本研究主要目的是為探討台灣服飾產業，曾經在 60.70年代為台灣外銷出口創下佳績，同時也帶動上游紡織布業的發展，和設計新穎圖案的專業研發，以及印染業的技術突破，更甚至影響下游產生另一批輔料業者，大小廠家不下數萬家。 所謂輔料也就是成衣副料/零配件，但是隨著 80年代台灣經濟成長，薪資上漲，幣值的升值等因素，這些勞力密集的產業遂被中國大陸與東南亞、中亞、中南美、非洲等開發中國家逐漸取代，競爭力盡失。曾幾何時這些為台灣出口創匯立過汗馬功勞的尖兵們，如今多流落異地他鄉各自求生存。 台灣服裝輔料產業整個幾近空洞化，這個產業鏈可以從台北市的迪化街布市及永樂市場布匹批發市場現今的景氣窺知一二。從鼎盛時期到如今零星錯落，盛景不再令人唏噓。 本人身為服裝輔料行業其中一份子，深感此行業沒落。因此就以本公司PK實業為個案，營運三十多年來的心得想法，經歷過營運重心的遷徙轉換策略，尚得以殘存至今，同時經兩年來EMBA 課程的薰陶洗禮，遂有把數年來公司運作經驗與理論結合的念頭，從學術觀點探討下一步該有的經營策略與轉型升級。 / The main purpose of this study is to investigate Taiwan's fashion industry, once in the export of Taiwan's exports of 60.70 era a success, but also led the development of upstream textile fabrics industry, and design new patterns of professional development, and printing and dyeing industry, technological breakthroughs, more and even affect Downstream industry produces another batch of materials, size, no less than tens of thousands of manufacturers. The so－called clothing accessories that is material/spare parts, but with economic growth in Taiwan 80 era, wage inflation, currency appreciation, and other factors, these labor－intensive industries was considered by the Chinese mainland and Southeast Asia. Central Asia. Central America and South America. Africa ... and other developing countries, gradually replacing, competitiveness lost. Once upon a time they set off or Taiwan's export contribution of the pioneer who is now living on their native place more than their survival. Taiwan's garment industry, the near－emptying clothing accessories expected, the industry chain from Taipei City Tihua Street and Wing Lok fabric cloth wholesale market economy obvious visible in today. From its heyday to the present sporadic scattered, not spectacular Cause for regret. I expected as a garment industry in which Deputy member of deeply personal pain. therefore PK Industries of the Company as a case, thirty years of experience working the idea, the focus of migration experienced business transformation strategy, yet to be surviving so far, EMBA program by two years while the influence of baptism, then the company has put years of operating experience combined with the theoretical idea, the next step from the academic point of view of any business strategy and restructuring and upgrading.