台灣以資通訊科技的OEM、ODM生意起家，到1987年宏碁發展AceR品牌(現acer)，方成為台灣公司發展自有品牌之濫觴，當面臨品牌與代工生意衝突時，經營團隊多半將品牌與代工業務分拆為兩家公司，如2000年宏碁二次再造時將代工的明基、緯創切割出去，成為「泛宏碁集團」，亦或是2007年明基與佳世達分家等。
明基與佳世達切割案起因於經營自有品牌手機，導致代工客戶抽單，爾後促使明基於2006年併購德國西門子手機部門，並以失敗收場；為求維持企業發展及轉型，將公司切分為負責品牌業務的明基與代工的佳世達，本個案探討負責代工的佳世達如何重拾客戶信心、爭取新訂單，並以一家OEM、ODM為核心的企業，運用關鍵技術發展精品品牌過程中，和原品牌公司明基之間的競合與互補關係；管理階層的決策對於生意發展的影響，以及單一公司發展兩個相近屬性品牌之管理議題。

The early development of Taiwan IT technology were started from OEM and ODM, it is not until the year of 1987 had Multitech (currently known as “acer”) initiated the private branding trend. Normally companies tend to separate the new private branding business and the origin OEM orders as two branches so as to keep the future development of the core business. For example, Acer became the “ABW family” as their second reform by splitting the OEM oriented BenQ and Wistron be the independent company in the year of 2000. Whereas the separation of BenQ and Qisda under the brand name of ABW family is also the case applied.
In 2006, BenQ and Qisda were separated due to the merge & acquisition failure with Siemens’ (Germany) mobile phone department. Before the failure, BenQ engaged the private brand cell phone which makes Motorola, the ODM client started to concern and finally withdraw the orders. Qisda the OEM and ODM oriented brand was then split apart from BenQ. In the follow case in discussion, we will see how Qisda regain the confidence and new orders from their clients. By utilizing the critical technology developing a new boutique franchise, will the managerial decision make any influence to the business due to the complementary relationship with BenQ and Qisda which actually share much similarities as brands.

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三、網站資料
BenQ Taiwan粉絲團：BenQ品牌九周年　長長久久的世界名牌(https://www.facebook.com/notes/benq-taiwan/benq-%E5%93%81%E7%89%8C%E4%B9%9D%E5%91%A8%E5%B9%B4-%E9%95%B7%E9%95%B7%E4%B9%85%E4%B9%85%E7%9A%84%E4%B8%96%E7%95%8C%E5%90%8D%E7%89%8C/451099187643/)
QisDesign官方網站 (http://www.qisdesign.com.tw)
江逸之 (2005)，「明碁李焜耀四兩博千斤」，遠見雜誌229期(https://www.gvm.com.tw/Boardcontent_11164.html)
江逸之 (2011)，「李文德用一千天寫下逆轉勝」，天下雜誌458期(http://www.cw.com.tw/article/article.action?id=5011837)
沈勤譽 (2005)，「CEO專訪－明基集團董事長李焜耀　西門子灌頂明基打通手機、品牌任督二脈」，電子時報(http://www.benq.com.tw/news/1120579200_52_144.html/)
佳世達官方網站暨股東會年報 (http://www.qisda.com.tw/)
明基電通官方網站 (http://www.benq.com.tw)
數位典藏與學習電子報第九卷第三期：故事力×創新力×商業力佳世達用珊瑚燈開花(http://newsletter.teldap.tw/news/NewsContent.php?nid=3449&lid=363)