C公司是大同集團轉投資公司，成立於1971年5月4日，曾為全球最大CRT監視器映像管生產廠商、國內第三大液晶面板顯示器面板廠，在建廠失利以及美國司法部針對2001年至2006年間的違反托辣斯案指控，提前於2007年逐步將旗下二座舊世代（4.5）廠直接轉型為中小製程專門廠，比同業早了三年。然舊世代廠轉型中小製程，因之前的投資失利與美控告案，資金並不充裕，加上2008與2009年金融海嘯之衝擊，設備裝置僅能採最小置換，餘下轉型工作只能靠資訊服務的改造來滿足市場的趨勢，然而對一個高科技製造代工廠來說，設備裝置置換必然牽動製造執行系統的重大變革，除了成本高昂外，產線也無法投產，如此沒有獲利之情況對於財務吃緊的C公司來說，可能連轉型的機會都會失去。 為求生存與維持營運，C公司改變思維方向，以內部製造執行系統團隊為先鋒，規劃出在儘量不影響設備裝置的運作下，以最小成本對現行製造執行系統進行原始設計變更，使產線可同時支援IT監視器與中小尺寸產品，經過三年努力，靠著變更原始設計的製造執行系統，搭配部份設備裝置的改造與流程改善法，C公司於2011成功的讓中小尺寸面板的單月出貨量突破2,000萬片，成為全球中小尺寸出貨量最高的面板供應商。 本論文即以此個案C公司轉型求生成功案例，探討C公司在轉型中小尺寸策略下，因財務壓力改以變更原始製造執行系統架構之設計支持轉型任務時，所遇到的種種難關，以及如何以所提供的解決方案，完成了轉型求生的任務。 ;Founded on May 4, 1971, Company C is a joint venture of Tatung Company. Company C used to be the world’s biggest producer of the picture tube for CRT monitors and Taiwan’s third largest manufacturer of liquid-crystal panels. After suffering a setback in founding plants and facing a the U.S. Department of Justice’s antitrust accusations in 2001-2006, this company advanced the process of enterprise transformation for two of its older generation (4.5) plants and converted them into exclusive plants of small- and medium-scale manufacturing processes in 2007, which was three earlier than its competitors. However, the previous setback in investment and law suits in the U.S. had resulted in less abundant funds. The financial crises of 2008 and 2009 also limited its expansion to minimal replacement of equipment and devices. Consequently, the company only managed to meet the demands of the market by providing information services after the transformation. For a high-tech contractor as such, replacement of equipment and devices certainly entails major change in manufacturing execution system (MES). Apart from high costs, the production line would fail to operate. Under the circumstance, lack of profits would have meant Company C’s losing the opportunity of transformation. In order to survive and maintain the operations, the management changed their thinking and used the internal MES team as a pioneer to implement a least-cost variant design of the system on the premise of minimizing the impact on the existing equipment and devices. The production line were expected to simultaneously support the production of IT monitors and small- and medium-size products. In 2011, the company achieved a shipped quantity of over twenty million small and medium panels in a single month, making itself the most productive supplier of the above-mentioned products in the world. This thesis has used the successful case of Company C to study its challenges in implementing the corporate strategy by utilizing the variant design of MES to support the transformational tasks under the financial pressure in addition to the development of solutions for survival after transformation.