自2021年起，台灣半導體產業開始於海外設廠，此舉雖有助於擴大產能，亦因供應鏈不完整而為台企帶來商機。然而，此舉亦對公司面臨如何在台企與當地競爭者中脫穎而出，取得合格供應商資格並建立長期合作關係的策略夥伴帶來挑戰。
本研究以策略行銷4C成本理論為核心分析架構，從顧客決策觀點出發，探討如何透過降低買者外顯單位效益成本（C1）、買者資訊搜尋成本（C2）、買者道德危機成本（C3）以及買者專屬陷入成本（C4），以提升自身競爭力，進而成為客戶的長期合作夥伴。
本研究發現，個案公司能於海外半導體建廠市場中建立競爭優勢，關鍵在於對4C成本之整合性管理與策略運用。在外顯單位效益成本（C1）方面，透過提升工程效率與縮短建廠時程，強化客戶投資效益；在資訊搜尋成本（C2）方面，藉由既有合作經驗與能力制度化，降低客戶重新評估供應商之決策成本；在道德危機成本（C3）方面，透過標準化流程與專案管理機制，降低交易不確定性並提升信任程度；而在專屬陷入成本（C4）方面，則透過整合性服務逐步深化客戶依賴關係，強化長期合作基礎。整體而言，個案公司係透過同時降低顧客交易風險與提升合作價值，達成由短期交易關係轉向長期策略夥伴之目標，進而有效提升行銷交換效率與市場競爭力。

Since 2021, Taiwan’s semiconductor industry has begun establishing fabrication facilities overseas. While this expansion helps increase production capacity, it also creates business opportunities for Taiwanese firms due to incomplete local supply chains. However, companies face challenges in differentiating themselves from both Taiwanese peers and local competitors, securing qualified supplier status, and building long-term strategic partnerships.

This study adopts the Strategic Marketing 4C Cost Theory as its core analytical framework. From the perspective of customer decision-making, it explores how firms can enhance competitiveness by reducing Buyer Utility Cost (C1), Buyer Information Search Cost (C2), Buyer Moral Hazard Cost (C3), and Buyer Asset Specificity Cost (C4), thereby becoming long-term partners to their clients.

The findings indicate that the case company establishes competitive advantages in the overseas semiconductor construction market through the integrated management and strategic application of the 4C cost framework. Regarding Buyer Utility Cost (C1), the company improves customer investment returns by enhancing engineering efficiency and shortening construction timelines. For Buyer Information Search Cost (C2), it reduces clients’ decision-making burden by institutionalizing prior collaboration experience and capabilities. In terms of Buyer Moral Hazard Cost (C3), standardized procedures and project management mechanisms are implemented to reduce transaction uncertainty and build trust. Finally, for Buyer Asset Specificity Cost (C4), the company strengthens long-term partnerships by providing integrated services that deepen customer dependence. Overall, the case company successfully transforms short-term transactional relationships into long-term strategic partnerships by simultaneously reducing customer transaction risks and enhancing collaboration value, thereby improving marketing exchange efficiency and market competitiveness.

邱志聖 (2020)，策略行銷分析:架構與實務應用，四版， 台北市：智勝文化。
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