多角化是公司增加不同於核心產業之新事業的過程,經營模式的重點在於尋找公司進入新產業所需要的獨特能力。企業要執行多角化,必須要先了解本身外部情勢與內部條件,以期降低多角化帶來的風險。佳世達科技公司在併購西門子失敗後,積極尋求內部轉型,以專業代工廠為目標並將產品進行相關多角化發展。在相關多角化的過程中,捨棄數位相機與液晶電視,保留液晶螢幕、投影機、印表機與掃描器與車用電子等,另外新增高階LED燈具、醫療電子與電子書等新產品,讓佳世達科技公司本業於2008第四季開始獲利。本研究利用個案研究法,針對佳世達自2007年9月至2009年9月,進行多角化個案觀察,發現相關多角化發展與績效具有正向關係。 Diversification is a course for firms to increase new business which is different from core business, the focal point of operation mode is to find distinctive competencies that new business needs. In order to execute diversification, firms must realize its external situation and internal terms, to prevent the risk from diversification. After Siemens mergence was failed, Qisda seeks the internal transformation actively, and targets professional OEM/ODM supplier as goal, and proceed new products diversification. In the course of related diversification, Qisda gave up digital camera and LCD TV, keeps LCD monitor, Projector, Printer/Scanner and Car electronics, and also increases new products such as high level LED lighting, Medical electronics and eBook, this makes Qisda’s core business consolidated profit has been profitable in 2008 Q4. The research use case study method to review Qisda’s diversification during September 2007 to September 2009, the finding concur related diversification and profit are positively correlated.