1980年代正逢臺灣經濟起飛，由於經濟的快速發展及人民生活水準提高，國人對代步工具的需求增加，汽機車產業也隨之興盛。台灣車輛工業總產值於2005年達歷史最高峰；而台灣機車總銷售台數於1995年達最高峰，1996年起逐漸衰退，其中內需市場因都會區大眾運輸系統陸續建立，機車需求大幅衰退。因此機車業者多年來不斷開拓外銷市場，並赴中國大陸及東南亞投資設廠。
1994年李登輝總統提出南向政策，目的為防止過度依賴中國大陸，並考慮台灣與東南亞國家雙方利益的平衡點，鼓勵勞力密集的產業外移到東南亞，如：新加坡、泰國、印尼、馬來西亞、越南等，以達分散投資風險之目的。
國內隨著勞工意識抬頭，工資成本不斷上升，年輕一代不願從事勞力密集的工作，導致汽機車零組件產業漸無法在臺灣生存，紛紛找尋成本較低的國家外移。隨著國內龍頭機車廠商紛紛前往東南亞國家佈局，在當地投資設廠，國內機車零組件供應商亦跟隨主要客戶至海外設廠。
個案公司為汽機車零組件製造商，於1990年代中期意識到國內機車市場需求漸走下坡，如拓展外銷市場又缺乏價格競爭力，開始考慮到海外投資設廠的課題。當時配合政府提倡南向政策，對東南亞投資環境加以了解分析，適逢國內機車龍頭大廠計劃至越南擴廠，為產業聚集之中衛體系考量，需零組件供應商配合，找上合作多年之個案公司一起前往越南投資設廠。個案公司正面臨臺灣內需市場逐漸衰退，外銷市場又因勞工成本過高，產品價格缺乏競爭力，企業為尋求成本較低，市場成長潛力大，並考慮追隨主要客戶等因素，決定赴海外尋求投資機會。
個案公司考慮到海外投資的重要性，當時越南政府採開放經濟政策，歡迎國外廠商直接投資，加上人力成本低廉及市場需求潛力大等因素，於2002年決定赴越南投資。本個案研究針對企業選擇越南投資設廠之動機；採取的投資策略；對越南貿易及投資環境、台灣企業在越南經營現況、台灣及越南汽機車暨零組件產業現況予以了解；針對企業內部的優勢與劣勢、外部環境的機會與威脅予以分析；個案公司海外投資的效益及未來規劃等…。為本研究個案想深入探討的，藉由本個案分析，提供其他台灣相關產業有意赴越南投資之參考。

In the late twentieth century, industrialization had a great contribution towards the growing economy in Taiwan. The rapid development of technology raised both the living condition and public's expectation. Growth of both automobile and scooter industries was brought up along with the needs. Output of scooter manufactures in Taiwan had reached its peak in the year of 1995 and started declining after the increasing demand for automobiles and the building of public transportation. Scooter businesses, as a result, were forced launching into foreign market and moving their plants to lower-labor-cost countries such as China and the ones in Southeast Asia.
The foreign expansion; however, was not the solution to everything. In order to prevent the situation of overly depending on the market demand in China and the unbalance trading profit between countries, the President Lee Teng-Hui proposed the Taiwan's Go-South Policy in 1994. The main goal for this plan was to encourage labour-intensive industries to have their plants equally distributed among Southeast Asian countries such as Singapore, Thailand, Indonesia, Malaysia and Vietnam.
Along with the establishment of unions and laws regarding labor protections, the raising minimum wage for labor force is also causing the moving of industrial plants. Businesses manufacturing automobile and motorcycle parts were therefore threaten and had to look for labor-intensive countries to minimize the cost of production. Expectedly, this drew automobile and motorcycle suppliers' attention and they followed up with financial investment and potential customers.
The case study model is an automobile and motorcycle parts manufacturer. During the mid-1990s, the business owner realized the decreasing domestic market demand in Taiwan. The strategy of exporting would not be effective due to the lack of comparative advantages in price. After considering multiple factors, the company decided to take the government's advice about building additional plants in Vietnam. This would help reducing business' cost on labor supply and reflectively, prices of products could be cut down as well.
As the business realized the importance of foreign investment, Vietnam's government was opening up the economy for potential market need of relatively low cost labor in the late 2002. The case study analyzed the strategic plans they applied towards foreign plant building, Vietnam's domestic trade and investment and performances of Taiwan's industries in Vietnam. In addition, it gives opinions on the advantages and drawbacks of the model’s investment motivation and how foreign investment could benefit the firm in the long run.

一、中文文獻
1.宋照鎮(2008)「越南御風而上？-變動中的國家機關、市場經濟與全球化的發展關係(1945-2008)」，海峽學術出版社，自序及第二章。
2.陳碧玉(2005)，「企業大陸投資競爭策略之個案研究」，國立台灣科技大學研究所，碩士論文。
3.曹海濤、葉日崧(2008)中國大陸研究第51卷第1期民國97年3月「中國大陸企業海外直接投資之分析」PP.32-35
4.喬萬尼．蓋維蒂於《哈佛商業評論》60期-2011年8月發表的「後波特時代的策略思維─有勇有謀的領導人」。
5.越南經濟時報電子報2011.2.8報導。
6.張志文(1996) 「越南投資手冊-目前最熱門的投資環境」，富貴人生53，漢湘文化事業股份有限公司出版。
7.黃振興(2008)，「台商赴海外投資設廠之個案研究-以信統電機為例」，國立台灣科技大學研究所，碩士論文。
8.葉清泉(2007)，「電磁元件產業垂直整合之個案研究-以信統電機為例」，國立台灣科技大學研究所，碩士論文。
9.楊森旭(2008)「窗簾業海外投資策略之個案研究」，國立台灣科技大學研究所，碩士論文。
10.潘暎陽(2010)，「越南企業成長策略之研究-以FPT公司為例」，國立雲林科技大學研究所，碩士論文。
11.劉宗聖、李洋昇、彭穎華(2008)「錢進越南-越南投資實務手冊」，財信出版有限公司，第1~4章,PP.16-93.。
二、英文文獻
1.Ansoff, H.I.(1965), “Corporate Strategy”, New York, NT: John Wiley and Sons, Inc.
2.Boag, D. A., and Dastmalchian, J.(1988),Growth strategies and performance in electronics companies Industrial Marketing Management, 17(4):329-336.
3.Dunning, John H.(1993),“Multinational enterprises and the global economy”, Addison-Wesley Publishing Co.
4.Dunning, John H.(1993),“The Globalization of Business”, New York: Routledge.
5.Evans, P.& Pucik ,V.& Barsoux, J. L.(2002), “The Global Challenge : frameworks for international human resource management”, Vol.1,PP.3-41
6.Hofstede,1980a. See discussion in our Chapter 4.
7.Hymer,S.H.(1960), “The International Operation of National Firm: A study of Direct Foreign Investment”, Ph. D. Thesis, MIT: Published by MIT Press under same Title.
8.Johanson, J. and Lars-Gunnar Matsson (1987),“Internationalization in Industry System: A Network Approach”. In N. Hood and Jan-Erik Vahlne, editor, Strategies in Global Competition, London, UK: Routledge.
9.Miles, R. E. and Snow, C. C.(1978), “Organizational Strategy, Structure and Process”, New York: McGraw-Hill, p.34.
10.Peters, J.(1993), “On growth”, Management Decision, 31(6), 18-20.
11.Porter,M.E.(1979),“How Competitive Forces Shape Strategy,”Harvard Business Review, March-April, PP.137-145.
12.Porter,M.E.(1980),“Competitive Strategy: Techniques for analyzing industries and competitors”, New York: The Free Press.
13.Porter,M.E.(1985),“Competitive Strategy, ”New York: Free press.
14.Porter,M.E.& Fuller M.B.(1986), “Coalitions and Global Strategy, Competition in Global Industries”, Harvard Business School Press, Boston : Massachusetts.
15.Robinson, R. B. & Pearce, J. A.(1988),“Planned Patterns of Strategic Behavior and Their Relationship to Business-Unit Performance,”Strategic Management Journal,Vol.9,PP.43-60.
16.Robinson, R. B. & Pearce, J. A.(2005),“Strategy management: formulation, implementation, and control, 9th ed.”,Vol.1,PP.4-13.
17.See Hedlund(1986), Prahalad & Doz(1987), and Perlmutter(1969).
18.Vernon, Raymond(1966), “International investment and international trade in the product cycle, Quarterly Journal of Economics”, Vol.8, pp.190-207.

三、網站部分
1、MBA智庫百科(http://wiki.mbalib.com/zh-tw/%E4%BC%81%E4%B8%9A%E6%88%90%E9%95%BF%E7%AD%96%E7%95%A5%E6%B3%95%E5%88%99)
2、中華民國對外貿易發展協會(Taiwan External Trade Development Council, TAITRA) (http://hochiminh.taiwantrade.com.tw/news/detail.jsp?id=348&lang=zh_TW)
3、台灣區車輛工業同業公會(http://www.ttvma.org.tw/cht/industrial-survey.php)
4、全球台商服務網(http://twbusiness.nat.gov.tw/countryPage.do?country=VN)
5、經濟部投資業務處(http://www.dois.moea.gov.tw/main.asp)9
6、維基百科(http://zh.wikipedia.org/wiki/)
7、駐越南台北經濟文化辦事處經濟組(http://www.roc-taiwan.org/VN/mp.asp?mp=226)