In the survival battle of small and medium enterprises, maintaining the enterprise’s survival by reducing costs by utilizing digital transformation is a strategy that enterprises often use. What is the implementation path of this strategy? This study uses in-depth interviews with individual cases as the primary research method. The results of this study found that
Companies A and B aim to recreate the “second curve” of growth when the product life cycle matures. Moreover, it will lead employees to participate and promote the consensus of the enterprise on the transformation atmosphere. Furthermore, horizontal communication is conducive to information flow and accuracy and strengthens efficiency and internal organizational management. Furthermore, increase the mastery of external information to reduce transaction costs. It does not influence the role of governments and partners in driving the digital transformation trend. Company A’s talent strategy will adopt on-the-job employee training. Company B takes interns as the central axis of training. The last two companies also differ in performance, with the performance of startup A having a relative revenue contribution to the financial performance. The performance of the second-generation successor, Company B, is reflected in the non-financial performance of improved customer satisfaction.