台灣工具機產業在國際的定位偏向中階及中低階，中國為主要出口國，競爭對手為中國及南韓等同質性較高的國家，但中階及中低階的市場發展有極限，企業過度重視性價比，往往淪為殺價競爭的紅海市場，故若要維持企業競爭力，應跨入高毛利的高階機器設備市場，但中低階市場與高階市場重視的層面差異大，高階市場重視商譽、品牌、售後服務等，已有國家形象包袱的廠商若要打入需面臨重重挑戰。
個案公司成立於2015年，著重在產業專用機之研發設計，在協力廠商的配合下，利用創新製程推出的高價產品在短短三年內打入德國市場，因此本研究針對進入德國市場之策略、如何創造持續性之競爭優勢這兩個研究問題作探討。研究結論是個案公司應隨著營運規模之擴大而調整進入策略，由現有的間接外銷方式改為對外直接投資，並透過正式參展及擴充顧問服務等方式以提高知名度及客戶忠誠度，使個案公司在面對競爭者迎頭趕上時仍能保持有利態勢。此外，本研究亦建議未來須著重於維持售後服務品質、妥善控管設廠成本、建立多元合作關係、強化商業機敏性等，如此一來，個案公司在德國就能維持持續性的競爭優勢。

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