目前LED燈管在市場上所面臨的業務推廣問題皆是零售價過高而導致銷售量無法突破，雖然LED燈管有其節能減碳、環保優勢，但是過高零售價無法有效的說服消費者，實務上一個全新產品（破壞式創新）通常導入市場需要一段時間的主要原因大致可分類成三大項，第一使用者不知道產品，第二是當使用者知覺產品時卻不了解產品優缺點，第三是當使用者也了解產品優缺點後可是售價過高而望之卻步，而LED燈管目前即面臨售價過高的問題，進而導致無法跨越市場鴻溝而邁入產品成長期。
在會計帳上傳統螢光燈管屬於耗材，而LED燈管壽命長達50,000 小時，但是探究一般會計的處理原則或是法規下，LED燈管可劃分為資產類，而如此照明器材創新將導致成本習性的改變，隨即影響到LED燈管是否可以以資產抵押的型態向銀行融資，以增加資金來源方便企業資金調度。LED燈管採購決策是複雜而涉入程度非常高，以採購者的觀點來看，所在乎的是整體成本的高低，其採購決策就會不會只著重價格的高或低，而會同時考量產品性能、耐用年限、節省電費效益等等因素，而做出最終採購決策。
本研究以買賣雙方的角度來試算四種經營模式的差異，對買方而言，當專案期限愈長時，選擇分期付款制度較有利，反之選擇營業型租賃制度較有利，當必須使用租賃型態時，選擇營業型租賃制度皆比銷售型租賃制度有利。對賣方而言，不管專案期限長或短時，選擇營業型租賃制度皆較有利。
創新產品絕大部分都很難跨越鴻溝，而通常難跨越鴻溝的原因皆是高不可攀的零售價了，租賃改變銷售模式，任何創新產品皆有機會採取此一經營模式來做市場突圍。

Due to the high market price, it is hard to promote LED tubes nowadays. The market price of LED tubes is 17.5 times than that of fluorescent tubes. Although the advantages of LED tubes are energy saving and eco-friendly, it doesn’t help to earn a high market price. Normally, a total new product （disruptive innovation） takes time to phase in the market because no one know the product in the beginning stage. Or even end users know the products but are not familiar with theirs advantages. Or end uses know the advantages of the products very well, but can’t afford to pay such a price. LED tubes are facing the high market price issue and can’t cross the chasm between Market introduction stage and Growth stage.
In accounting, fluorescent tubes belong to expense account. However, the life span of LED tubes is almost 50,000 hours. After studying definition of Accounting, law or government regulations, LED tubes can belong to asset account. Due to this change of cost behavior, for enterprises, the loan can be collateralized by LED tubes and then the fund dispatching can be more flexible. The purchase decision of LED tubes should be complex. Buyers should consider the total cost, included products performance, durable time and saving energy cost, not the market price only.
For the business model of LED tubes, the lump sum, installment or lease all can execute well. However in buyer views, if for the long period project, the installment model is the best choice. If for the short period project, the lease should be the best choice. In seller views, whether the project is for long or short period, the lease model is the best choice.
Usually innovations are hard to cross the chasm because of the high market price. If we modify our business model to lease, all innovations can have opportunities to enlarge the market share.

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