個案主要介紹了IMS公司的發展歷程、經營問題以及未來的發展方向。主要分為兩個章節，第一章是個案本文，包括序場、印刷產業概況、IMS公司的發展沿革歷史、IMS公司2006年成立以來所遇見的經營問題、IMS公司接下來怎麼走以及問題討論。第二章是教學指引，包括個案總覽、教學目標與適用課程、學員課程準備及問題討論、個案分析、課程討論、教學建議與時間分配以及板書歸規劃。
IMS公司在創業初期遇到了很多困難，例如產品策略不明確、股權議題等。然而，在Calvin總經理的帶領下，他們成功地從1人到50人，從印刷仲介服務業轉型到印刷製造業，讓IMS公司從虧損到盈利。但是，現在面對印刷設備購置問題時，IMS公司又遇到了財務和技術上的困難。為了解決這些問題，Calvin提出了價值共創模式與同業聯盟合資成立新公司來購置新型印刷設備的解決方案。這個方案不僅解決了IMS公司現有的財務和技術問題，還為新公司帶來更多的業務機會和市場優勢。此外，IMS公司也需要考慮到股東的意見和利益，並確保新公司的運作能夠為股東帶來足夠的收益或效益。因此，在制定明確的運營計劃和管理機制時，IMS公司需要確認並考慮股東的意見和利益。
教學指引中建議學員在課程準備及問題討論時，可以從以下幾個方面進行：首先，了解IMS公司的發展歷程、經營問題以及未來發展方向；其次，分析IMS所面臨的問題以及解決方案；最後，討論如何在實際情況中應用所學知識解決企業管理中遇到的挑戰。
個案所涉及的經營議題和理論包括股權結構對經營者的影響、財務策略、共享資源等。透過個案分析和教學指引，學員可以學習到如何應對企業經營中的挑戰，提高自己的管理能力。此外，個案中所介紹的IMS公司的發展歷程和解決方案也可以為其他企業提供參考和啟示。

This paper introduces the company development stages, management issues, and future directions of IMS. There is two chapters in this paper, which Chapter 1 includes the introduction, overview of the printing industry, the company development history, business issues faced by IMS in the recent years, the company's future directions, and problem discussion. For Chapter 2, it is the teaching guidelines, which includes an overview of the case, learning objectives and applicable courses, preparation and problem discussion for students, case analysis, course discussion, teaching suggestions and time allocation, and whiteboard layout planning.
IMS Company faced many difficulties when the company first started, such as unclear product strategy and equity issues. Under the leadership of General Manager Calvin, the company successfully transformed from a one-person company to a 50-person company and from printing service agent to a printing manufacturer, making the company profitable. However, as the company expanded, IMS encountered financial and technical issues when purchasing new printing equipment.
To solve these problems, Calvin proposed a value Co-opetition strategy and joint venture with horizontal industry alliances to establish a new company to purchase new printing equipment. This solution not only solved IMS's existing financial and technical issues and bringing more business opportunities and market advantages to the new company. In addition, IMS also needs to consider the opinions and interests of the shareholders and ensure that the operation of the new company can bring sufficient financial returns and benefits to shareholders when defining a clear operational and management plan.
The teaching guide suggests that students can prepare and discuss issues from several aspects: First, understanding IMS's company development history, management issues, and future development direction; Second, analyzing the problems faced by IMS and the solutions; And finally, discussing how to apply the learned knowledge to solve challenges in actual business management situations.
The management issues and theories involved in this paper include the impact of equity structure on the managers, financial strategy, and resource sharing. Through case analysis and teaching guidance, students can learn how to cope with challenges in corporate management and improve their management abilities. Additionally, IMS's development history and solutions presented in this paper can provide reference and inspiration for other companies.

1. 《台灣印刷產業發展之研究》，作者：蔡文榮、張金堅，出版日期：2014年
2. 競合策略https://growingthinker.com/co-opetition/ (2019)
3. 亞當．布蘭登伯格, 貝利．奈勒波夫 (2015)競合策略：商業運作的真實力量，出版社：雲夢千里文化
4. 羅勃特‧T‧清崎 (2018) 富爸爸，窮爸爸（20週年紀念版）Rich Dad, Poor Dad 出版社：高寶
5. 2016年全球印刷包裝品市場規模/引用網址: https://www.kmds.com.tw/news/0k359648771938823546
6. 台灣印刷包裝相關產業年報/https://everprinter.com/blog/1620125521266
7. 2016年全球印刷包裝品市場規模/ https://www.kmds.com.tw/news/0k359648771938823546
8. 2016年印刷工業發展現況調查報告/https://www.kmds.com.tw/news/0k359648771938823546
9. 轉型、跨領域、數位服務與創新思維 擁抱印刷包裝新時代/ https://www.kmds.com.tw/news/0k359648771938823546
10. RFID《Transponder之線圈與讀訊機之天線耦合》/https://www.ctimes.com.tw/DispArt/tw/RFID/04082614528R.shtml
11. RFID標籤貼紙/http://www.santa-sp.com.tw/Product_Detail.aspx?ClassID=1f8d0043-26dd-4697-ad08-2cac22d24168&ID=f2e0b96b-8160-48f5-a742-9ba1e75c397b
12. MBA智庫百科網站(http://wiki.mbalib.com)
13. 維基百科網站(https://zh.wikipedia.org)
14. 台灣印刷包裝產業現況及趨勢 (2006-2019年)/https://www.kmds.com.tw/news/0k360629566544602901
15. 財務槓桿/https://www.masterhsiao.com.tw/Smart/SC280/
https://www.jendow.com.tw/wiki/%E8%B2%A1%E5%8B%99%E6%A7%93%E6%A1%BF
16. 價值共創策略思維/http://teamwork0035.blogspot.com/2017/05/blog-post_31.html
17. 價值共創之轉輪：共創價值五步驟/https://teamwork0035.blogspot.com/2017/05/blog-post_31.html?view=magazine
18. 競合策略的8個關鍵/https://growingthinker.com/co-opetition/