在經濟發展歷程中，台灣的中小企業佔有關鍵性的重要地位。90年代時台灣的傳統製造業因為面臨生產成本不斷的提高，也隨著中國大陸、東南亞等新興國家崛起，造成大多數的工廠紛紛關閉或者遷移工廠至其他成本較低的國家或是面臨轉型的困境。當時留在台灣的許多傳統製造業為了能讓企業永續發展，陸續參與經濟部工業局所推行的「觀光工廠輔導」計畫，藉由將工廠整個重整、規畫並且加入產業觀光化的理念而紛紛轉型，到目前為止在台灣轉型成為觀光工廠的工廠已達136家。本研究選擇由傳統產業轉型為觀光工廠的「老樹根魔法木工坊」為研究個案對象，為了探討傳統產業如何將過去所面臨的危機化為轉機，並且為了符合時代潮流的變化與社會的需求所做的改變，同時在觀察「老樹根魔法木工坊」中，發現在與利害關係人(行動者)之互動發展，可從價值主張、價值共創觀點深入探討。因此，本研究問題設定為：「以傳統製造產業轉型成觀光工廠的個案公司，如何透過價值主張與價值共創來建構一個屬於自己的觀光工廠生態系統？」並透過質性研究中的單一個案研究法，深入探討台灣本土企業「老樹根魔法木工坊」觀光工廠生態系統之生成過程。

根據對「老樹根魔法木工坊」的分析結果發現，若要成功發展出觀光工廠生態系統，首先要先建立明確的價值主張，接著再以價值共創的觀點思考，應進行哪些資源、服務整合，讓所有行動者皆能從中獲得利益；最後才能逐漸擴大系統，吸引更多的行動者加入，進行更多元化、更密集的價值共創活動，進而提升服務生態系統的總價值。

Over the past few decades the traditional manufacturing industry in Taiwan, due to the growing cost, moves to China, Vietnam, Cambodia, or other low-cost countries, even comes to closed the factory. This brings a significant impact to the factories in Taiwan. Therefore, many manufacturers come to join the “Tourism Factory ” project proposed by the Ministry of Economic Affairs (R.O.C.). The project redistributes and combines the concept of industrial tourism and until now, one hundred thirty-six licensed factories participate in the project. This present paper aims to discuss the “Mutou Wood Magic Carpentry Workshop,” explore how the traditional industry weather through the economic crisis and how to propose an attractive value proposition between factory and stakeholders to further shape a service ecosystem accordingly by applying the single case study method of qualitative research.

Value co-creation is described as a resource integration process involving actors that are linked within a service ecosystem. This process occurs when value propositions attract actors to share their resources during collaborative activities and interactions. And the purpose of this research is to understand value co-creation in the tourism factory service ecosystem from a factory perspective, revealing how the value co-creation practices use resource.

According to research results, these value propositions are embedded and interdependent in the process of value co-creation. This study provides an understanding of value co-creation in the service ecosystem. It also clarifies how key players(actors) in the ecosystem should manage their value propositions to promote resource integration for each actor, fostering resource density and the well-being of the ecosystem.

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