My friend will apply for an American tourist visa at the end of next month. Can she go to a factory or company to apply for a work card after she goes?

No, you can't work on the B 1/B2 tourist visa. Unless it's black work

A factory or company that handles work cards? You mean the H 1/ H 1B visa.

B 1/B2 It is too difficult to transfer directly to H 1/ H 1B in the United States. It costs a lot of money to hire a lawyer, and few companies are willing to help you.