本研究在探討臺灣廠商如何藉由代工提昇本身產品開發之能力，將以知識管理過程的觀點，探討臺灣廠商在代工聯盟中提昇產品開發能力之過程。本研究採取個案研究法，以四家臺灣資訊電子代工廠商進行探討。研究結果發現，代工廠產品開發能力之提昇取決於聯盟中知識取得、廠商內知識處理、及廠商內知識應用等知識管理過程。其中聯盟雙方技術分享、人員互訪、共同解決問題、及合作開發新產品等過程，有助於聯盟中知識取得。代工專案團隊內的知識處理、部門內專業人員間的知識分享、及跨部門的知識移轉等活動，有助於廠商內知識處理。代工廠內知識的制度化、專案式的組織結構、水平協調能力、及核心能力的專注，有助於廠商內知識應用。

This study adopts a knowledge management perspective to explore how Taiwanese firms can enhance their product development capabilities via cross-border OEM (Original Equipment Manufacturing) or ODM (Own Designing and Manufacturing) alliances. Through in-depth field interviews, four cases of Taiwanese information technology firms were collected and analyzed. According the results of the case studies, this study proposes a model of enhancing the product development capabilities of Taiwanese firms. In this model, knowledge acquisition, knowledge processing, and knowledge application are the determinants of capability enhancement. Technology sharing between firms, personnel visits between firms, collaboration in problem solving, and new product co-development constitute the knowledge acquisition process. Knowledge interpretation in task teams, knowledge sharing in functional departments, and knowledge transfer across intra-organizational borders form the knowledge processing process. New knowledge institutionalization, utilization of project teams, horizontal coordination capability, and focusing on core competence comprise the knowledge application process. Propositions regarding the processes of capability enhancement are then developed and explained.