本個案描述一家在能源產業提供“海上重型運輸服務”的公司, 個案主角帶領下之營運模式, 贏得高價值回報, 因而挑戰此獨佔市場產業龍頭的「定價主導」地位, 慘遭惡意收購。重新成立個案公司(ACR Energy Service Co., Ltd), 仍致力於以「客戶導向」, 再一次地將營運模式戰略成功的要素拼圖, 循序漸進地以內部核心競爭力為基礎, 活化並提升外部競爭資源的價值, 內外資源的整合呈現的衝突及化解, 讓公司再次成為有價值前景的公司, 浮現買家之收購邀約, 從而讓個案主角及核心幹部對企業經營價值之選擇 - 是應永續經營或見好就收, 進行思辨。
本論文以哈佛式個案撰寫, 內容包括個案本文和教師教學指引手冊兩部分,透過教師引導, 依個案實例之發展, 帶領學員探討: 以經營者觀點, 公司是否可商品化? 價值企業的核心競爭力為何？ 如何辨識並轉化競爭為資源? 資源整合產生衝突之解決之道？ 價值企業的經營哲學？ 期望本個案論文可提供給企業高階管理者之經營參考。

This Case mainly interprets the Company that provides “marine heavy transportation services” in the energy industry. The business model led by the key man of the Company to win the enormous rewards from the Clients for the provided service. Unfortunately, the Company was acquired by its market leading competitor, in an unsolicited, hostile takeover for the reason of “the Domination of the Pricing Power” has been challenged. A new Company (ACR Energy Service Co., Ltd.) has been found by the core members, and determines itself to continue serving the same business model – “Customer Oriented”. The key elements of the success in its business model have being built and integrated gradually - by reviewing the internal core competitiveness as the foundation; identifying and value-adding the external competitive as the useful resource; resolving the organization conflict as a result of “the integration of internal and external resources”; and building the Company, once again, to be a valuable Company. The “invitation of acquisition” is put on the table by the potential buyers. Finally, it will lead the Team to the debate of “the Corporate Philosophy and Corporate Value” - “Built to Last” or “Built to Sell” ?
This thesis is presented in the HBS case method. The content includes two parts: the Article and the “Teaching Note”. The case study is under the guidance of the teacher, the students are led to discuss: if the Company itself is able to be commercialized? What is the core competitiveness of a valuable company? How to identify and value-add the competitor’s resource into the useful strength? How to resolve the organizational conflicts? What is the corporate philosophy of a valuable enterprise? It is expected that this case study would provide the insights for senior management level to take a note.

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網路資源
1. Built to Last – How to Build a Company That Will Last For Centuries Pt1
https://blog.alexdevero.com/built-to-last-company-pt1/
2. Harvard Business Review: Launching a World-Class Joint Venture
https://hbr.org/2004/02/launching-a-world-class-joint-venture
3. MBA智庫百科: 企業哲學
https://wiki.mbalib.com/zh-tw/企業哲學
4. MBA智庫百科: 企業價值觀
https://wiki.mbalib.com/zh-tw/企業價值觀
5. MBA智庫百科: 資源基礎理論
https://wiki.mbalib.com/zh-tw/資源基礎理論
6. MBA智庫百科: 經營理念
https://wiki.mbalib.com/zh-tw/經營理念
7. van Hoorn, Frank (2017), “Heavy-Lift Ships – Weathering The Storm”
http://www.argonautics.com/Weathering%20the%20Storm%20by%20Frank%20van%20Hoorn%20-%20July%202017.pdf
8. Why Building a Company to Last and Building a Company to Sell Are the Same Thing
https://www.inc.com/magazine/201805/norm-brodsky/no-shortcuts-management.html
9. 永續發展概念
http://w3.sce.pccu.edu.tw/land/lectxt1.htm#top
10. 賣掉公司的最佳時機
https://www.inside.com.tw/article/2161-when-to-sell-your-company
11. 賣掉公司就能快速致富
http://mrjamie.cc/2013/12/17/sell-your-startup/