在企業併購活動中，如何有效進行知識移轉常是企業努力的焦點所在；然而，過往文獻針對企業併購後之設計知識移轉的探討迄今仍較缺乏。在收購德國西門子手機事業後，到底明基從西門子轉移何種設計知識內涵更是為外人所好奇。基此，透過個案研究，本研究的主旨在探討併購西門子手機事業後明基設計知識的移轉。從明基西門子個案中，研究首先發現促使設計知識成功移轉的主要因素有三：1) 設計知識內容須定義清楚，2) 獲得公司高階主管大力支持及3) 符合現行設計專案執行需求；其次，造成設計知識不成功移轉的因素包括有：1) 移轉過程設計資源耗費較大，2) 移轉雙方之企業文化落差大及3) 移轉目標與流程模糊不清。然後，設計知識未移轉的主因有二：1) 原先移轉需求已消失及2) 移轉知識內容已存在。最後，本研究冀望研究成果發現能提供給未來國內外相關產業在併購時設計部門進行設計知識移轉的重要參考依據。

Although how to effectively execute knowledge transfer is regarded as a crucial issue for most enterprises’ Merger & Acquisition (M&A), the discussion on design knowledge transfer after M&A is rare. Therefore, it is illuminating to explore how design knowledge could be effectively transferred from one enterprise to another after M&A. The main purpose of this study is to explore how BenQ transfers the design knowledge from Siemens’s mobile business unit. In the BenQ-Siemens case, the three main factors of successful design knowledge transfers found are: 1) clear definitions on the contents of design knowledge, 2) full supports from top management, and 3) fulfillment on the needs of the current design project execution. Moreover, three main factors of unsuccessful design knowledge transfers are identified: 1) huge consumption of design resources, 2) gap of corporate culture difference existed between both enterprises, and 3) ambiguity of transfer objectives and processes. Finally, two reasons explaining that design knowledge can not be transferred are also found: 1) elimination on the original needs for the transfer, and 2) existence for the content of the transfer. It is highly anticipated that, through the BenQ-Siemens case, the results of this study can serve as a valuable reference and provides some experience of the design knowledge transfer for other enterprises.

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