| dc.description.abstract | The world’s proportion of elderly population continues to increase, and the problem of population aging is becoming increasingly serious. With the increasing demand for dental restoration of the elderly and the rising awareness of oral health, it is expected that the demand for dental products will increase, and business opportunities will flourish. In this case study, the company expects the potential of the dental medical equipment market to be unlimited, so it has transformed to invest in the development and manufacture of medical products. However, after more than a decade of effort, the company has encountered many bottlenecks and challenges in the business process. In addition, due to the influence of factors such as the COVID-19 and overall economic instability in recent years, the operating risks of the company have increased, and as a result, funding, energy, manpower, and production costs have also increased, leading to a decline in profits. Therefore, this study uses activity-based costing to estimate the medical product costs of the company, intending to implicit costs of the products, and avoid overestimating profits due to the wrong profit analysis caused by the traditional cost system. Moreover, this serves as a basis for management to make pricing decisions. In addition, analyze the transformation of the company into the medical materials market through the business model canvas, understand the current situation and disadvantages of the company, and provide insights on the ＂Channels＂, ＂Key Resources＂, and ＂Key Partners＂ that the company lacks. This is to enable the company to enhance its competitive advantages and create a winning business model in the face of the economic turmoil. | en_US |