一個企業要能在競爭的市場上存活並持續成長，關鍵在於知道企業自己在市場的定位，並且知道在什麼時候要做甚麼樣的改變，亦或是在什麼時候要調整企業的策略方向。也就是說，企業不只要有創新的技術、即時的市場資訊、賴以獲取利潤的營運模式也要隨市場移動而適當改變。但在何時改變，如何改變，得先從了解顧客需求、評估獲利潤程序、然後確認改變的幅度，才能確保戰果，為客戶也為公司創造價值 ( Johnson, Christensen & Kagermann, 2008) 。
藉"Business Model Generation" wrote by Alexander Osterwalder et al. (2010) 提出之商業模式概念為主要架構，以榮剛科技股份有限公司做為研究對象，針對其隨著關鍵資源的取得，選定其關鍵活動，本研究以時間序列方式進行企業調查與分析之個案研究方法，說明其策略變化與企業發展故事之內容，並藉此探討個案如何利用關鍵的資源積累其企業競爭力。
本研究即透過分析台灣榮剛材料科技公司的商業模式，瞭解此家個案公司是如何在國際情勢丕變、產業轉移、競爭者日益增加的不利環境下，調整起其商業模式以善用資源、強化優勢…提供顧客價值、動態的調整公司營運方向，不僅成功的擺脫了鋼鐵業的紅海戰場泥淖，戰勝了一次再一次的度過外來的威脅，在特殊鋼領域站穩腳步並紮根卓壯，營收逐步成長並達到產能的最高鋒。

A company must have effective and efficient tools to realize the external environments and internal resources and know how they are related. Through identifying its customer need, own strength and opportunity, a corporation will have the way to create the win-win situation for its customer and itself.
Nowadays business model is essential to a corporation’s success, because it describes the rational of how an organization creates, delivers and captures economic, social or other forms of value to its customers. The business model also provides top management level the vision to create new strategies, based on the company’s key factors like resources, activities, business structures, operations and so on. A good business model will bring profits to corporations through creating customer’s value.
This research aims to enhance the knowledge of business model by investigating how a business model evolves over time. This research employs a qualitative-based case study for empirical investigation. The case under study is Gloria Material Technology Corporation, a special metal manufacturer in Taiwan. This research will use the diagram of the book "Business Model Generation" by Alexander Osterwalder et al. (2010) to explain how the company used the business model in the process of developing its steel business.

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