個案公司原只從事協助大型工廠客戶進行節能管理作業，但公司董事長擬拓展業務至性質迥異的商辦大樓客戶。在舊有的思維及模式下，第一階段的內部報酬率評估雖為不可行，但因董事長的不放棄，團隊重新思維並應用價值工程於節電工程－硬體－的改變，從而得以拓增客源，增加營收與獲利。然而因軟體－顧客服務未隨之改變，再度出現令人意想不到的挑戰。團隊改弦易轍應用服務藍圖，再次將不可能變為可能。透過兩階段－硬體與軟體（服務）－的演進，不僅讓公司從既有的工廠節能跨足到商辦大樓，也因此開展出嶄新的節能服務商業模式。

The case company originally only engaged in energy-saving management for large factory clients, but the company's chairman proposed expanding the business to commercial office building clients with different characteristics. Under the existing mindset and business model, the internal rate of return for the first stage was evaluated and determined to be unfeasible. However, because the chairman refused to give up, the team reevaluated its options and applied value engineering to the “hardware” component (i.e., energy-efficient system). As a result, the case company expanded its customer base and increased its revenue and profits. Nevertheless, the “software” component (i.e., customer service) was not improved so that the company encountered new unanticipated challenges. Accordingly, the team transferred to made use of the tool of service blueprint and finally make impossible to be possible again. Through two stages of hardware and software improvements, the case company was able to expand its customer base from factories to include commercial buildings, paving the way for the construction of a brand-new energy-saving business model.