過去分析型的個案，多以平鋪直敘的方式來呈現企業問題、分析的過程與解決方案，使沒有管理經驗的學生無法體會管理理論應用在實務上的意義，而有實務經驗的學生則無法理解教科書上的理論內涵，在理論和實務無法結合的情況下，個案教學往往變的事倍功半。
從2005年開始，哈佛大學商學院積極在亞洲推動個案教學，哈佛個案和傳統的個案撰寫不同的是，哈佛個案可幫助學生透過個案的故事內容學習到管理的內涵與理論在實務中被應用的情境，學生也可藉由課前的閱讀、分組與課堂討論，體驗到管理決策的制定與分析過程。
本個案為經營管理與決策的實例，個案描述現今欣聯建設總經理林榮三先生，在寸土寸金的台北市好不容易取得的建地，卻因為建地本身的限制，導致開發時期就出現許多問題，讓欣聯建設花費超過預期的成本，在年度營運會議上，各個主管都提出自己的看法，到底，林總經理該怎麼決定？要賣出建地還是要繼續開發？
本論文包含個案內容和教師手冊兩部分，透過本論文可讓讀者了解定位、策略、行銷模式、決策管理等概念，進而在日後碰到相同狀況時，能知道應對的方式。

Case studies in the past have analyzed business difficulties and solutions in a rather straightforward manner. Students without practical management experience are unable to fully realize the application of management theories in actual practice. On the other hand, students with practical experience cannot understand the connotation displayed by textbooks. Unable to integrate theory and practical experience often leads to half of the result with twice the effort in case studies analysis.
Starting from 2005, Harvard Business School has proactively promoted case study analysis in Asia. Harvard case study differs from traditional case study in that the former can help students understand the uses of management theories in practical practice via the contents presented by the case study. Students are also able to experience the process of management analysis and decisions through pre-class reading, group and class discussions.
This case study presents an actual example in operation management and decision making，The managing director of Shin-Lan Construction & Development Corp – Mr. Lin has finally acquired the construction land in Taipei city, where every inch of land is worth a gold. However, due to limitations of this land, various problems arise starting from development phase and the expenses was already far over the initial expected cost. At the board meeting, the management team presented their point of views, how should Mr. Lin makes this decision? Should the land be sold out or continue its development?
The thesis is divided into two parts: full content of the case study and teacher’s handbook. By understanding the concepts of positioning, strategy, marketing models, decision management, etc… the readers will be ready to cope with similar situations in the future.

一、 中文參考文獻
1. Al Ries & Jack Trout（2001）。Positioning:The Battle for Your Mind（張佩傑, Trans.）。臺北市：遠流。
2. 蕭富峰（1994），行銷實戰讀本，遠流出版公司。
3. 楊震東、羅玨瑜譯，Christopher Lovelock and Lauren Wright著，「服務行銷與管理」，台北市：雙葉書廊，2003年。
4. 曾光華（2006)。行銷管理：理論解析與實務應用。臺北縣：前程文化。
5. Perreault and McCarth原著，陳宏仁譯，行銷學。台北：台灣西書，民國九十一年。
二、 英文參考文獻
1. Porter, M. E. (1980). Competitive strategy: Techniques for analyzing industries and competitors. New York, NY: Free Press.
2. Bender P.,Brown R.,Isaac M.,and Shapiro J.," Improving Purchasing Productivity at IBM with a Normative Decision Support System",Interfaces,Vol.15,No.3,1985.
3. Kolter, P. (1997), Marketing Management : Analysis, Planning, Implementation, and Control, NJ: Prentice-Hall.