工業革命以來，線性經濟成為了全球主要的生產模式，這種「開採、製造、丟棄」的經濟模式，快速消耗了地球上有限的資源，也造成史無前例的環境衝擊。世界經濟論壇於2015年提出效益經濟，提到在資訊科技的發展下，「未來製造商將逐漸由販售產品或服務，轉變為提供可衡量且客戶需要的效益」，透過資訊科技的整合應用，效益經濟在產品設計與使用階段專注於有效提供效益，讓現有的資源發揮最佳效能，成為實現永續消費和生產模式的途徑之一。然而，針對效益導向商業模式的財務性研究至今仍然有限，商業模式的轉型與新型商業模式中未知的經濟利益，使得傳統製造商轉變的意願不高，效益導向的商業模式在實務中尚未被廣泛實現。
本研究以冷氣機製造商為個案，由傳統產品銷售轉型為永續型效益導向商業模式，結合效益經濟和共享經濟，滿足冷氣機使用者的短期需求，並分析評估個案的財務可行性，也提供建立新型商業模式與評估的方法。首先，從產品生命週期的角度設計了效益導向的空調共享商業模式；接著，對傳統的產品銷售商業模式和基於效益的共享商業模式進行財務分析。結果導向的商業模式提供「按效益付費」的共享冷風服務，透過競爭者分析、情境分析等過程訂定價格，並將效益導向之特徵與導入之資訊科技，以財務量化的方式，進行兩種商業模式的淨現值分析，分析新型商業模式之財務可行性。
研究結果顯示，永續型效益導向的空調商業模式在30年分析期內，個別收費方案在冷氣機使用率高於70%時製造商皆具有優於傳統產品銷售模式的獲利能力，整體淨現值可以提升52%以上，投資回收期則為4 到 7 年；短期需求的使用者以可接受的價格依效益付費，而長期需求的使用者簽訂15年契約，亦支付低於購買產品5%的成本，同時得以使用高品質的空調設備。這種以永續型的效益導向商業模式透過資訊科技的整合應用，減少資源不當運用所造成的不必要支出與過度生產，達到兼顧消費者需求、生產者經濟效益以及環境永續的發展。

With the global worsening of the environmental degradation caused by current unsustainable “take-make-waste” linear economy, one of the solutions is to shift from selling products and services to delivering results important to customers, that is, the outcome economy proposed by the World Economic Forum in 2015. Although outcome economy has the potential to contribute to sustainable consumption and production, outcome-based business models have not been widely adopted by the industry. Research on the unknown economic consequences and financial assessment surrounding the outcome-based business models is still limited.
The purpose of this research is to explore outcome-based business opportunities for air-conditioning manufacturers and evaluate the financial viability of implementing the sustainable outcome-based business model. An outcome-based air-conditioning sharing business is proposed to meet the customer’s short-term air-conditioning needs. Financial evaluation on the traditional product selling business model and the outcome-based sharing business model is conducted. First, data related to the cost and revenue factors of the two models are collected, specifying outcome-based features in a quantitative manner. Outcome-based business model further went through a set of price determination process to set the “pay-per-outcome” price. Scenario analysis and NPV analysis are conducted to evaluate the manufacturer’s profitability and customer’s affordability.
The result shows that the sustainable outcome-based air-conditioning sharing business is considered economically attractive with an analysis period of 30 years. The net present value of the manufacturer can be increased by 52%. Each pay-per-outcome pricing period is considered profitable when the air-conditioner utilization rate is higher than 70%. The payback period is 4 to 7 years. Users with short-term needs pay only for outcome with an acceptable price, and users with long-term needs can have 5% cost saving with a 15-year contract, compared with buying an air conditioner, while enjoying better outcomes with high-end products. The sustainable outcome-based business model can create a win-win situation to manufacturer and customers in terms of economic consequence, and contribute to a more sustainable and inclusive economic system with environmental and social considerations.

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