近年來，隨著市場競爭加劇、產品同質化提高，以及數位技術快速發展，傳統以產品銷售為核心的製造業經營模式逐漸面臨限制。特別是在 B2B 科技製造業中，企業顧客所重視的價值，已不再僅止於產品規格、效能或採購成本，而是進一步延伸至產品導入後能否穩定運作、降低營運風險、提升管理效率，並獲得持續性的技術支援與服務。因此，製造企業如何由產品導向逐步延伸至服務導向，並透過服務創新形成新的價值提供方式，成為值得深入探討的重要議題。
過去有關製造服務化與服務創新的研究，多著重於服務化的類型、驅動因素或績效影響，對於企業如何在實際情境中，將外部環境變化、顧客需求、內部資源與競爭壓力轉化為具體服務創新成果，仍較缺乏過程性的說明。尤其在 B2B 科技製造業情境下，服務創新並非單純增加附加服務或導入新技術，而是企業必須經過需求判讀、方案形成、可行性驗證、資源配置與組織調整等歷程，才能使服務構想逐步落地並形成可持續發展的服務模式。
基於上述背景，本研究以 B2B 科技製造企業之製造服務化與服務創新為研究主題，探討其在技術變革、顧客需求、內部既有資源基礎、商業夥伴與競爭壓力等因素影響下，如何透過動態能力推進服務化，並進一步形成具體的服務創新內涵。本研究採質性個案研究法，並以 Q 公司做為個案研究對象，透過半結構式訪談與次級資料分析，深入探討該公司由產品導向延伸至服務導向的發展脈絡與推進過程。
本研究所得到之主要結論如下：
1. B2B 科技製造業在發展服務創新上，主要源於其顧客對產品導入後營運成果的重視，而技術與競爭因素則影響其服務形成的可能性與優先順序。
2. B2B 科技製造業的服務創新並非脫離既有產品另行發展，而是建立在其既有產品基礎、客戶關係與外部合作能力的延伸與再組合之上。
3. B2B 科技製造業在發展服務創新上，並非採用線性開發流程，而是透過動態能力將服務機會逐步轉化為可落地方案，其中的掌握與轉換則是由機會走向落地的重要環節。
4. B2B 科技製造業發展服務創新的最終樣貌並非產品被服務取代，而是產品由一次性交易標的轉變為承載持續價值、顧客互動與服務收益的平台。
綜合上述研究結果，本研究認為，B2B 科技公司之製造服務化路徑較適合被理解為「產品-服務整合」而非「由產品轉向純服務」。其服務創新不必然表示產品角色消失，而更可能表現為企業在既有產品基礎上，逐步整合服務內容、顧客關係與收益模式的混合型服務化路徑。本文最後提出本研究之學術貢獻、實務建議、研究限制與後續研究建議，期望能補充B2B 科技製造業服務化與服務創新研究中，對轉化過程與落地機制之理解。
關鍵字：製造服務化、服務創新、動態能力、B2B 科技製造業

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