隨著近年來台灣經濟持續成長，服務業所佔的營業額比重與就業人口逐漸超越製造業。本研究運用Davies (2003a)的製造業營運模型來分析製造業如何發展服務高值化的策略。針對台灣四家製造業公司：(1)宏□電腦(2)巨大機械(3)台灣積體電路公司與(4)長興化工，探究企業如何進行服務高值化活動。研究結果發現：(1)企業營運模式可以全部/部分將加值鍊做順向與逆向的整合與重組，來提供顧客更高的價值與服務；(2)製造服務業之高值化策略會因公司營運模式而有差異。本研究結論製造業應有轉型的思維與作法，在服務創新價值網路中尋求更高附加價值的營運模式與策略。最後對台灣製造業轉型提供管理上的建言。

In recent years, as the economy of Taiwan grows up continuously, the turnover proportion and the employees of service trade surmount the Manufacturing Industry gradually. This research uses the manufacturing industry’s operation models of Davies (2003a) to analyze how to develop the high-value strategy of the Manufacturing firms. Four manufacturing companies were examined of the Manufacturing Industries in Taiwan: (1) ACER (2) GTM (3) TSMC (4) Eternal, studying that those enterprises how to proceed the high value service activity. The result of this study are as follows (1) The operations of those enterprises can integrated or recombined all or part of the add value-chain activities forwardly or backwardly, to offer the higher value and service to customers. (2) The high-value strategy of manufacturing services vary because of diversity of the company's business models. This research has shown that the manufacturing firms should have frameworks and actions of organizational transformation, to seek the high value-added business models of operation and strategy in the service innovative value network. Finally, the managerial implications were drawn.

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