臺灣大多數以代工製造為主，根據WTO提供的資料顯示，臺灣製造業競爭力在全球屬於中上的水準。而在環境變遷下，許多國家積極推動相關方案促進經濟發展，鼓勵傳統製造導向的企業服務化，創造新軟體服務。但在從硬體跨入軟體過程中並非一蹴可幾，是一個極其複雜的過程。因為創新對企業而言是額外的負擔，意謂著必須要投入更多的資源與人力於創新上，所以當在創新過程中若沒有考慮到軟硬資源配置或是組織經營等面向，就會發生原先事業失去成熟客戶市場，及因高風險因素，投注在創新服務上的資金難以回收，造成雙雙負面的結局，所以如何做到經營的平衡，很顯然是企業創新或是轉型時需注重的議題。

因此本研究以某高科技產業為研究個案對象，利用組織靈巧性四構面做為理論基礎以及動態能力理論描述企業其做法，分析一間過往皆為硬體導向的公司，要跨入從未碰觸AIoT軟體研發領域的創新過程中，如何平衡企業所面臨的困境。研究結果指出，該企業不論是在內外資源配置運用或是軟硬思維治理與能力調校上，皆做到經營上的平衡。透過外部網絡徵用，內部資源活化與調整組織結構的方式，達到內外資源結構平衡；建立相關制度以主導軟硬思維之間的摩擦，達到軟硬思維治理的平衡，使策略得以校準。而在實際執行面上，透過拼湊與模組化的手段，達到產品平衡，不僅能彈性開發新服務，又能以低成本方式提升生產效率，並從過程中藉組織學習與能力徵用的方式，使企業軟硬能力趨於平衡，在執行上能與策略方向相容，令其穩定發展。而本研究最後建立一套發展AIoT創新服之平衡機制，盼能解決現階段產業轉型時所面臨的問題，並作為企業之參考依據。

Taiwan is known as Manufacturing around the world. According to evidence of WTO, Taiwan’s manufacturing competence exceed average standard. However, along with change of environment recently, the government starts to facilitate the “servitization”. But the process of innovation is very complicated, because the innovation is a burden for the company. It means that company has to invest more resources on the new business. If general manager doesn’t take organizational issues and resource allocation into consideration, just focus on technical revolution, the company will have a big loss in the future. So how to balance the hardship when company wants to innovate is really important.

Thus, the research is case study of a specific company which is belong to high technology industry, and apply Ambidexterity theory which is constructed as theoretical base and Dynamic Capability theory to analyze how does company balance hardship in the innovative process which from manufacturing oriented to software field of AIoT services.

The finding instructs that this company properly balance the hardship on the four aspect in Ambidexterity theory. The Company use network appropriation and recover internal resource to achieve balance of resource allocation. And build related system to diminish the confliction between different departments in the company, making its strategy can be put into the practice. However, on the field of the strategical implementation, this company not only resiliently develop new service, but also can improve efficiency of assembly line through bricolage and modularity. Also, this company using organizational learning and ability appropriation to achieve the balance of ability between software and hardware, making its implementation can be compatible with strategical direction.

if companies want to innovate successfully, it has to balance the dilemma between the original business and new service. In the end of the research, I also summing up the findings, and construct balance mechanism of AIoT Services. Finally, I hope the mechanism can solve the problems which companies will confronted in the process of business transformation or innovation.

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