在日益激烈的市場競爭和客戶需求多元化的背景下，企業如何創造並維持競爭優勢成為重要課題。傳統的商品主導邏輯（Goods-Dominant Logic, GD-Logic）已難以滿足現代市場需求，而服務主導邏輯（Service-Dominant Logic, SDL）提供了一種以共創價值為核心的新視角，為企業適應快速變化的市場環境和提升競爭力提供了理論支持。本研究的目的是探討SDL在製造業中的應用價值，尤其是在技術密集型產業中的可行性，並以N公司（大陸廠）的市場拓展為案例，展示SDL如何在產品創新、技術支持與客戶服務中發揮作用。
研究採用質性方法，通過文獻回顧、深度訪談與個案分析，探索SDL理論在技術密集型製造業的應用價值與挑戰。研究發現，N公司大陸廠通過與客戶的深度互動，在產品開發中針對需求提供客製化設計，並加強技術支持如技術培訓和現場支援，有效提升產品附加值與客戶滿意度。此外，公司結合市場需求調整價值主張，採取現地化服務策略，以快速回應當地市場需求並加強與客戶的合作。
同時，N公司建立完善的客戶關係管理系統，實現持續服務與需求追蹤，進一步鞏固客戶忠誠度。SDL的應用不僅幫助N公司增強市場競爭力，也在實際操作中展現了價值共創的核心理念。研究亦指出，在跨國企業應用SDL時，面臨的挑戰包括文化背景差異、資源分配的效率與客戶參與度的推動問題，需要企業根據實際情境靈活應對，特別是在資源有限的情況下，合理配置以滿足多樣化需求。
本研究歸納了SDL理論在工程塑膠產業中的成功應用案例，為製造業企業提供了實務參考與理論支援。研究結果表明，SDL策略可促進企業在產品創新、技術支持與服務優化方面實現突破，從而在競爭激烈的市場中保持持續優勢。這為跨國企業在新市場拓展與資源整合提供了明確方向，並豐富了SDL理論的實證基礎，也為相關產業在推行SDL策略時提供了實用參考。

Service-Dominant Logic (SDL) provides a modern framework for value co-creation, addressing the evolving needs of dynamic markets more effectively than traditional Goods-Dominant Logic (GD-Logic). This study explores SDL's application in technology-intensive manufacturing through a case study of N Company's Mainland China branch. Using qualitative methods, including literature review, interviews, and case analysis, the research highlights how SDL enhances competitiveness by fostering customer interactions, providing customized designs, strengthening technical support, and adopting localized service strategies. The establishment of a robust customer relationship management system further enables continuous service and loyalty building. Despite challenges such as cultural differences, resource allocation efficiency, and encouraging customer participation, SDL proves instrumental in driving innovation, optimizing services, and maintaining sustainable competitive advantages. The findings offer practical insights for SDL adoption in manufacturing industries and contribute to its theoretical development, guiding enterprises in market expansion and resource integration efforts.

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