本文以寇斯之交易成本經濟學為基礎，結合創業家精神的概念，說明廠商如何從存在的交易成本中發現機會，研擬創業策略，並從中創造競爭優勢，因而得以吸引顧客「買而不作」。本文以信義房屋與王品集團為案例，說明兩家企業如何為顧客設想，以降低品質衡量之不確定性與治理之不確定性所引起之交易成本。值此消費者主權之時代，本文的說明可以提供一般廠商從顧客的立場出發，以降低顧客之交易成本為策略，經由管理交易成本，創造競爭優勢。

Recounting transaction cost economics (a la Coase), this paper repositions entrepreneurship to the center stage for firms to create their competitive advantages through inducing consumers to choose to buy rather than to make. We study two firms, Sinyi and Wowprime, as two examples of different strategies to mitigate customers' external transaction costs resulting from measurement uncertainty and governance uncertainty. In the age of consumer sovereignty, strategies designing by considering what obstructs customers from buying can be rather effective, and the perspective of transaction cost theory provides a useful concept for firms to gain competitive advantage.