工業電腦 (IPC) 是一個新興市場，並創造了與其他技術公司不同的利基市場。因此，IPC公司採用了獨特的行銷和作業策略。在此定性分析研究中，本研究結合了基礎紮根理論（GT）和案例研究方法，針對IPC公司的策略進行概述，並以撼訊科技(TUL)案例進行探討。由於這些方法的靈活性，數據收集可來自於次級資料、訪談以及現場觀察。
隨後，本研究針對台灣的幾家IPC公司進行了產品多元化、總收入和淨利潤方面的比較和分析，包括研華科技 (Advantech)、樺漢科技 (Ennoconn)、撼訊科技 (TUL)、凌華科技 (Adlink)、飛捷科技 (Flytech)、振樺電子 (Posiflex)、廣積科技 (Ibase) 以及艾訊 (Axiomtek)。
本研究發現，產品多元化程度愈高的公司往往財務績效愈好，而技術促進、財務管理能力、投資計劃亦是可以提高公司績效的關鍵因素。於撼訊科技案例的研究涉及他們的投資計劃，主要目的在於降低運營成本並提高效率。最後，本研究為IPC公司和TUL公司提供了行銷策略以及作業策略建議，以增強公司競爭力。

Industrial PC (IPC) was an emerging market and creating a niche market that was different from other technology companies. Consequently, IPC companies applied distinct marketing and operational strategies. In this qualitative analysis study, integration of basic grounded theory (GT) and the case study method was used to provide general summary on IPC companies’ strategies and a case study of TUL Corporation was investigated. Due to the flexibility of these methods, data collection was taken from secondary data, interviews, and field observation. Several IPC companies in Taiwan, included Advantech, Ennoconn, TUL, Adlink, Flytech, Posiflex, Ibase, and Axiomtek, were compared and analyzed in terms of their product diversification, total revenue, and net profit. The study found out that firms with more product diversification tend to have better financial performance. Firm’s technological advance, financial management capability, investment projection were the key factors that could enhance the performance. A case study of TUL was about their investment plan that aimed to reduce operational costs and increase efficiency. Finally, marketing and operational strategy suggestions for IPC companies and TUL Corporation to enhance firm competitiveness were provided.

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