新創事業的商業模式常因資源限制與市場變動而難以經營，Q外商公司跨入高度競爭的產業下興起，除建構商業模式外，也利用軸轉來持續獲利。為了解Q外商公司經理人如何建構與軸轉商業模式，本論文援引制度工作視角，以自然探究法為精神走入場域觀察個案工作的實踐以收集資料進行分析，探索經理人於制度下的日常工作對商業模式之影響，藉以了解其建構、軸轉之歷程。
本研究發現商業模式建構的動機來自行動者的反思，建構過程包含專業經理人執行制度工作突破既有的組織制度，獲取內外部資源，再仰賴自身多元化的產業背景，以制度工作說服客戶接受一個新的產業角色及銷售制度，形成一個完整的商業模式；營運的歷程利用包含符號性、關連性與物質性等多種制度工作強化或重塑組織制度來軸轉商業模式締造佳績。

The business model of new ventures is hard to manage due to their own resource restriction and market changes, Q foreign company construct a business model to start the business in a highly competitive industry and apply pivoting to gain margin continuously. In order to know how Q foreign company manager constructs the business model and pivot it, this study adopts the theoretical lens of institutional work by go out and look the practice of manager in the field underlying naturalistic inquiry to collect data to explore how institutional work of manager cause business model construction and pivoting. The finding of research on the motivation for the business model construction comes from self-awareness and reflection of manager, moreover, business modeling includes obtaining external and internal resources to break organizational institution through the actors' implementation of institutional work and combine with manager's diversified industry experience to convince customers for accepting a new role in the market and sales institution to present. On the other hand, the business model pivot successfully by institutional works such as sign, related, and materials to intensify or restructure organizational institution in the daily operations.

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