個案描述2010年Ceostyle 服飾公司創辦人Honor與合夥人(共計四人，股權平均分配)，以自身十數年的業務經驗以及對商務客戶服飾需求的敏感度，切入台灣原本逐漸沒落的手工訂製服飾市場；在公司草創階段，主要產品為量身訂製男性襯衫與西服，以價格破壞與創新的業務經銷模式，主動出擊，至客戶工作場所進行量身相關的服務，滿足準客戶群對於訂製服飾需交通往返時間的不經濟以及不易與裁縫師傅溝通的服務缺口；公司因其快速的市場開發與業務反應速度，開發了多元化的訂製服飾市場。
但在公司業務快速擴張與跨足經營女性專業服飾的第四年，公司獲利反而由盈轉虧，連續虧損了四年之後，在2018年12月初的會議上，同為公司共同創辦人的總經理Tain提出公司最後的華麗轉身計畫，擬將其關係企業-手機包膜公司分布在全國各縣市的行動包膜師訓練成招商的業務員，計畫向全國的個體戶精品服飾店老闆，招攬其成為Ceostyle 服飾公司的經銷商。
執行計畫落在了Honor 的身上，他應該如何評估計畫是否可行?他原本想跨足的運動休閒服飾與電子商務是否還是要持續進行?!
根據2017年度中小企業白皮書發布資料顯示，2016年臺灣中小企業家數為143.7萬家，占全體企業97.7%，中小企業就業人數達890萬人，占全國就業人數78.44%，因此一個國家經濟力的成長或衰退，就業率的走高或走低，中小企業的活力是一個重要的關鍵。透過本案例討論，可了解台灣中小企業在草創一個新公司時，會面臨的諸多挑戰與環境考驗，如何運用其規模小、客製化以及靈活彈性的企業優勢存活，進而往永續經營的方向努力。
本論文包含個案本文和教學手冊兩部分，透過本論文可讓學生瞭解，新創一個公司除了有好的構想，在實務面可利用商業模式與創業企劃來評估是否具備開創新事業的能力，一步一步將資源與能量匯集，築夢踏實；經由分析個案中的情境，提供全方位的思考角度與相關可討論的理論與議題，旁徵博引、觸類旁通，日後在企業碰到類似的問題或新創公司時，可更有效率的解決問題，增加執行成功的機會。
關鍵字：服飾、股權結構、商業模式、敏捷性、量身訂製、創業企劃書

Ceostyle, a tailor-made apparel company, was established by Honor in 2010 to join the declining clothing industry with four people of average shareholding and ten years of experience and sensitivity of business people in apparel needs. The main products of Ceostyle are initially tailor-made shirts and suits for men. As the prices become competitive and business models become innovative, the company took the initiative to go to the customers’ workplace for tailor-made services to meet the clients’ needs, such as efficient transportation time and the ease of communication with tailors. Hence, the company has successfully developed a diversified custom clothing market as a reaction to the rapid changing market.
However, in the fourth year of the rapid expansion of the company’s business and the professional operation of women’s professional apparel, the company’s profits experienced a decline. General Manager Tain and the co-founders of the company proposed the company’s last brilliant turnaround plan at a meeting early December 2018. Employees of the company’s related enterprise, which is a smartphone screen protector company, are being trained across the country to become the sales clerk of the investment. Furthermore, owners of boutique clothing across the country are being recruited to become a distributor of Ceostyle.
The aforementioned plan by the founders of Ceostyle was assigned to be executed by Honor. Several questions arose with regards to this plan as follows. How should Honor evaluate whether the plan is feasible? Should he proceed with the original plan of joining the sportswear industry and e-commerce?
The 2017 SME White Paper release indicates that the number of SMEs in Taiwan in 2016 was 1.437 million, which accounted for 97.7% of all enterprises. In addition, the number of SMEs employed was 8.9 million, accounting for 78.44% of the national employment. Therefore, the vitality of SMEs is an important key because the growth or decline of economic strength of a country and its employment rate is dependent on SMEs. Through this case study, many challenges and crucial environment that SMEs in Taiwan will face upon creating a new company will be understood. Furthermore, this case study will help readers understand the use of the advantages of small, customized, and flexible enterprises to survive and create a sustainable company.
This thesis is divided into two parts, that is, the case study and the instruction manual. This thesis can make students understand that in addition to a good idea, a new company can refer to business models and entrepreneurial plans to assess whether the idea can be molded into a new business through the gradual integration of resources and energy. Comprehensive thinking angles and related theories and topics that can be discussed will be provided through the analysis of the situation in the case study. These theories and topics can aid in solving issues efficiently and increase the chances of successful execution in the future when challenges in creating new companies arise.
Keywords: apparel, shareholding structure, business model, agility, tailor-made, entrepreneurship plan.

中文參考文獻
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網站資料
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唐躍軍(2018.5.20)，創伙伴-馬雲是怎麼設計股權結構的？https://mp.weixin.qq.com/s/PMpEgfJh19DXUhLaUOr2Vg
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經濟部中小企業處 中小企業認定標準https://law.moea.gov.tw/LawContent.aspx?id=FL011859
嘉裕西服https://www.carnival.com.tw/cn.html
豪博登http://www.gentlehandleman.com.tw/about.html