本研究主要的目的在探討贈品與主產品間配適度(互補且利益一致、互補且利益不一致、無配適)、誘因取得時機(立即、延緩)以及贈品主產品品牌評價一致性(皆高、一高一低、皆低)，對消費者知覺價值與購買意圖之影響。結果顯示，贈品與主產的互補強度，會比利益一致性更能影響消費者的知覺價侓和購買意圖，也就是說當贈品與主產品的互補強度很大時，其所屬利益類別是否為一致或不一致，對消費者而言已不是那麼重要，消費者並不會因為贈品與主產品所屬利益類別為一致而有較高的知覺價值和購買意圖。而在誘因取得時機方面，消費者還是比較偏好立即取得，因為立即得到贈品所產生的價值會比延緩得到贈品要來的大。另外，當贈品主產品的品牌評價為一致時(皆高或皆低)，對消費者而言能產生較高的知覺價值與購買意圖，而當品牌評價高的主產品和品牌評價低的贈品合作時，會顯著降低消費者知覺價值與購買意圖。也就是說，贈品主產品的品牌評價一致性與否，對於整體的促銷效果的影響程度是不同的。

The major purpose of this research is to discuss how the fitness of the gift and the product, the timing of the incentive, and the consistence of the brand evaluation between the gift and the product influence consumers’ perception value and purchasing intention. The results show that the complementary strength of the of the gift and the product will have stronger influence on consumers’ perception value and purchasing intention than the consistence of the benefits will do. That is when the strength of the gift and the major product is strong, it doesn’t matter for the consumer whether the types of the benefits are consistent or not. Consumers won’t have better perception value and purchasing intention if the benefit type of the gift and the major product is consistent. As for the timing of the incentives, consumers prefer the instant acquirement because the utility value of the instant acquirement is higher than the delayed acquirement Besides, when the brand evaluation between the gift and the product is consistent, consumers will have higher perception value and purchasing intention. When the product of higher brand evaluation cooperates with the gift of lower brand evaluation, it will lower consumers’ perception value and purchasing intention. That is whether the brand evaluation between the gift and the product is consistent will have different levels of influences on the promotion effects.