本研究的進行，乃因於智慧型手機、Pad等行動配備的普及化帶來對其配件的追求所致。因此，如何運用有效的差異化策略以利市場的開拓，以促帶動整體營運績效就成為業者關注的議題。然而，由於配件並不是使用行動設備消費者的核心產品，則不易在組織中取得有力資源支撐，但是差異化策略的制定與推動又須考量許多層面。因此，業者如何建立差異化策略，以達到整體營運績效的提升，即是本研究的主軸。所以，本研究不僅針對差異化策略進行文獻探討，並從個案公司現況、產業結構、未來發展等三方向進行分析，以其萃取其重要的關鍵要素，而期益於個案公司的差異化策略的訂定與整體營運成長之目的。除此，本研究亦期經由本個案研究，可供學術探討與企業實務相關的參考，而利於行動配備配件業者與差異化策略研究領域之發展。

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