在全球化的競爭下，企業唯有不斷進行價值創新，才能有效提升企業經營效益與企業競爭力。然而企業價值創新的來源，除了產品技術的創新、顧客服務端的創新外，企業無形資產中品牌價值的提升，才是提升企業價值的關鍵所在。
現在全球已邁入M型化的社會，M型化社會的來臨已無法避免或抗拒，加上金融海嘯所帶來的影響，企業正面臨嚴峻的挑戰，然而仔細環顧四週，卻是機會四起。故本研究探討台灣科技業從代工走向品牌的同時，應該如何因應，提出新的策略，突破品牌困境，化危機為轉機，品牌進化再下一城。
企業對於品牌的重視程度已日漸提升，台灣高科技業的價值創新策略中應重視品牌的建立，透過良好的品牌形象，將企業品牌價值傳遞給消費者，提高消費者對品牌的忠誠度，以取得卓越競爭力，進而提升企業價值。
綜觀所有產業當中，經營效益最高的是時尚業，時尚品牌所創造的價值，少則數十億美元，甚至高達百億美元。本研究透過產業分析、國內外研究企業價值創新的文獻的分析，利用比擬的方式，歸納出領先使用者學習程序，以時尚產業作為高科技業打造品牌之領先使用者，透過比擬跨產業領先使用者成功的價值創新策略模式，分析不同產業的創新經驗可以互相學習，經由複製跨產業成功經驗，以期再造企業價值。

Under the trend of global competition, the enterprise has to keep creating its own value through innovation to increase the benefit and build organizational competences. The traditional sources of value innovations are from technical advances and customer service, but nowadays increasing the brand equity is the key factor to improve the business performance and exalt enterprise value.
The structure of the whole society has emerged into a 'M-shape' distribution. Both the emergence of the 'M-shape society' and the global financial crisis seriously hit the global market, and all the enterprises have suffered much pressure and loss. In this thesis we propose a strategy to Taiwan’s high-tech industry, and expect it can break through the difficult position by building brand.
Brand management is well recognized as an important topic of the enterprise. To gain competitive advantage and create enterprise value, Taiwan’s high-tech industry should put more emphasis on building brand. Through good brand image, the enterprise could deliver its value to the customers to breeds loyalty.
Comparing all the industries, we find that the fashion industry has the best financial performance. The value the fashion brand creates from approximately 1 billion US dollars to 10 billion US dollars. Therefore, in this thesis, we take fashion industry as brand-building lead user to Taiwan’s high-tech industry. We analyzed the lead user process and the power of analogy to set up the cross-industry lead user model to show that the different industries can be inspired by each other's innovative experience and improve the enterprise value.

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