面對全球美妝市場持續成長、私有品牌（private label）與獨立品牌（indie brands）快速崛起，以及各國對成分安全與法規文件要求日益嚴謹之趨勢，化粧品 OEM／ODM 產業的競爭已不再侷限於成本與產能，而是轉向以服務、合規與供應鏈協作所形成之綜合能力。然而，既有研究多聚焦於製造效率或單一技術優勢，較少從「客戶服務導向」與「價值共創」觀點，系統性說明 OEM／ODM 企業如何在多變少量與嚴格法規情境下，同步兼顧產品創新、品質穩定與生產彈性。基於此，本研究以臺灣化粧品 OEM／ODM 代表廠商—統一化粧品企業股份有限公司為個案，探討其在全球市場中形塑競爭力與價值共創機制之關鍵因素與運作模式。
本研究採質性個案研究法，透過對個案公司關鍵決策者與實務主管進行半結構式深度訪談，並蒐集公司內部文件、官網與公開資訊及產業與法規相關次級資料，運用主題分析歸納其競爭力形成之脈絡與機制。研究發現：第一，個案公司以「品質安全與法規符合能力」作為跨區域接單之核心門檻與差異化基礎，透過 ISO／GMP 等制度、實驗室檢測與文件系統，協助客戶降低合規風險並提升上市可行性；第二，客戶服務導向體現在快速打樣、專案式協作、透明化溝通與風險共管等作法，並結合最低訂購量（MOQ）之接單規則與多品項下單之支持性彈性，以回應多變少量需求且維持製造經濟性；第三，企業以價值共創為導向，透過與品牌商之對話、資源存取與資訊透明等機制（DART），共同參與配方、包材、製程與量產導入，提升產品開發效率與市場回應能力；第四，在競爭定位上，統一化粧品以「穩定品質＋法規符合＋客製化彈性」鎖定重視品質與風險控管之中高階國際品牌客戶，避免陷入低價競爭，以維持合理毛利與長期合作關係。
綜合而言，本研究建構出「品質安全與法規符合能力—客戶服務導向—價值共創—競爭定位」之整合性分析架構，補充化粧品 OEM／ODM 產業在全球競爭與法規壓力下，如何以服務與合規平台驅動共創與差異化之理論討論；並對代工企業在品質安全與法規能力建置、客戶協作流程設計、MOQ 與柔性製造策略、以及全球市場客戶組合選擇等面向，提出具體管理意涵。

This dissertation examines how a leading Taiwanese cosmetics OEM/ODM manufacturer—Tonnie Cosmetics Co., Ltd.—builds and sustains competitiveness in a globalized industry characterized by rapid trend cycles, stringent regulatory oversight, and intensified price rivalry. The study integrates value co-creation theory (DART), customer service orientation (CSO), and Porter’s Five Forces to develop an R&D–service-centered analytical lens and to explain how a manufacturing firm can move beyond “production execution” toward a service-embedded, co-development partner role. Empirically, the research adopts a qualitative single-case design based on semi-structured interviews with key decision makers and functional managers, triangulated with internal documents, corporate disclosures, and industry/regulatory secondary data. Findings indicate that Tonnie’s defensible advantage is anchored in (1) quality, safety, and regulatory compliance as a cross-market entry threshold; (2) service-oriented routines such as rapid prototyping, transparent communication, and risk co-governance; and (3) DART-enabled co-creation mechanisms that integrate customers into early-stage development and industrialization. Strategically, Tonnie mitigates low-cost competitive pressure by targeting international customers that value compliance, stable quality, and customization flexibility, thereby sustaining margin and long-term collaboration.

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