現今的社會，製造業不再只有製造產品本身，而是以服務消費者的角度為出發點，除了提供製造的服務，更提供消費者加值服務，提高消費者的滿意度，藉此強化與消費者關係。製造業的價值創造已逐步跳脫產品導向的概念，從「有形」的產品，朝「無形」的服務的方向發展，當轉向服務導向，產品製造商必須整合服務到其核心產品，讓服務與產品做「系統整合」。
本個案論文主要在探討捷安特公司由一家原本專注在代工以及製造自有品牌的全球自行車龍頭大廠，當營運達到高峰之際，且在無任何負債時，反倒逆向思考，希望藉由創新服務模式，創造出新的客戶需求，藉此改變組織文化，進而提升公司營收獲利。個案架構以製造業服務化為探討主軸，探討個案公司如何進行投資決策評估、企業風險管理、企業轉型策略、組織變革，經過製造轉型到服務業的「三部曲」，最後達到製造業服務化的目標，贏得品牌形象的提升、品牌認同度的深化等正面效益。
個案論文探討過程中，針對製造業服務化過程中所遇到幾項重要主題加以延伸討論，包括投資決策與策略管理理論、企業風險管理理論、企業轉型理論、組織變革管理理論、製造業服務化理論、服務流程與服務創新理論。

In today's society, manufacturing is no longer only about the manufacture of products. It is also necessary to take the point of view of the customer service into account. In addition to supplying manufacturing services, value-added services need to be provided to the customers to raise customer satisfaction which thereby strengthens the relationship with the customers. Manufacturing price creation has gradually outstripped the concept of product orientation moving from tangible products to intangible services. Once product manufacturing switches over to a service orientation, services must be integrated into the core product to create a system integration of service and product.
This case study mainly discusses how Giant Company changed from an OEM focused company to a world-class corporation manufacturing their own brand name products. As sales rose to new heights and debt was reduced to zero, Giant decided to think outside the box to create a new service model and new customer demand. Through this change in organization culture, Giant was able to increase sales and profits. Manufacturing servitization was adopted as a centerpoint of discussion for the case framework to discuss how a company can transform itself from a manufacturer to a service provider through investment decision evaluation, company risk management, corporate transformation to ultimately achieve the positive effects of manufacturing servitization, brand upgrading and deeper brand recognition.
In this case study, the discussion extends outward from major issues encountered during the manufacturing servitization process including investment decisions and strategy management theory, corporate risk management theory, business transformation theory, organization change theory, manufacturing servitization theory, service process and service innovation theory.

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