新產品的開發能夠使企業成長，亦能增加目標市場、擴大市場占有率及增加企業營收。然新產品開發具有其風險性，且新產品品質良窳會影響公司營運成本，是以建立新產品開發財務評估模式為一重要課題。本研究以一家製造智慧型手機公司為個案公司，利用個案公司之1個成功及2個失敗案例，建立開發新產品開發財務評估模式。藉由個案的研究與分析，找出影響新產品獲利的關鍵因素。

本論文研究結果顯示，在研發流程中「規劃/評估」階段，需要預估新產品的銷售量及退貨率。而在進入「設計/確認」階段前，則需先透過財務評估系統計算損益兩平，以判斷是否值得開發新產品。本研究建議，若是公司確定開發新產品，從正式開案設計到正式量產，需將財務評估時所設定之退貨率作為品質目標，並於量產前審核是否達到『品質目標(退貨率)』 才能正式量產。本研究亦建議，公司需應用電腦分析模擬軟體與工具，評估產品品質並預估退貨率。此外，公司決策者需整合跨部門的資訊與資源，以執行新產品財務評估系統。公司亦需藉由長期個案累積的數據，以修正及調整財務評估模式，使其預測準確性得以提升。

Developing new products revitalizes businesses and provides a way to target new markets, increase market shares or sales revenues. However, developing new products carries some risks and quality of new products affects firms’ operation costs. Thus, establishing a financial evaluation model for new product development is an important issue. This study uses a smartphone manufacturing company as the case company. This study establishes a financial evaluation model for new product development by analyzing one successful case and two unsuccessful cases from the case company. Key factors affecting the profitability of new products are included in the financial evaluation model.

The results indicate that the company should estimate product return rate and sales volume of new products in planning and evaluating stage. Before enter design and confirmation stage, the company needs to calculate break-even-point in sales units and in sales dollars by using the financial evaluation model to decide whether the company should continue to develop the new product. This study suggests that if the company decides to develop the new product, the target quality based on product return rate used in the financial evaluation model need to achieve from design to mass production stage. This study also suggests that computer-analyzed simulation software and tools should be used to assess product quality and estimate return rates. Moreover, the company's decision makers need to integrate resources and information to execute this financial evaluation model when developing a new product. The company needs to accumulate data for a long-term period in order to revise this financial evaluation model. The accuracy of this financial evaluation model can improve through data analyses.

周文賢與林嘉力，民90，新產品開發與管理，台北：華泰文化。

李振登，民93，新產品開發，台北：偉明。

陳其生，民96，智慧型手機之消費者行為研究─以商務人士為例。銘傳大學管理研究所碩士論文。

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