在競爭激烈的商業環境裡，如何在環境快速變遷的產業中增加企業利潤，是國人必須慎重思考的議題。在本論文提出一套競爭優勢架構，首先整理競爭優勢文獻、定義競爭優勢，以創造經濟價值為結構建立競爭優勢架構。
競爭優勢是指同一產業，利潤高於競爭對手。而企業具有競爭優勢必須致力於創造經濟價值，即商品價值減掉商品成本，在此架構下，企業必須充分調查消費者對商品特性的需求，並且有效利用企業內部資源提供最有利潤之商品。學者Porter提出企業具有競爭優勢，必須從低成本、差異化策略中擇一，但是企業根據消費者需求特性，可同時生產高商品價值和低成本商品。本文共找出六種結構可使企業具有競爭優勢，並且透過此六種結構建構企業競爭優勢。
提高商品價值是競爭優勢主要一環，而商品價值與商品特性有很大的關連。本論文針對面膜市場和某一品牌面膜商品進行個案分析，調查消費者對一般面膜商品及某一品牌商品需求特性，進行因素分析、某一品牌面膜商品特性評比、滿意度及競爭優勢分析。

Nowadays, people are starting finding out some important factors that brought them higher business profit in this competitive and rapidly business market. Competitive Advantage is foremost factor. In my thesis, I present a complete business system and structure of Competitive Advantage with some articles highlighted. There are also economic value created and build a competitive advantage.
Competitive advantage is when a firm earns a higher rate of profit than the competitor. When we define a business firm has a competitive advantage, we mean they work on creating economic value which also means products value subtract product cost. Under this formula, the firm fully investigates the consumer in need of product feature and utilizing firm resources to the most profitable product. Mr. Michael Porter mentioned about a firm with a competitive advantage is ought to choose one of each low cost or differentiation. However, a firm could also produce higher product value with a lower product cost. There are six structures to stand up the competitive advantage in the thesis.
Raising product value is an important element of competitive advantage; there are some others such as definition of product value and product features. The product features could manipulate product value due to quality, function, service, name brand, and design. In this thesis, I survey the influence factors in the facial mask market and analyze consumers’ needs, satisfaction, product features and competitive advantage analysis on one of the leading brands in the market.

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