隨著資源、資金與勞力的流動，面對此波全球化的產業結構重整，曾創造台灣經濟奇蹟的製造業於是開始省思、探索新的價值與競爭能量；而由市場內容的更迭，似乎也昭告高感性的新消費時代來臨。傳統製造業如何從代工製造之思考模式轉換爲以風格、創意爲主體的「美學經濟」，在當代的台灣正逐漸在企業內部發酵；透過美感營造無可取代的情感價值，漸次向創新加值與服務品牌的兩端轉型，拉出幸福的微笑曲線，以求在這場經濟轉型中脫穎而出。援此，本研究擬以國內美學營造爲主體的觀光工廠爲範型—「白木屋品牌文化館」與「雅聞魅力博覽館」作爲個案分析之對象，探討其如何突破傳統產業的獲利邏輯，結合產業知識、高質美感與深度體驗的創新事業模式，建構參觀與商業並重的經營模式，並藉由分析企業採取的策略與行銷手法，瞭解如何運用不同的「創新事業模式」與「美學營造」，以觸動消費者的內在心靈，誘發更高的附加價值。

Along with the fluid resource, capital and labor, the manufacturing industry that once made Taiwan economic miracle is thriving to explore the new value and competition energy while facing the industrial structure revitalization of the globalization trend; however, this may imply a new era of highly consumption owing to this changeable market. The enterprises of traditional manufacturing industry try to turning its role of original design manufacturing into the Aesthetics Economic creative style are gradually brewing over Taiwan; it can be added irreplaceable value through aesthetic sense to reach the innovation added value and service brand, and, to make happy smiling curve in order to stand out in the economic transformation market. Therefore, this study takes the domestic aesthetics of tourism factories as the examples, White Wood House Brand Culture Gallery, and Arwin Charisma Museum, to analyze how they make use of cost-benefit logic to make break through from the traditional manufacturing industry, and how the factories build up the brand new enterprise model and visit-trade equal management model by the combination of industrial knowledge, high quality aesthetic sense and depth experience; what is more, the analysis also can help us to explore the strategy and marketing technique of the enterprises, and the way of using Innovation Industrial Model and Aesthetics Reform to touch consumers' hearts, so as to reach higher added value.