在高度競爭的時代，產業「差異化」已是眾所皆知，要創造藍海市場才是的引導成功的不二法則。現今企業的策略已由產品導向轉為顧客導向。因此強調「服務差異化」的同時，如何使顧客獲得最大的滿意度與忠誠度，並且創造最大的顧客價值，長久以來一直是企業追求的最大目標，也是企業競爭優勢的重要指標。因此對於如何開發客戶新需求並創造最大之顧客價值，已是當今最熱門的議題。
本研究將以軟體供應商的角度，透過以「價值創造」為導向，建構可以創造高度顧客價值的競爭策略，藉以維持企業競爭優勢。透過文獻探討，對於過去學者主張之各種理論加以整理，以「服務創新」為基底提供企業新思維。依此為核心深入探討如何架構一套服務新模式，及以其對企業的顧客價值所產出的效益作剖析，並延伸說明其對企業的顧客價值所產生的影響。
本研究提出的服務模式新架構將包括策略、「客戶維繫」發展策略、「產品包裝」發展策略與「銷售手法」發展策略。它對企業的顧客價值所產生的影響是正向的。本研究將台灣軟體產業現在及未來發展的情境做探討，透過核心能力盤點等競爭策略工具分析，找出企業的定位及持續競爭力，以營造出有利公司及產業發展的雙贏策略。
透過實際案例推演，得出結論為:以企業的「核心能力」培養為出發點，以「顧客需求導向」為策略方向，發展出高度差異化的的服務策略才能創造出新的客戶價值。以此提供台灣軟體供應商發展未來策略的參考依據。

In a highly competitive market, where industry specialization is commonplace, employing a blue ocean strategy is necessary to eliminate competition and take the lead. Customer-oriented business models succeed, not product-oriented. Therefore, “service differentiation” is critical. How to gain customer satisfaction and loyalty, creating maximum customer value, is an ongoing primary objective for any enterprise, equally important as maintaining a competitive advantage. For these reasons, how to address new customer demands for customer value maximization is perhaps one of the hottest topics today.
From a software supplier’s perspective, this study endeavors to understand value creation, in order to construct a set of indicators which closely represent “high customer value,” for creating and maintaining competitive advantage. An analytical review of publications, scholastic works, and various theories held in the industry will facilitate the formulation of service innovation, the basis for stimulating creative thinking within the enterprise, also resulting in a newly structured model with core services conducive to optimal customer satisfaction. A substantial impact on business operations from a clearer definition of customer value will be evident. Upon proposal, a further positive impact on the redefining of customer value will be the new service delivery model framework, which will include the following development strategies –“Customer Retention, Product Packaging and Sales Practices.”
This study will also explore the current condition of Taiwan’s software industry and future development, taking an inventory of existing core competencies. Analytical application tools will aid to identify enterprise strategic positioning and the sustainable competitive edge necessary to ensure the development of an industry win-win strategy. Conclusions and recommendations derived from the evaluation of case studies assist in the definition of the enterprise’s core competencies, with its corporate culture as the starting point, and “Customer-Centric Innovation” as its strategic direction, to develop a highly differentiated service strategy for innovative customer value, providing Taiwan with a winning development strategy from the leading software supplier.

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三、網站部份
1. http://www.twcsi.org.tw (台灣服務業聯網)
2.www.sap.com/taiwan
3.www.paleotek.com
4.www.advtek.com.tw
5.www.uis.com.tw
6.www.lyserp.com/TWindex.htm
7.http://money.udn.com，( udn eMoney聯合線上理財網)
8.blog.sina.com.tw ，(差異化策略-法蘭風管理網站)
9.www.ofdc.org.tw，(林有田，「產品差異化戰略與致勝銷售絕招」課程講義)
10.http://www.aheadmaster.com，(華宇企管)