本個案公司是位於大陸的台資廠X公司，在金融風暴過後，取得數位相機中低價位的市場商機，在不景氣中逆勢成長的訂單為X公司帶來滿載的業績，而X公司的最大客戶美國S公司更是大膽看好未來的市場，加上X公司的工廠一直呈現持續加班趕工出貨的狀況，便順勢而為的擴廠以因應預期樂觀的市場，迎接預估翻倍成長的訂單；在二廠成立使用後，實際訂單狀況未能如預期的成長外，整個數位相機的市場也呈現反轉直下，直接嚴重影響X公司的營運，在成本壓力下，一波波的人力裁減過程中，因為文化認知不同及溝通誤解的狀況之間，引發員工衝突事件；二廠也在長期產能利用率不足且訂單量逐漸下滑的情況下，重新評估工廠的營運狀況與未來發展計劃。

　　藉由個案中X公司訂單的發展過程，從擴廠評估以延伸學習麥克．波特(Michael E. Porter)的五力分析；當數位相機的產業進入衰退期時，在二廠的決策難題中，進而學習企業經歷產業生命週期時，不同產業時期之競爭策略的決策選擇；在本個案內的人物情節中，因跨國企業在管理過程所面臨的文化差異議題，藉以學習羅賓斯(Robbins)的五階段衝突理論及霍夫斯泰德(Hofstede)的五個文化維度理論，得以結合實務運用及管理理論。

In this case, Company X is a Taiwan-funded factory based in mainland China. After the financial crisis, it grasped the market opportunity of medium-to-low-priced digital cameras, and the growing orders in the stagnant market boosted Company X’s remarkable performance. Also, Company S in the United States, Company X’s biggest customer, was very optimistic about the future market. In addition, its factory has continuously worked overtime for shipment, so Company X took advantage of this opportunity to expand its plant to meet the expected potential market and respond to the expected doubling-growing of orders. However, after the establishment and use of the second factory, the actual orders failed to grow as expected and the entire digital camera market also appeared sluggish, which directly and seriously affected the operation of Company X. Under the pressure of cost, Company X had to make employee redundant; however, the different cultural cognition, poor communication as well as misunderstanding triggered the conflicts of employees. Additionally, due to the insufficient rate of capacity utilization for a long term and the declining orders, the second factory was eventually merged with the first one into one plant after the operation of factory was re-evaluated.

Through the development process of orders to the factory expansion evaluation of Company X in this case, Michael E. Porter’s Five Forces Analysis is extended for learning. When the digital camera industry becomes depressed, the decision of competitive strategies in different industry periods can be further learnt when the enterprise experiences the industrial life cycle for the difficult decisions for the second factory. In the character and context of this case, the multinational company faces the cultural differences in the process of management, through which the five stages of conflict theory by Stephen P. Robbins and five cultural dimensions theories by Hofstede can be learn, combining with practical application and management theory.

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