隨著科技發展的快速成長推動了製造業的全球轉型，被稱為第四次工業革命（工業4.0）。這些科技的進步也改變了企業的經營方式。從製造商的角度來看，工業的發展改變了讓他們能以更可持續性的方式管理資源和基礎設施，像是從大大量生產到大量客製化，且新的商業模式將以基於結果的方法呈現。在效益經濟中，其從傳統經濟轉變為一種新穎的模式，使用者從製造商那裡購買產品所產生的效益，而使用者不再需要購買產品即可從產品中獲得效益，因此，這是一種是更具持續性的模式。使用者將通過訂閱獲得效益，或者他們可以使用按效益付費的方案。 這種模式的好處在於它不僅可以通過減少產品的生產使環境更加友善，且可以幫助建立一個更具包容性的社會。本研究的目的是對效益經濟模式的財務可行性進行分析，且本研究以分析冷氣機的使用情況為主要情境。

Tremendous growth in technological development has urged a global transformation in manufacturing industry called the Fourth Industrial Revolution (Industry 4.0). These technological advancements have also changed the way of how the companies do their businesses. From the manufacturer’s point of view, the development in industry transforms how they manage resources and infrastructure in a more sustainable way, i.e. from mass production to mass customization, and new business models will emerge based on an outcome-based approach. In the outcome economy, there is a shift from traditional economy where customers or users purchase products from manufacturers and use them to obtain the outcome, to a novel model where the users can get the outcome from the products without having to purchase the products, which is more sustainable. The users will receive the benefits by subscriptions or they can use the pay-per-outcome scheme. The benefit of this model is, not only it is more environmentally friendly by reducing the production of products, but also it can help to achieve a more inclusive society. The objective of this research is to provide an analysis of the financial viability of the outcome economy model. This research mainly focuses on analyzing the usage of air conditioner.

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