定價是企業實現價值與獲利目標的核心手段之一，不僅直接影響營收與利潤，更牽涉產品定位、市場競爭與客戶認知等多重層面。對於中小型軟體企業而言，為了因應快速變動的市場環境與技術需求，企業往往將資源集中於產品開發與交付，較少投入於價格管理的制度化建構，導致定價決策依賴經驗，缺乏邏輯性與持續性檢討機制。因此，本研究以限制理論(Theory of Constraints, TOC)為基礎，運用其思考程序(Thinking Process, TP)作為問題診斷與改善設計的工具，探討國內一間中小型軟體原廠在套裝軟體產品定價中所面臨的挑戰與潛在限制。研究採用質性個案研究法，透過訪談了解與彙整實務中存在的問題，並設計一套系統性的分析流程，進行問題釐清與改善推導，以協助個案公司建立一套可持續審視價格的方法。研究結果顯示，限制理論的思考程序可有效使企業釐清定價過程的根本問題，並提供具體的行動準則以推動改善。透過本研究所建構的分析框架，企業不僅能建立定價檢討的邏輯與流程，也可提升內部共識與透明度，進一步支援定價決策。本研究驗證了限制理論應用於軟體產品定價議題的可行性，並為後續相關議題的研究與實務推廣提供具體參考。;Pricing is a key mechanism through which businesses create value and achieve profitability. Beyond its direct impact on revenue, it shapes product positioning, competitive strategy, and customer perception. However, small and medium-sized software enterprises (SMEs) often prioritize management, resulting in decisions that rely heavily on intuition rather than systematic review. To address this issue, this thesis applies the Theory of Constraints (TOC), using its Thinking Process (TP) to investigate pricing challenges faced by a domestic SME software company offering a packaged software product. Employing a qualitative case study approach, the research gathers insights through interviews, identifies core constraints in the current pricing strategy, and develops a structured analytical process to guide improvement. The results show that TOC’s Thinking Process helps organizations improve internal pricing logic, enhance transparency, and support better decision-making. This thesis also verifies the applicability of TOC in software pricing and offers a practical reference for future research and implementation.
