台灣的電信產業從1997年電信自由化開始，電信服務開始有了不同的服務概念產生，因為市場競爭的關係，更加重視客戶的需求與服務的品質。電信服務因技術的快速演進更改變了人們的使用模式，電信服務的領域也因此越來越模糊不清，因為如此電信服務的競爭變成不只是電信產業的競爭，如何在這高度競爭的市場中持續創造獲利，這是現在所有電信營運商重要的課題。

台灣大哥大在台灣電信產業中，以市場規模度與電信資源多寡來看僅次於中華電信，也是全民營股份的電信營運商，2010年財報顯示，台灣大哥大的股東報酬率達26.85%，相較於中華電信的12.87%與遠傳電信的12.39%高出許多，是國內電信業者之冠，因此拿下2011年台灣科技百強第6名，亞洲科技百強第22名，都是台灣電信業之冠，台灣大哥大是如何做到在高度競爭的環境下能創造如此的優異營運績效，是本研究想探討的問題。

本研究將以質化方式中的個案研究方法進行，以參與式觀察法、檔案文獻法與次級資料法進行資料收集，透過資料分析法進行個案資料分析，通過客戶感知價值的理論模式進行個案問題探討，分析個案公司建立核心價值模式。研究發現個案公司建立核心價值是架構在顧客感知價值理論基礎上，並發現個案公司透過三種價值模式認同的建立，此三種價值視為企業無形價值，以此達到實現核心價值的認同，並經由核心價值推動良好的服務程序，創造出優異的營運績效，最後再回饋給企業無形價值中，建立企業的「循環獲利模式」，此為個案公司能創造優異績效的主要因素。

For Taiwan telecommunication industry, after telecommunication liberalization since 1997, the telecommunication service has started to provide different service concepts and more emphasized on the customer’s needs and service quality due to market competition. Due to fast evolution of technology, telecommunication service has changed people's use pattern, and the field of telecommunication service has therefore become more and more ambiguous. Accordingly, telecommunication service has become not only the competition of telecommunication industry. Currently, how to make profits from the highly competitive market is the important topic for telecommunication operators.

In Taiwan telecommunication industry, in terms of market size and amount of telecommunication resources, Taiwan Mobile is ranked second only to Chunghwa Telecom, and is a telecommunication operator of full privatization. According to the financial report of 2010, Taiwan Mobile has the shareholder return rate of up to 26.85%, which is much higher than 12.87% of Chunghwa Telecom and 12.39% of Far Eastone Telecommunications, Co. Ltd. and is the highest among the local telecommunication companies. Therefore, Taiwan Mobile was ranked 6th in Taiwan Technology Top 100 and 22nd in Asian Technology Top 100 in 2011, which is the greatest one among Taiwan telecommunication companies. This research intends to discuss how Taiwan Mobile creates such excellent operational performance under a highly competitive environment.

This research was performed by a method of materialization in a case study. The data were collected by participant observation, file literature survey and secondary data acquisition. The case data was analyzed by a data analysis method and questions in the case study were discussed through a theoretical model of customer perceived value. The company of the case study was analyzed to establish the core value pattern. The research has found that the company of the case study established the core value on the theoretical basis of the customer perceived value. It has also been found that the company of the case study reaches recognition of core value by establishment of recognition of the three value models which are regarded as intangible values of enterprises. By means of core value, a good service procedure can be promoted, excellent operational performance can be created and finally feedback can be made to the intangible values of enterprises. The “cycle profit model” of an enterprise can be established, which is the primary factor that the company of the case study can make excellent operational performance.

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