任何企業或組織的永續發展，有賴競爭優勢的獲取。既有的文獻已顯示，企業獲取策略優勢的關鍵，不單單是透過能夠形成差異化或創造低成本優勢的產品，而是在於企業是否能夠創造客戶的依賴，這也是服務主導邏輯所強調的服務觀點。然而，對於企業如何運用服務的邏輯於其營運過程之中來創造競爭優勢，這仍是有待進一步探究的重要議題，亦是本論文的出發點。對此，本研究採用質性研究方法裡的個案研究取徑，透過理論抽樣選擇了冷凍空調業有著優異表現的「上準工程」，做為個案研究的焦點公司。冷凍空調工程業在當今市場中扮演著重要的角色，其產品和服務廣泛應用於建築、醫療、製造等多個領域，是一個具有戰略地位且上下游緊密結合的產業。隨著經濟發展和技術進步，生活中民眾對空調設備帶來的舒適體感愈發依賴，冷凍空調業面臨激烈的市場競爭的同時，亦成為現代商業環境中不可或缺的服務。
本研究側重於個案企業如何通過持續創新開發符合客戶情境需求的產品與服務，從而在市場上獲得有別於競爭同業的競爭優勢。個案焦點公司面臨包含上下游廠商各自為政，相互缺乏信任也無資訊往來交流，以至於很難得到相互間最大利益的共識，也容易遭業主逐一砍價，各個擊破，同業之間只能彼此削價競爭的困境。本研究發現個案公司上準工程透過關注客戶的不同情境需求，結合相關協力業者來提出帶有客製化的解決方案，創造出其特有之競爭優勢。本研究顯示，個案公司以服務思維(服務邏輯)主導其營運發展，特別展現於四個層面，分別為技術創新、以客為尊的客戶導向、合作與聯盟、持續性的學習。本研究進一步提出管理上的意涵，冀望能提供產業界與管理階層能夠思索服務思維的重要性，進而引導組織的能力的再提升，創造永續發展不可或缺的競爭優勢。

Acquiring and maintaining competitive advantage have been an important strategic issue for firms and organizations operating in the modern society. However, being able to provide superior products ahead of competitors does not guarantee the long-term survival of these firms and organizations. Existing evidence has clearly indicated that competitive advantage resides in the demand side where the customers’ diversified contextual problems need to be resolved. Thus, this research aimed at addressing the following research question: how a firm utilizes service logic (mindset) to gain competitive advantage? This research question was studied through a theoretical lens that builds on integrating the traditional views on competitive advantage and service-dominant logic. Then, this question was investigated through a single case study of Topair, which had operated in the refrigeration and air conditioning engineering industry for more than three decades. By studying the focal actor’s developmental process, this research was allowed to provide both theoretical and managerial implications.

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