近年電子產業競爭日趨激烈，主要的產品市場如筆記型電腦、主機板、手持裝置及網通產品等戰場陸續出現 「赤字接單、藍字出貨」 的先搶單以維持市占率的策略。企業如何在激烈競爭的低利甚至負毛利的市場中，嚴控成本? 除了採購單位對零件的固定降價要求外，研發部門的零件設計與選料也是降價控制成本的重要關鍵。如何在報價接單的階段選擇設計具競爭優勢的零組件來控制成本結構，以維持企業的利潤乃本研究動機。
本研究係以被動元件之積層陶瓷電容的選用為例來探討電子產品如何從設計的源頭做好成本管控。積層陶瓷電容因輕薄短小且使用的總零件數依不同的終端產品可達數百顆用量以上，且為各電子產品均會使用到的共用屬性料件。了解產業的脈動與產品特性進而適時選用積層陶瓷電容將使產品在設計的第一時間點即可達到降低成本的效。適當的選用材料策略，不僅可在零件本身的成本樽節，還包含印刷電路板的板面積節省，更進一步可管控工廠端的製造相關費用，如此可由採購、工程及工廠來共同合作控制成本結構以達到提高競爭力的目的。
本研究針對研究問題，参考相關理論並以樣本公司為例，以歸納整理方法提出可参考性之對應策略。

In recent years, competition in the electronics industry is intense increasingly, the major markets such as notebook computers, motherboards, handheld devices, networking products, etc., start to appear "deficit an order, blue word shipment" strategy, which is to grab orders to maintain market share. How in a fierce competitive market of low interest rates or even negative gross margins to strictly cost control? The major key of controlling cost reduction is not only the procurement team always asking for component’s price down, but also including R&D’s design with the selection of low cost component. In order to maintain corporate profits, in the quote stage, how to choose and design the components with a competitive advantage for controlling the cost structure, which was the motivation of this study. In this study, in the selection of the multilayer ceramic capacitor in passive components as an example, discuss how to control cost of the electronic product from the beginning of design. This kind of capacitor is thin & light, which the number of a unit using depends on the different end product exceeding hundreds or over, is very common and widely used in various electronic products. To learn the industry dynamic and product characteristics as well as appropriate to select component, make the product reach the effect of cost reduction at the beginning of design. This not only reduces the cost of the component itself, but also contains a printed circuit board area savings, and to further link factory manufacturing expense to perform the cost management, through procurement, engineering and factory co-working together to control the cost structure to achieve the goal of improving competitiveness. This study for research questions references the relevant theory, and takes the sample company as an example, using the methods of collation and induction propose the corresponding strategy with reference value.

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