本研究在探討一家本業的產品已進入成熟期、經營表現不佳的公司,如何利用其競爭優勢發展出核心企業,成功進入一個新的產業,除拓展了其產品線廣度的同時,也分散了風險。本研究利用「五力分析」、「競爭策略」和「財務分析」等方法深入探討後發現,清楚的市場定位、穩定的良率、高度的效率以及完善的財務規劃為個案公司成功的關鍵因素。;This study investigates how a poor-performing company can develop its core business, based on its own competitive advantages, to successfully enter a new industry, expanding the breadth of its product line and diversifying risk. Porter’s five forces, competitive strategy and financial analysis are utilized in the case study and the results indicate that a clear market positioning, stable defect-free rate and high efficiency as well as well-developed financial planning are the keys to success.