本研究採用商品企劃七工具（Seven Tools for New Product Planning, P7）及約略集合理論做為研究方法，針對片狀面膜產品企劃出顧客偏好的創新服務。第一階段利用訪談調查、意見調查與定位分析，以獲得企劃關鍵因素。選取具代表性之四家開架式片狀面膜業者，Sexy look、OLAY、露得清、我的美麗日記之顧客進行實地問卷調查，共計發放420份問卷。從問卷中的20個評價項目中萃取出二個關鍵因子，因子一「產品特殊功能與價值主張」與因子二「產品成份」。接著進行定位分析以了解國內片狀面膜業者的經營現況。第二階段利用創意發想、創意選擇與聯合分析探討消費者偏好，以找到整體受測者最偏好的屬性及水準組合。本階段共發放問卷200份，由聯合分析調查結果得知，消費者最偏好之新型服務屬性依序為：「使用無過敏精華成分」、「可隨臉部大小調整的材質」、「多功效面膜」、「含有天然香氣」、「特殊質地的精華液」。本研究並依第二次問卷調查內容進行約略集合分析，可提供廠商含正確人數百分比之分析調查，並可比較聯合分析與約略集合分析之結果以驗證其一致性。本研究之實證所得可做為片狀面膜業者企劃創新產品時之相關參考依據，藉此提升顧客滿意度及忠誠度，以求在競爭激烈的環境中脫穎而出。

This study employed "Seven Tools for New Product Planning (P7)" and "Rough Set Theory" methods to develop innovative cosmetics mask product in order to create customer value. Our study can be divided into two phases. In the first phase, through exploratory focus group study, we developed the questionnaire, and then we conducted positioning analysis to acquire two critical factors: "specific functions and value of product," and "product ingredient." In the second phase, we used ideas simulation and ideas selection to find out customers' demands, and then conducted the questionnaire investigation again. Conjoint analysis and rough set analysis were used to find out the most desired service attributes and levels. The results showed that the most important five characteristics selected by customers in order are "no allergic quintessence ingredients," "adjustable materials fitted to face," "multi-efficiency cosmetics mask," "natural fragrance," and "specialized ingredients of quintessence liquid." The best new mask product portfolio we got from conjoint and rough set analysis were the same. They were "whitening effect," "natural plant's fragrance," "liquid quintessence," "biotechnology ingredients," and "non-cloth material." Finally, we conducted rough set analysis in order to know the frequency of desired service attributes and levels. Furthermore, through comparing the outcomes of these two methods, we can testify the confidence level of our study. Our research findings provided useful information for cosmetics mask companies to understand their market position and thus would facilitate the companies to plan new attributes of products.