企業的競爭優勢來自於企業內部作業不斷地改善，而且資訊化的腳步要跟上科技的進步，其目的不僅要簡化人工作業，提高作業效率，還要將作業成本降到最低，這才是時間和成本的利基。
但在這麼競爭的環境中，提升對顧客服務價值，也是當今企業一直努力的目標。如何整合協力廠商專業領域資源來服務顧客，讓顧客感受更深一層的服務價值，提高企業在市場上的服務區隔，也是本論文研究方向之一。
本研究以製造業出口供應端角度來探討海上保險的相關議題，除了引用Kotter(1998)在組織變革中八個步驟來探討海上保險作業導入的內容外，並說明海上保險作業整合幾個考慮重點，包含海上貨物保單的製作、大保單的設計、保險費的調降、損害防阻規劃和如何建立出險後的服務機制等。
這是結合專業理論和實務經驗的研究，希望藉由深入規劃與努力，更能提升企業在供應環節中成本和服務的競爭優勢。

Competitive advantage of an enterprise mainly consist of efficiency and cost leadership where continuous improvement on working process and efficiency through innovative adoption of computer technology are the approaches widely used. All these efforts are aiming at the goal of increasing value for the customers. The purpose of this research is to study and to propose an integrated solution, combining the resources contributed from the expertise of supplier’s respective professions in order to impress customers by value added service.
The research is made from the perspective of an export-orientated manufacturer, focusing on marine cargo related insurance issues. The implementation process are based upon the eight steps for organizational changes as outlined in Kotter’s“Leading Change”(1998) in association with critical elements such as preparation of marine cargo insurance; design of large size insurance policy; insurance fee adjustment factor; loss/damage prevention and after service mechanism that happen in real business environment.
This is a research that involves academic theory and factual business practice, I hope to present findings that will provide good references, hopefully helpful for enterprises to achieve cost leadership and competitive advantage.

中文部份：
[1]中華民國產物保險商業同業公會發行(2006)，「出口商在貨物損害防阻方面所能貢獻」。
[2]中華民國對外貿易發展協會國際企業人才培訓中心(2004)，「貿易經營實務」。
[3]邱如美譯 (1998)，「領導人的變革法則 組織轉型成功八步驟」，天下遠見。
[4] 科特(John P. Kotter) 著，「領導人的變革法則 組織轉型成功八步驟」 「Leading
Change」，天下遠見出版股份有限公司出版，邱如美譯，1998年。
[5] 楓益銘(2006)，「企業導入ERP系統之研究 – 以4S互動策略為基礎」，國立台
灣科技大學資訊管理系碩士論文。
[6] 蔡緣(1995)，「國際貿易實務與書類(The Foreign Trade Practice &
Documentation )」，第十三版。

英文部份：
[1]K., Lewin (1952), "Group Decision and Social Change，in Readings in Social Psychology", Henry Holt and Company, New York, pp.459-473.
[2]Philip Kotler and Kevin Lane Keller (2006), "Marketing Management", 3rd edition, pp.179.
[3]Theodore Levitt (1969), "The Marketing Mode", McGraw-Hill, New York, pp.2.