隨著電商市場競爭日益激烈，企業持續尋求新的營收成長途徑，客服中心從傳統的成本中心轉型為具備營收貢獻能力的利潤中心，已成為產業界與學術界關注的重要議題。然而，在客服互動中導入銷售行為，可能引發客服人員的角色衝突，並影響顧客對服務動機的歸因與滿意度評價。
本研究以Ｙ公司之電商客服中心為研究對象，探討其於2020年導入Soft Selling（柔性銷售）策略後，客服中心從成本中心轉型為利潤中心之完整歷程、影響因素與策略啟示。研究方法採用單一個案研究法，結合客服中心營運績效報告、銷售數據與顧客滿意度資料等次級資料進行分析，並輔以研究者參與觀察之經驗。
研究結果顯示，個案公司客服中心在導入Soft Selling策略後，促購營收從2020年約新臺幣1,000萬元成長至2022年約2,000萬元，訂單量近萬筆，客單價約3,000元。與此同時，顧客滿意度（CSAT）從約9分穩定上升至9.5分以上，且客服中心持續在媒體服務評鑑中保持前三名獎項，證明Soft Selling策略能在不損害服務品質的前提下創造營收。其中，Chat Bot（聊天機器人）促購佔比從一成內成長至逾六成，成為營收創造的主要引擎，扮演「數位緩衝」角色，有效化解服務與銷售之間的角色衝突。
然而，個案公司最終於2025年因組織重整進行策略回調，客服中心回歸純粹服務定位。本研究據此提出三項實務建議：觸點精準化策略、數位緩衝機制，以及客服中心價值的重新定義。

As competition in the e-commerce market intensifies, transforming customer service centers from cost centers into profit centers has become a critical strategic issue. This study examines the case company’s e-commerce customer service center, investigating the complete transformation journey following the implementation of a Soft Selling strategy in 2020.
The findings reveal that promotional revenue grew from roughly NT$10 million in 2020 to about NT$20 million in 2022, with nearly 10,000 orders. CSAT scores steadily increased from about 9.0 to above 9.5. Chat Bot promotional revenue share grew from under 10% to over 60%, serving as a digital buffer that effectively resolved the role conflict between service and sales. However, the company conducted a strategic reversion in 2025 due to organizational restructuring.
This study proposes three practical recommendations: touchpoint optimization, digital buffer mechanism, and redefinition of customer service center value.

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