要有好的營利不能只靠單一投資，很多投資組合之間都是息息相關的，本論文藉由建構一套行銷投資、供應鏈管理投資與開發投資之間關係的架構，並將其建構成一套數學模型。本篇論文著重於產品吸引力、存貨水準與不良率三個項目的變化組合所造成之後續影響。 在供應鏈管理投資及開發投資方面，適當的投資組合，分別可增加存貨水準以及降低不良率。將供應鏈管理及開發投資兩領域組合，就成了顧客抱怨率的主要構成因素。在行銷投資方面，提高產品吸引力可以增加口碑，進而影響市場佔有率，需求量則成為各項投資之連結因素，連結於成本面，而獲得營利結果。 本模式將有助於企業經營於行銷、供應鏈管理與開發管理投資改善之預估與經營決策。 The operating income can not just rely on the single source of investment, and the investments are related to each other. This paper builds a framework of the relationship between marketing, supply chain management and development investment, and can be constructed into a mathematical model. In this paper, product attractiveness, inventory level and defective rate are the decision variables. The investments in supply chain management and development investments can increase inventory level and reduce defective rate respectively, and then affect customer complaint. The investment in marketing improving the product attractiveness can increase the reputation of the company and affect the market share. The market share can be the joint factor of the investments and finally generate the customer demand and the operating income. This model will help enterprises improve the estimation and management decision-making to manage the marketing investment, supply chain management investment and development investment.