製造服務化隨著近年來台灣政府「三業四化」政策推動下，已然成為台灣製造業間的新興話題。然而，目前製造服務化的成功案例多半以大型企業為主，對於我國高達九成七以上的中小企業，該如何透過製造服務化提供顧客服務、滿足顧客需求，進而提高整體營收與國際競爭力，則尚未有具體的方法可供參考。另外，製造服務化逐漸成熟後勢必帶來組織變革，但過去文獻中也極少對中小企業進行研究，導致台灣中小企業多半抱持著且看且走的心態進行變革，未能詳加規劃長遠發展策略。 因本研究乃質化研究，透過相關文獻理論，運用個案研究法，歸納出台灣中小企業轉型之成功個案在「製造服務化營運模式」及「製造服務化組織變革」兩部分中的成功關鍵因素，結果有以下重要發現： 1. 製造服務化營運模式方面： (1) 「系統整合」能力不斷提升，逐漸朝提供整合性解決方案發展。 (2) 產品與製程為核心能力，發展模式為「產品延伸服務」。 2. 製造服務化組織變革方面： (1) 「何時」變革－「成長期」啟動變革較有正向影響。 (2) 「何處」變革－「正式化」程度高較有正向影響。 (3) 「如何」變革－「成長期」配合「營運模式」變革較有正向影響。 (4) 「誰」適合變革－「相關產業了解」與「卓越的管理能力」較有正向影響。 (5) 本研究組織變革關鍵因素中，首重「何時」變革。 (6) 「如何教育員工真心擁抱企業新文化」是未來最重要的領導目標。 (7) 強而有力的「變革領導團隊」幫助企業加速融入新文化。 (8) 外聘大公司已退休且具備服務化概念的主管。 關鍵詞：製造服務化、台灣中小企業、組織變革 With the Taiwan government''s “three industries and four modernizations” policy in servitization recent years, it has become the popular topic in Taiwan''s manufacturing industry. However, most of the successful servitization stories are large enterprises. There are more than ninety-seven percent small- and medium-sized enterprises (SMEs) in Taiwan; how to attain customer service, how to meet customer needs, how to increase the overall revenue , and the manufacturing international competitiveness through servitization. There is not a specific method for references yet. On the other hand, the servitization become mature will be bound to bring organizational changes, but the literature reviews of organizational changes rarely conduct research for SMEs. It leads to most of Taiwan''s SMEs not to proceed organizational changes and doesn’t have a long-term development strategy. This study is a qualitative research, which is used by the case study method according to related literature reviews. Concluding the critical success factors are drawn form this Taiwan''s SME case lie in “the operation model of servitization” and “the organizational changes” of servitization. The important findings are as below: 1. The operation model of Servitization (1) “System Integration” has been increasing gradually toward the development of integrated solutions. (2) Products and processes are the core capacities and development mode is “ product extending service”. 2. The organizational changes of servitization (1) When to change – to start organizational changes in the “growing years” has positively influences. (2) Where to change –“ high degree formalizing” has a positive influence. (3) How to change - “growing years” goes with the "the operating mode" have positive influences. (4) Who is suitable for changes – “related industries understanding” and “excellent management skills” have more positive influences for changes. (5) The key factor of organizational changes in the study focuses on “when to change”. (6) “How to educate employees to embrace a new culture truly” is the most important leadership goal in the future. (7) The strong “organizational changes leadership team” helps enterprises to speed up the integration into the new culture. (8) The retired manager who has the concept of service was experienced in external large enterprise before.