本研究結合Hill（2000）& Reid and Sanders（2010）的戰略框架理論觀點作為基礎，來探討如何將經營策略與運營策略緊密連結再一起。而此模式中最重要的步驟，就是鑑別訂單贏得及符合訂單的條件，再依其結果制定相關的市場與製造策略。然而，Skinner（1969）提到，一家企業通常不可能滿足所有客戶的所有事情。因此，管理層必須決定哪些績效目標對公司的成功至關重要，然後將公司的資源集中或集中在這些特定的特徵上，其餘的必須受到影響。
本研究以太陽能電池製造業的個案公司為例，透過Kano問卷調查模式與專家意見法，針對訂單贏得條件的品質屬性與其因果關係進行研究。再結合KD-IPA的模型，將組合重要性（CI）I_Ci與績效水準的平均得分於一個二維矩陣中；KD-IPA考慮了品質特徵的非線性影響和品質特徵之間的偶然關係，這不僅提高了IPA的有效性和準確性，而且保持了容易理解傳統IPA決策模型的能力。
利用二維矩陣區分出不同平均得分屬性的相對位置後，找出競爭優勢，並進一步提出實用的建議與特定品質屬性的策略應用，將其發展至運營策略，讓決策者有依據地將資源投入到最適合的方向，提升企業的競爭力。

This study, based on the strategic framework theory of Hill（2000）& Reid and Sanders（2010）, explores how to closely link business and operational strategies. The most important step in this model is to identify the conditions for winning the order, and then develop relevant market and manufacturing strategies based on the results. However, Skinner（1969）mentioned that it is impossible for a company to satisfy all of its customers. Therefore, management must decide which performance goals are critical to the company's success, then focus or focus the company's resources on these specific characteristics, and the rest must be affected.
In this case, the company of Solar cell manufacturing industry is used as an example. Through the Kano questionnaire survey mode and the expert opinion method, the quality attributes of the order winning conditions and their causal relationship are studied. Combined with the KD-IPA model, the average score of combined importance（CI）I_Ci and performance level is in a two-dimensional matrix; KD-IPA considers the accidental relationship between the nonlinear effects of quality features and quality features. It not only improves the effectiveness and accuracy, but also maintains the ability to easily understand traditional IPA decision models.
Using the two-dimensional matrix to distinguish the relative positions of different attributes, find out the competitive advantage, and further provide the practical application of the specific quality attributes, and develop them into operational strategies, so that decision makers can invest resources in a rational basis. In the most suitable direction, enhance the competitiveness of enterprises.

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