營收管理（Revenue Management）運用在管理企業需求面之決策問題，傳統營收管理被廣泛運用航空、旅館以及汽車出租產業，擁有產品易腐壞、產品需求隨著時間變很大以及短時間內擁有龐大的固定成本的特性。由於高科技產業亦擁有產能易消逝性、需求隨著時間變異大及短時間內擁有龐大的固定成本之特性，然而絕少研究將營收管理的概念導入高科技產業，並將規劃目標提升至財務層面，來達成企業的願景和卓越經營。
高科技產業的製造策略為維持成長與獲利，然而高科技產業為資本密集產業，尤其產能建置的設備機台花費金額龐大，規劃不佳與單目標規劃可能有遺珠之憾發生，因此產能管理的能力對公司經營目標的達成有非常大的影響。本研究目的係考慮高科技產業的產能限制，，發展多目標產能支援需求架構，以最佳產能運用策略來規劃企業需求，利用系統化的步驟解構、分析並求解高科技產業面臨的問題，來達到多個財務目標的最佳化。並且分別以半導體製造業與太陽能電池製造業為實證對象，實證結果顯示皆較案例公司的利用經驗法則規劃為佳，分別作為年度設置產能與訂單分配的最佳化支援，其中太陽能電池製造業將系統納入日常規劃訂單的輔助工具。

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