本研究探討以往只著重在產品主導邏輯的企業文化，是如何走向服務主導邏輯以利他為核心，解決客戶的痛點，讓客戶可以有更好的體驗，協助客戶完成任務，並和參與行動者互相協作，以達到利他也能夠利己的價值共創。然而，在從產品主導邏輯走向服務主導邏輯的轉換當中，企業內部組織會有什麼樣的內部組織流程變動與衝突，又是如何能夠轉換成功的轉變，以理論結合實際發生的過程加以探討研究。
文獻參考以價值共創的觀點切入，發現轉換的開始來自於希望與客戶與其他利害關係人，以協作的方式共創價值。再帶入服務主導邏輯的理論，了解在互動的過程中，透過整合資源來交換彼此的商品、服務，提供一個持續性的價值創造。企業想要持續不斷的演進，創新用途理論中裡的「發覺用途」、「創造想要的體驗」、「以用途為核心」是保持企業不斷創新的三大要素。
以單一個案搭配理論採樣的質性研究方式，深入訪談個案源晟環境科技公司，在空氣污染防制產業的發展過程裡，超越商品主導邏輯的轉換過程，並試著蒐集分析出與服務主導邏輯理論面相同的理論點，並從初級資料的整理當中發現理論面可以再擴充的面向。將個案公司十年的過程與經驗濃縮成三種作法，提供給想超越商品主導邏輯的公司參考，每個公司都可以依自己的產業性質進行調整成適合自己公司的作法，期盼台灣各個產業與公司都能有所突破，找到適合的公司經營之道。

This study explores how Sanrey transform from goods-dominant logic culture to be altruistic with service dominant logic further to solve customer’s problem and offer better customer experience. Go further to solve the internal confliction of Sanrey and try to make ideas into real actions.
Literature reference to cut in point of Value Co-creation to discover the beginning of transforming from Sanrey and customers, stakeholders to co-create value by cooperation together. Through the interactions of commodity and service with service dominant logic theory to offer a continuously value creation process. There are 3 main elements to keep Enterprise innovating : To Discover the customer’s choice and real demand ,create satisfied experiences and confirm the core usage based on customer’s choice and demand.
Sanrey Environmental technology limited established in 1987 and franchise in Industrial Manufacture ventilation and exhaust pipe planning , design ,manufacture and installation. Since 2000 Sanrey straddles to supply Air pollution prevention facility field, through the whole sales process Sanrey starts to change from Products promotion towards to offer total solution to customer further .This research delves deeper how Sanrey tries to solve the conflictions among internal organization process then successfully transforming into a service dominant logic supplier.
This study uses a qualitative research method and a single case study method to explore how Sanrey transcending the limit of goods-dominant logic to service dominant logic then collect and analysis the common theory points the same as Service dominant logic theory. This research also concentrates 3 methods from Sanrey with 10 years experiences could refer to underachievers whom also want to use transcending goods-dominant logic adjusted to their suitable execution way and sincerely expect underachievers could figure out way fitting their own culture with innovation point in the future.

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