Allen於2011年在新北市板橋區的新板特區附近創立「Supervision光學眼鏡」，以其在視光、品質、資訊與管理之經驗與專長，希望集結我國在視光領域的菁英，共同建立我國良好的視光驗配環境，以「專業、品質、時尚」為公司經營目標。堅持進用視光醫學相關科系畢業之專業人才，導入ISO品質管理制度，將驗光、配鏡、服務等制度予以標準化，建立程序和表單以確保產品與服務品質，希望能夠帶給客戶高品質的服務體驗。

在創業辛苦經營一年之後，Supervision在人才與品質的堅持下，逐漸累積愈來愈多的忠誠客戶，但卻面臨了創業資金用罄的困境。在面臨經營的重大決策時，究竟應考慮哪些要素？是否要繼續堅持夢想向銀行「借貸經營」？還是應及時「認賠殺出」以免難以收拾？成為 Allen 必須面對的難題。創業時究竟應考慮那些構面？本教學個案論文包含個案本文與教學指引兩部分，以場景重播的方式詳細描述企業經營模式，其經驗可供新創企業參考借鏡。

In the year of 2011, Allen founded the Supervision Optical Shop in New Banchiao station specially zoned area which are located in Taiwan , New Taipei City, Banchiao. Allen’s specialty is in optometry, quality control, information technology and management. He wants to build a professional team in the field of optometry based on his experience and expertise. There are three main business objectives to form the Supervision Optical Shop: professional, quality and fashion. Therefore, Allen insists his employs must profession in Optometry. Import ISO 9000 quality management system to establish the process of optometry, ophthalmic dispensing and customer service to ensure the product and service quality. Allen wants to bring high -quality service experience to every customer.

After a year of hard business venture, Supervision Optical Shop persist professionals and quality and gradually accumulate more and more loyal customers. However, Allen is also facing the dilemma of the shortage of venture capital. What kinds of factors should be considered in this major business crisis? Should Allen continue to uphold the dream to loans more money from the banks? Otherwise, should Allen promptly stop operation in order to avoid the financial collapse? Which factor should be considered when established a business? This thesis includes case content and teacher’s manuals, This case study describe detail business model by scene replayed, and hope to provide the reference to other entrepreneurs.

英文參考書目
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