| Summary: | 碩士 === 逢甲大學 === 工業工程與系統管理學研究所 === 97 === In the global competition Market, enterprises must use the diversification of products unique to profit. In addition, production technology and the shorten life cycle, making new product research and development is a more important role. How to phase in the development of new products, effective control of construction costs and increase the cost-effective screening mechanism, it will be the direction of the joint efforts of the Business.
In this paper, use of three stages, two stages of the Stage-Gate Development Funnel Model (Clark Kim B, 1993), through the screening mechanism to set criteria to ensure that the new product development strategy of the company''s fit. The threshold of the first filter is to use the Balanced Scorecard (BSC), Analytic Hierarchy Process（AHP）and expert advice on law, the assessment of creative performance of new products in line with the overall development of the company, new products in order to determine whether the evolution of innovative new product innovation. The threshold of the second screening are based on the expected profitability of new products, whether the goal of profit in line with the company to assess whether the new product innovation should be further developed into a product prototype (prototype).The second threshold is to use the expected profit Activity-Based Costing method (ABC) from the accurate calculation, coupled with expert advice on law, setting the goal of all types of new product profitability, product innovation in order to determine whether the expected profit target profit threshold.
In this paper, the last domestic manufacturer of electronic case studies for the object, validation Stage-Gate Development Funnel Model in the feasibility of practical use. In this paper, the construction phase of new product screening model funnel, with the previous literature, including the differences: First, at the same time to the four BSC dimensions to replace a single or two-dimensional surface structure, to measure the company''s innovative new product development and innovation, the development of the company''s overall operating the same. Secondly, the use of the target profit and the profit is expected to ABC is also considering the differences in product markets, as well as the cost advantage of strategy two dimensions, set the filter criteria to assess profitability.
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