在當前快速變遷和全球化的市場環境下，企業面臨前所未有的挑戰和
機遇。多角化策略已成為提升競爭力和實現可持續發展的重要手段。本研
究以阿瘦皮鞋為例，探討其多角化過程中的策略選擇、資源配置及共享價
值的創造。研究方法包括質性研究、深入訪談和次級資料分析。本研究發
現，多角化策略需要基於企業優勢和市場需求精確定位。阿瘦選擇進入足
健康領域，利用其製鞋行業的深厚積累和市場對健康需求的增長，快速切
入新市場，建立競爭優勢。資源的可擴展性和可移轉性對策略成功至關重
要。阿瘦在轉型過程中，通過與工研院合作，引進動態足壓量測系統，提
升技術能力，並利用既有市場網絡推廣新產品和服務，建立信任和品牌認
知度。共享價值理念進一步豐富了企業策略。阿瘦透過健康生活館和足醫
健康中心，提升品牌價值，創造實質的健康福利，實現經濟和社會效益的
雙贏，並促進地方經濟和社會條件的改善。本研究對其他企業提供了重要
啟示，建議在決策前進行資源全面評估，並將共享價值理念融入核心策
略，以在創造經濟價值的同時，為社會帶來正面影響。

In today's rapidly changing and globalized market environment, companies face
unprecedented challenges and opportunities. Diversification strategies have
become crucial for enhancing competitiveness and achieving sustainable
development. This study uses A.S.O as a case to explore its strategic choices,
resource allocation, and the creation of shared value in diversification. The
research employs qualitative methods, including in-depth interviews and
secondary data analysis. Findings reveal that diversification requires precise
positioning based on company advantages and market needs. A.S.O entered the
foot health field, leveraging its shoe industry expertise and growing health
demand, quickly establishing competitive advantages. Resource scalability
(Scale free capability) and transferability (Fungibility) are crucial for strategy
success. A.S.O collaborated with ITRI to introduce the dynamic foot pressure
measurement system, enhancing technical capabilities and using its market
network to promote new products and services, building trust and brand
recognition. The shared value concept enriches corporate strategy further.
Through health living centers and foot health centers, A.S.O enhanced brand
value and created substantial health benefits, achieving a win-win for economic
and social benefits, and improving local conditions. This study provides insights
for other companies, suggesting comprehensive resource evaluations and
incorporating shared value into core strategies to create economic value while
positively impacting society.

中文文獻
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英文文獻
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