The major procedure of QFD is to identify the customers’ needs for the product and then convert into appropriate technical measures to fulfill the needs based on the company’s competitive priorities. The priorities of product characteristics can be obtained by translating important technical measures into product characteristics. According to their characteristics to identify the relevant engineering parameters, the prior engineering parameters will be selected as the key requirements to redesign. This article will concentrate on the creativity way of thinking “matter-element theory and extension method”, with the help of this method to assist to translate customer requirements (CRs) into product design attributes and engineering characteristics (ECs) can provide effect assistance for the designer to conceive new products comprehensively and deeply. The system for design decision-making will be developed and an innovative design case, wheelchair for the elderly, successfully demonstrates that the proposed design process is feasible and efficient.