目的 – 本文主要探討製造業向服務化轉型時企業戰略決策所需注意的方向與建議。 研究方法 – 研究方式採用文獻綜述。透過搜尋製造業服務化、產品服務系統及企業戰略決策等相關文獻，經過分析與整理後，歸納出製造業服務化之戰略決策與傳統製造業在決策評估上的差異性。 研究結果 – 確認除了傳統製造業所關注的產品、價格、通路、推廣等策略在觀念的差異外，另外針對人員、過程及有形展示等面向亦須一併納入製造業服務化企業戰略決策過程中一同探討。同時歸納出客戶最終需求、產品所有權移轉及科技環境與內外部組織環境對服務化之影響。並確認了創造價值流程與提升客戶關係、市場競爭優勢為一種正相關的循環概念。 實際影響 – 製造業對服務化轉型的興趣將會繼續增加，以便為企業創造更高的價值。本文可提供企業在服務化轉型時策略規劃的重要參考價值。;Purpose - The purpose of this paper is to explain directions and suggestions for strategic decision planning of enterprises and the key factors influencing service transformation when the transition from manufacturing industry to service industry. Design/methodology/approach - The paper adopts the literature review. By the research of servitization of manufacturing, product - service systems and business strategic related literature, and after analysis and arrangement, they concluded that the differences between the strategic decision of service orientation in the manufacturing industry and the traditional manufacturing industry. Findings - in addition to the differences in the strategy concepts of Products, Price, Promotion and Place that the traditional manufacturing industry pays attention to, and People, Physical Evidence and Process should also be included and discussed in the strategic decision-making process of servitization. At the same time, the final demand of customers, ownership transfer of products and influence of technology environment and internal and external organization environment on service transformation are summarized. This paper confirms that creating value process and promting customer relationship and marketing competitive advantage are a direct cyclic concept. Originality/value – Manufacturing’s interest in servitization transformation will continue grow in order to create higher value for business. This article can provide an important reference value for strategic planning in transformation of manufacturing′s servitization.