自1930年代PU技術開發出後，TPU即大量使用在產品的開發及應用上，由於其產品特性符合環保要求，一直是很重要的機能性塑膠，深具市場發展性。臺灣TPU產業自1980年代開始發展，較中國大陸早，現卻面臨歐美技術障礙及中國大陸低價產品競爭的困境。本研究以T公司為例，分析TPU的產業發展歷史、產業特性、競爭者分析及政府政策等議題，並探討TPU廠商提升核心競爭力之具體發展策略。 本研究所提的具體發展策略聚焦於能提升臺灣TPU廠商的三大核心競爭力，研究結果如下：一、提升與競爭者差異化能力的策略：包括1.加強製程技術與配方研發能力，擴大提供專業且彈性的客製化服務。2.擴大產品線與上下游間之策略合作、共同開發，進入其他關聯性市場，成為上下游間不易被取代的策略夥伴。二、提升附加價值能力的策略：擴大策略合作對象，整合技術與成本優勢，快速進入高端產品市場。三、提升接觸消費者（顧客）能力的策略：1.運用政府資源，開發生產LFT TPU，以與歐美產品競爭。2.擴大產品線，尋求新市場機會，取得持續性競爭優勢。 Thermoplastic polyurethane (TPU) has been evolved tremendously in products and applications since its inception in 1930s such that it has continued to be an important functional plastic that meets high environmental standard. Although chemical companies in Taiwan entered TPU productions much earlier than most of Chinese counterparts starting in 1980s, the Taiwan producers have recently encountered many set-backs and challenges particularly from the IP barriers of the industrialized West and also by the low-cost PU raw materials produced in China. Taking Taiwanese Company “T” as my study model for illustration, I have detailed the historical development of TPU business in Taiwan, pointing out local TPU’s business characteristics in general, current market competitions and the growing restrictions because of government policies. Through analyses of these key issues, concrete strategies have been proposed in my thesis to point out potential new directions for Taiwan TPU producers. The specific development strategies recommended from this study focused on the following three development aspects to address core technical competitiveness for Taiwanese TPU producers. Firstly, Taiwanese TPU Company should strive to elevate their technical capabilities over and above its competitors particularly in TPU formulation skills to come up with new improved products and services. Moreover, the company should provide professional and up-to-dated services to satisfy customers’ needs. In the meantime, the companies need to develop strategic alliance or close partnership with other technically complimentary producers whenever possible to facilitate entry into new products or markets. Secondly, the TPU Company needs to carry out the value-added strategies through cooperating with other technical leaders, domestic or internationals, on specific fields. Through the joint-venture project, the TPU companies can then aim for entry into high-end products. These projects should go through careful selection of partners that can integrate mutual technologies with cost advantages aiming for win-win prospects for all. Thirdly, TPU companies are encouraged to contact with their customers to understand their technical capabilities and market needs. Potential strategy of developing advanced products such as LFT-TPU may go through leverage with governmental/or university research institutes to better utilize their resources and technological inventions turning them into market opportunities with sustainable technical advantages.
