各國寬頻網路的建設隨著全球經濟成長快速地發展與擴建，雖然多數已開發國家之VoIP用戶數已日漸普及，但觀察全球寬頻用戶數中之VoIP用戶數所佔比重，可見VoIP產業的未來商機依然深具發展潛力。然而，對台灣廠商來說，往後該如何繼續投入開發網路語音(VoIP)之相關產品，而又應如何慎選新產品之開發方案成為市場贏家，將是未來之市場決勝關鍵。然而新產品的開發蘊含極大的風險，一旦決策錯誤，不但浪費寶貴的研發資源，甚至於被摒除市場之外。綜觀一般企業廠商，產品開發方向多由高層主管會同產品專案負責人員依各自之專業準則判斷而決定，缺乏一套較為有系統、可制度化的新產品篩選與評估方法來做為公司評選產品創意及發展新產品的管理系統。因此，根據本研究之動機與目的，經由文獻探討所得並會合專家學者意見，歸納並建構出具三階段評估屬性與八大評估準則之新產品開發篩選決策模型，且經由企業深度訪談中獲得肯定，並認同本研究建構出之決策模型均合於企業應用於未來新產品開發決策評量準則之參考。其意涵包括對於負責新產品開發管理之工作者而言，提供一個明確的任務準則去收集必要資訊並加以分析，以避免遺漏相關所需之評估資訊。對於決策者而言，可擁有一個完整的評估資訊包含從公司策略目標的衡量準確性到營運價值並與公司經營獲利目標價值之連結，達到公司決策的最高效益。

The infrastructure of broadband networks has been developed and expanded rapidly in many countries alongside with the growth of global economy. The VoIP technology, though has been seen commonly in the most of developed countries, still has its edges and potentials in future telecommunication markets according to the observation on the proportion of VoIP subscribers in the total broadband usage. Besides, the key to be a success leader in the markets will be how company will choose the right products for development in the future. However, the potential risk of new product development could be enormous, as wrong decisions would not only lead to wasting resources in research development, but also giving away the market position. In general, the directions in product development are usually settled on by the management and the product managers derived from their own expertise in the most of the enterprises, therefore there are lacking systematic methods of choosing and evaluating new products in the management systems for product creativity and development. Based on this research’s motivations and objectives together with the exploration in academic resources and comments from experts in the industry, the decision making model for new product development is hence fabricated with three level of evaluation attributes and eight evaluation principles. The model has been acknowledged for its suitability in providing evaluation principles for decisions in new product development through in-depth interviews with enterprises in related field. For the staffs managing the development of new products, the model provides understandable mission-oriented standards for collecting and analyzing necessary information. It also helps prevent overlooking information needed in the evaluation processes. For the decision makers, the model can provide comprehensive evaluation information, including the rectitude of the organization’s strategic targets toward the operational profitability and the links with organization’s operational targets for profitability, and therefore capitalizing on the organization’s decisions.

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