隨著數位科技演進與閱聽行為轉向，傳統廣播產業正面臨收聽率下滑與廣告營收萎縮的結構性挑戰。本研究旨在探討商業廣播電台如何透過「數位變形」（Digital Metamorphosis）實現組織重構與價值再造。本研究採取個案研究法，以《飛碟電台》作為對象，深入分析其「AYFP」（APP、YouTube、Facebook、Podcast）多平台整合策略的數位變形行動邏輯。
　　研究採質性個案研究法，透過12位深度訪談、參與觀察與資料蒐集建構實證資料，運用吳安妮教授的「SO計分卡」與「平衡計分卡」五構面整合分析框架，系統性解析商業廣播電台數位變形的策略形成邏輯、執行實踐機制與績效評估成效。
　　研究發現，《飛碟電台》透過數位變形有效優化成本結構，以精實投資並開發多元數位營收，在產業衰退中實現逆勢成長；經由多平台經營與社群互動，成功拓展閱聽人輪廓，解決閱聽人高齡化問題並增強顧客黏著度；組織內部的數位化不僅提升了內容產製效率，更促使員工從傳統廣播人轉化為具備數位整合能力的跨媒體人才。然而，研究亦揭示結構性代價：激勵機制嚴重滯後形成「高成效、高負荷、低激勵」的組織矛盾，內容面臨演算法議題傾斜與版權限制的外部約束，數位變形的「防禦性成功」若未能同步建立激勵制度與內容邊界管理，難以轉化為長期可持續的競爭優勢。上述發現驗證了Fidler（1997）媒介變形理論的核心命題——廣播透過保持媒體核心基因以多平台形態共生演進，而非被新媒體取代；本研究進一步補充，這種共生演進需要主動的邊界管理，而非被動適應。
　　本研究首次將「SO計分卡」與「平衡計分卡」整合應用於媒體組織研究，建構「策略形成-執行實踐-績效評估」三階段分析框架，總結出台灣商業廣播電台可行的數位變形範式，為傳統媒體在數位洪流中尋求永續經營提供實務與理論見解。

As digital technology evolves and audience behaviors shift, the traditional radio broadcasting industry confronts structural challenges characterized by declining listenership and shrinking advertising revenues. This study investigates how commercial radio stations achieve organizational restructuring and value recreation through "Digital Metamorphosis" (Digital Metamorphosis). Employing a case study approach, this research examines UFO Radio Network as the focal case, analyzing in depth the digital metamorphosis logic underlying its "AYFP" (APP, YouTube, Facebook, Podcast) multi-platform integration strategy.
　　The research adopts a qualitative case study methodology, constructing empirical data through in-depth interviews with 12 participants, participant observation, and document collection. Utilizing Professor Anne Wu's integrated analytical framework of the "SO Scorecard" and "Balanced Scorecard" with a five-dimension structure, the study systematically examines the strategy formation logic, execution mechanisms, and performance evaluation outcomes of commercial radio broadcasting digital metamorphosis.
　　The findings reveal that UFO Radio Network has effectively optimized its cost structure through digital metamorphosis, achieving counter-cyclical growth amid industry decline through lean investment and diversified digital revenues. Through multi-platform operations and social media engagement, the station successfully expanded its audience profile, addressing the aging audience problem and enhancing customer loyalty. Internal digitalization not only improved content production efficiency but also facilitated the transformation of staff from traditional radio professionals to cross-media talents equipped with digital integration capabilities. However, the study also reveals structural costs: severely lagging incentive mechanisms have created an organizational contradiction of "high performance, high workload, and low incentives"; content operations face external constraints including algorithm-driven topic skewing and copyright restrictions. The "defensive success" of digital metamorphosis, if not accompanied by the simultaneous establishment of proper incentive systems and content boundary management, risks failing to translate into a sustainable long-term competitive advantage. These findings validate the core proposition of Fidler's (1997) mediamorphosis theory—that radio broadcasting evolves in coexistence with new media through the preservation of core media genes in multi-platform forms, rather than being displaced by emerging digital media. This study further contributes the observation that such coexistence requires active boundary management rather than passive adaptation.
　　This research pioneers the integrated application of the "SO Scorecard" and "Balanced Scorecard" in media organization studies, constructing a three-stage analytical framework of "strategy formation–execution practice–performance evaluation." It summarizes a viable digital metamorphosis paradigm for Taiwan's commercial radio broadcasting stations, providing practical and theoretical insights for traditional media seeking sustainable operations amid the digital tide.

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