在數位科技快速發展與產業競爭日益激烈的環境下，企業面臨的不再僅是技術導入的問題，而是如何在既有營運基礎上，同時推動組織變革與商業模式創新，以因應外在環境的不確定性。特別對資源有限的中小企業而言，數位轉型往往伴隨組織結構調整、流程重塑與策略取捨，其轉型歷程更顯複雜。

本研究以 F 公司為研究個案，探討企業在數位轉型情境下，如何進行企業轉型並調整其組織結構與商業模式，以回應市場變化並維持營運穩定。研究採用質性研究方法，透過深度訪談與次級資料蒐集，分析企業在轉型歷程中所面臨的關鍵挑戰、決策脈絡與實際作法，並從組織變革與商業模式的理論視角加以詮釋。

研究結果顯示，F 公司在轉型過程中同時承受「維持既有業務」與「發展新業務」的雙重壓力，形成資源配置與組織運作上的張力。企業透過逐步調整組織分工、強化跨部門協作，以及在既有核心能力基礎上延伸新商業模式，逐步回應市場需求的轉變。此外，管理者在轉型過程中的角色與決策判斷，對於轉型推動的節奏與方向具有關鍵影響。

本研究從實務脈絡出發，補充中小企業於數位轉型情境下，其企業轉型過程中之組織變革與商業模式調整的實證觀察，並提出對企業管理實務與後續研究的建議，期能作為相關企業進行轉型規劃時之參考。

In an era characterized by rapid digital advancement and intensifying industrial competition, firms are no longer confronted solely with issues related to technological adoption, but rather with the challenge of simultaneously promoting organizational change and business model innovation under conditions of increasing environmental uncertainty. In particular, for small and medium-sized enterprises (SMEs) with limited resources, corporate transformation processes are often accompanied by organizational restructuring, process reconfiguration, and strategic trade-offs, rendering such transformations more complex and demanding.

This study examines how firms conduct corporate transformation and adjust their organizational structures and business models within a digital transformation context. Using F Company as a case study, this research adopts a qualitative research approach to explore the dynamics, challenges, and managerial decision-making processes involved in organizational transformation. Primary data were collected through in-depth interviews with key organizational members, complemented by secondary data such as internal documents and industry-related materials. The analysis is grounded in the theoretical perspectives of organizational change and business model innovation, enabling a comprehensive understanding of transformation processes in practice.

The findings reveal that F Company’s transformation process is characterized by significant tensions between sustaining its existing core business and developing new business initiatives. These tensions are reflected in resource allocation dilemmas and organizational operational challenges. Rather than pursuing radical transformation, F Company adopted an incremental and adaptive approach, gradually adjusting its organizational structure while extending new business models based on its existing core capabilities. Through the enhancement of cross-departmental collaboration and the realignment of organizational roles, the firm progressively responded to changes in market demand.

Furthermore, the results indicate that managerial roles and decision-making judgment play a critical part in shaping the pace and direction of corporate transformation. Managers were required to balance short-term operational stability with long-term strategic development, while making decisions under constraints related to organizational size, existing systems, and established customer relationships. These findings underscore the context-dependent nature of corporate transformation in SMEs.

This study contributes empirical insights into organizational change and business model adjustment in the context of SME digital transformation. By examining the transformation process from a practical perspective, this research supplements existing literature and provides managerial implications for firms seeking to plan and implement transformation strategies. The findings may serve as a reference for enterprises undertaking corporate transformation initiatives, while also offering directions for future research.

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