為了提升管理者的經營理念與品牌價值，如何使企業能永續經營成為實務界的顯學。固然有許多企業經營有良好的成效，但品牌的生命週期卻隨著網路資訊化以及市場變遷之速度變得越來越短暫。在全球化的競爭下，面對紅海般的品牌，企業要如何永遠保持卓越、長青，成為管理者重要的經營課題。雖然已有許多研究從不同構面提出建議，但是幾乎偏重在單一或特定的層面、範圍之構面與角度提出相當的理論與建議，且較少有學者從不同構面提出相關研究及寶貴見解，缺少企業實際面臨經營、管理上的挑戰，以及理論與實務上系統性的整合。因此，本研究針對不同品牌發展歷程之實際作法與策略運用，找出品牌發展過程中影響品牌揮霍的可能因素相互連結，再透過企業經理人與產學所提供的相關案例，進行深度訪談法，最後進行整理歸納，探索相關涵蓋的範圍、步驟以及相關要素，彙整出各階段應實施的重點規範與策略。而從企業管理者的角度與層次，探索經理人做決策時的前因，以及過程中所涵蓋的構面、步驟與相關關鍵要素？透過過去文獻的了解及深度訪談不同產業的品牌擁有者、經理人和品牌相關的專家，本研究建構出之策略模型，其內容包含： Fraud (詐欺) 、Waste (浪費) 、Abuse (濫用) ，3大構面以及12項關鍵要素。本研究之策略模型將有助於品牌管理者在做決策時，瞭解其不同潛在動機、前因以及行為之正確思維，提高有效的管理模式之參考，以期填補學術理論與實務上相關知識的不足，並且有助於產學間的實務運用，提高企業永續經營。

Although businesses are investing a tremendous amount of resources in management, but the effects are limit. Solutions and strategies are urgently required to enhance the manager's business philosophy, brand value and life cycle, to help the enterprises to achieve sustainable development. Therefore, how to keep excellence for an enterprise has become an important issue.
Despite various suggestions offered by related studies in the past from different perspectives, systematic integration from a practical stand point remains lacking. Therefore, this study is designed to explore the dimensions that company and decision maker strategies should cover in order to allow managers from a practical approach and identify the key elements a step to be taken.
Through reviews of relevant literature and qualitative analysis of in-depth interviews with experts and representatives of leading brand names, company agents , the author has constructed a “Conceptual Framework” of strategic model, which comprises components including “Fraud”, “Waste”, “ Abuse”, in addition to 12 key factors that will assist businesses to foster the right concepts to increasing the sustainable development while formulating a suitable blueprint for their own company strategies to achieve optimal results.

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