在快速變動的創新科技產業裡，需要發展ー套模型理論來解釋創新科技價值與產業鏈的定位。同時也要兼顧企業創新製造中的3個重要問題：創新為何而生？製造為何而存？企業經營的目的是什麼？除了提出創新科 技的價值模型外，對創新價值的量化亦表達於公式：創新價值=(利潤/必要成本)-(預估利潤/預估替代成本H預期利潤的遞延落差/該創新案的固定成本)-(組織變動中的競爭カ衰落等效值)+決策品質價值，即創新科技的價值是由價值資本與價值負債加總。

In the innovative technology industry with fast changes, we need to develop a model theory to explain well the innovative technology value and its position in the supply chain. Meanwhile, we could explore 3 important questions during innovative manufacturing: why innovation? What manufacturing for? And what is the purpose of enterprises’ operation? In addition to bring up the new value model for innovative technology, the innovation value is also quantitatively formulated by the equation: innovation value = (profit/minimum cost) - (expected margin/expected alternative cost) - (delayed amount of expected profit/fix capital for corresponding innovation) - (the equivalent of competitive decrease during organization change) + the value of decision quality. It denotes for the innovation value equal to the summation of value asset and value liability.