台灣在邁向工業化時期的產業成就，一直被譽為經濟奇蹟；其中，許多製造業者扮演了舉足輕重的角色。然而，隨著近年來的金融風暴以及長期的經濟不景氣，我國製造業面臨的市場環境日趨艱難；當人力成本、土地廠房支出日益高漲時，企業原先的生產銷售網絡遭到破壞，迫使著許多企業面臨到轉型的問題， 另一方面，隨著日本、韓國以及中國大陸等鄰近國家，藉由強勢的品牌或是低廉的成本，逐漸侵蝕台灣過去作為全球製造業中心的龐大市場，使得全球投資者的重心因此而轉移。此一情況，更讓長期仰賴資通訊與消費性電子產品的製造代工作為經濟命脈的台灣，受到前所未有的衝擊。 對於傳統製造業者來說，如何在這樣艱難的環境中，繼續維持長期的獲利能力，是相當嚴峻的考驗。因此，為了改善經營效率進而提升獲利能力，業者勢必得從企業內部進行組織重整與轉型，藉以創造企業未來永續發展的機會。 因此，本研究經由觀察個案公司推動企業轉型的實務經驗為出發點，提出建立『當責式管理』制度以及企業『執行力』的強化，作為台灣當前製造業轉型成長的重要元素。本研究內容將聚焦在以下三個問題，並以個案研究的方式，分析與歸納台灣製造業者在面臨企業轉型過程中的成功關鍵： 1.個案公司的轉型策略為何？ 2.如何落實當責管理的觀念於組織各層級之中？ 3.提昇企業執行力的關鍵為何？ / It was an economic miracle for Taiwan when it became an industrialized country. At that time, manufacturing industry played a very important role in the economic growth of Taiwan. However, financial crisis and depression at recent years make industrial much more hard. When cost of employment and factory keep rising, original networks of production and sale have been destroyed, and many enterprise facing the challenge of transformation. On the other hand, Japan, Korea and China start using their brand or lower cost to erode former market of Taiwan, and global investments also keep moving to these countries. As the main producers of ICT products and consumer electronics in the world, Taiwanese manufacturing enterprises face the serious strike. For traditional manufacturing enterprises, it's really severe to hold on the profitability in the pass. In order to improve the operation and profitability, Taiwanese manufacturing enterprises have no choice but to carry out enterprise transformation and corporation reorganization. Because of these situations, this paper will start from experience of enterprise transformation in case company. It will focus on how to build a management regime of “accountability”, and strengthening of enterprise’s “execution”. These two points above-mentioned are the essential factor for successful transformation of manufacturing enterprises in case company. Therefore, this paper will try to induce and verify the key factor of successful transformation for manufacturing enterprises through answering the three questions below: 1. What is the favorable strategy of enterprise transformation for case companies? 2. How to practice management regime of accountability in all levels of organization? 3. What are the key factors for enterprises to strengthen its execution?