台灣美妝市場未來前景看好，化妝品代工廠對於整個美妝產業扮演著重要角色，隨著市場變化更加速、化妝品法規修法的完善，代工廠投入門檻越來越高、競爭越激烈下，台灣中小型保養品代工企業如何做出相對應的經營策略以維繫競爭優勢。
本研究透過個案探討化妝品中小型代工廠現階段經營策略，分析如何獲得競爭優勢，以A公司為實務案例，透過個案分析，除了化粧品工廠設備軟硬體的投資外，生產流程嚴謹控管、營運流程的創造，能使企業維繫市場競爭力，取得客戶的信賴，持續優化產品品質與引領化粧品代工行業朝高標準化邁進，並成為產業正向循環，提升化妝品代工廠價值。

The future prospects of Taiwan’s beauty market are promising, and skin care products foundries play an important role in the entire beauty industry. With the acceleration of market changes, the improvement of cosmetics regulations, the higher the threshold for OEM investment, and the fiercer competition, how can Taiwan's small and medium-sized skin care product OEMs make corresponding business strategies to maintain their competitive advantage.

This study explores the current operating strategies of small and medium-sized cosmetics OEM factories through case studies, analyzes how to gain a competitive advantage, and takes A company as a practical case. Through case analysis, in addition to the investment in the hardware and software of the cosmetics factory equipment, the production process is strictly controlled and operated. The creation of processes can enable companies to maintain market competitiveness, gain the trust of customers, continue to improve product quality and lead the skin care product foundry industry towards high standardization, and become a positive cycle to enhance value.

中文文獻
呂淑真(2015)化妝品代工業導入ERP成效之探討以LS公司為例之研究，國立中山大學管理學院高階經營碩士論文。
林煌堯(2018)台灣中小型彩妝代工業轉型初探以恆亞企業為例之研究，國立師範大學國際時尚高階管理碩士論文。
王志青(2018)台北港貨櫃碼頭營運的艱難之路之研究，國立師範大學管理學院高階經理人企業管理碩士論文。
保養品代工廠家數，https://www.moea.gov.tw，經濟部統計處。
化妝品GMP認證工廠名單，https://www.fda.gov.tw/TC，衛生福利部食品藥物管理署