80年代初期面膜引進台灣，各大國際保養品品牌皆以高單價面膜做為其主力商品，並且也蔚為一股旋風，然而，由於當時台灣許多企業大多欠缺相關技術，無法生產此一高檔面膜類商品，唯能完全仰賴進口。在這樣的時空背景下，本研究之個案公司DF實業有限公司由於在原先所屬的成衣產業萎縮情況下，另方面具有過去成衣代工所建構之特定技術能力，因而大刀闊斧，跨足面膜領域的轉型並獲取成功。
眾所皆知，跨越不同產業之轉型，有其屬性相容之難度。本研究藉由研究之個案公司之轉型歷程做深入的訪談，運用質性研究方式，歸納出個案公司異業轉型關鍵因素，進而提供給其他欲轉型的企業做為參考之用。
本研究結果發現:
1.企業轉型具有持續性及不間斷性的特質。
2.企業轉型可提供企業經營之成長動能。
3.DF公司異業轉型成功關鍵因素-
a.產業不同轉型核心價值活動相同。
b.領導者的人脈與策略意圖。
c.轉型成本低。

In the early 1980s, when masks were introduced to Taiwan, major brands of international skin care products were made of high-priced facial masks as their main products, and they were also a whirlwind. However, many Taiwanese companies were unable to produce such a high-grade mask because they lacked related technologies. Products can only rely on imports. Against this backdrop of time and space, the case company DF Industrial Co., Ltd., the research company of this study, had a drastic change in the area of masks due to the shrinking of its original garment industry and the specific technical capabilities constructed by the former garment foundry. And get success.
As everyone knows, the transition across different industries has its property compatibility difficulties. This study conducts in-depth interviews through the transformation process of the case companies of the study, and uses qualitative research methods to sum up the key factors in the case-specific company transformation of different industries, and then provide them to other companies wishing to be transformed for reference.
The results of this study found:
1. The transformation of a company is continuous and uninterrupted.
2. The transformation of the enterprise can provide the growth momentum of the company's operations.
3. The key factors for the success of DF's cross-sector transformation -
a. The core value activities of different industries
are the same.
b. Leader's contacts and strategic intentions.
c. Low transition costs.

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