基因科技產業自人類基因圖譜定序完成以來，進入了另一個紀元，各國不但多將其列為重點發展產業，且發展之前景亦受到產學界的矚目。有鑑於此，本研究基於提供會計資訊的立場，希以對該產業之經營環境作深入的分析，能提供利害關係人及潛在投資者對該產業更清楚的認知，以增加其決策有用性。
本研究以個案分析法對基因科技產業之供應鏈做通盤的瞭解，而將對V公司做一整個所處環境及型態之研析，並以供應鏈、價值創造活動及SWOT分析之架構，來對V公司之上下游關係、公司特質及所面臨之外在大環境作一清楚的描述。
研究結果發現V公司之供應鏈主要可分為三條通路，其一為向國外基因科技公司取得儀器及技術以為基因定序之業務；其二則為與研究機構及醫療中心合作以開發檢驗專利；最後則為購入基因資料庫，以開發供蛋白質製藥之基因資訊。而V公司之價值活動創造主要可分為三個階段，分別為產品概念階段、產出完成階段及授權獲利階段，每階段中的價值創造活動將分別對應到該價值創造階段之核心概念；另支援性的活動將有高素質的經營團隊、爭取補助經費及財務操作等等。最後本研究對V公司之內部及外部做一通盤性的比較分析—即為SWOT分析，此分析將忠實的呈現V公司現在、未來、表象及潛在的優勢及劣勢。
After human gene mapping sequencing completed, genetic technology industry start a new era. Many countries focus on developing this industry, by the way its vision is emphasized by the academic circle and the practice. In view of this tendency, this re-search is based on offering more valid accounting information, so this research tries to analyze this industry’s operation in depth and in detail. Seeing if this research can make interest parties and potential investors so comprehend this industry that they can make decision under more valid information.
This research uses case-study approach to realize the supply chain of the genetic industry comprehensively. This research selects a company belonged to this industry－ V Company and make effort to understand its surroundings and characteristics under the framework of supply chain, value-creation activities and SWOT analysis. All this re-search eager to find is what is V-company’s upstream and downstream, corporation na-ture and its industry environment.
This research find that the supply chain of V company can be distributed as three channels. The first one is that doing gene sequencing business by purchasing tools and technology from foreign country gene-tech company. The second one is cooperation with research lab and medical center to develop inspection patents. The last is buying gene database to research the pharmaceutical information. And the value-created activi-ties can be divided into three phase, that is Product concept phase, Output completion phase and Authorize to earn phase. Finally, this research uses a SWOT analysis to V company in order to figure out its present, future, advantage and disadvantage.
