過去分析型的個案，多以平鋪直敘的方式來呈現企業問題、分析的過程與解決方案，使沒有管理經驗的學生無法體會管理理論應用在實務上的意義，而有實務經驗的學生則無法理解教科書上的理論內涵，在理論和實務無法結合的情況下，個案教學往往變的事倍功半。
從2005年開始，哈佛大學商學院積極在亞洲推動個案教學，哈佛個案和傳統的個案撰寫不同的是，哈佛個案可幫助學生透過個案的故事內容學習到管理的內涵與理論在實務中被應用的情境，學生也可藉由課前的閱讀、分組與課堂討論，體驗到管理決策的制定與分析過程。
本個案為創業家決策的實例，個案描述現今晨煇工程總經理楊之葦先生，憑著自己的努力與熟悉冷凍空調領域的背景，讓他創立晨煇工程，專門承包各個產業對於冷凍空調的需求，只是，隨著景氣的轉變，晨煇的營運方針也跟著轉移，雖然必須學習新的東西，但靠著持續努力，讓晨煇逐漸步入正軌。
就在一切看起來都很平順的狀況下，楊總經理卻發生中風、心臟出問題的狀況，讓他逐漸產生淡出的準備，只是，接班人卻面臨資金不足、能力與穩定度不夠，又需要楊總經理持續提供協助。加上，心裡也對自己退休決定質疑的前提下，楊總經理到底該做怎樣的抉擇？
本論文包含個案內容和教師手冊兩部分，透過本論文可讓讀者了解創業家精神、經營模式、接班人與策略管理等概念。

Case studies in the past have analyzed business difficulties and solutions in a rather straightforward manner. Students without practical management experience are unable to fully realize the application of management theories in actual practice. On the other hand, students with practical experience cannot understand the connotation displayed by textbooks. Unable to integrate theory and practical experience often leads to half of the result with twice the effort in case studies analysis.
Starting from 2005, Harvard Business School has proactively promoted case study analysis in Asia. Harvard case study differs from traditional case study in that the former can help students understand the uses of management theories in practical practice via the contents presented by the case study. Students are also able to experience the process of management analysis and decisions through pre-class reading, group and class discussions.
This case study presents an actual example of decision making by an entrepreneur. The managing director of CHEN-HWE ENGINEERING CO .LTD, Mr. Yang has established this company by his own effort and background knowledge in the industry. CHEN-HWE mainly undertakes contracted projects, such as customized requirements of refrigeration and air conditioning for different industries. However, due to fast changing environments, the operating principle has to diversify at the same time, learning new skills and continuous efforts allows CHEN-HWE to move on the right track.
Just as everything was moving smoothly, Mr. Yang was faced with various health problems including apoplexy and heart problems, where he prepared to fade out from the operation. However, the successor lacked of capital fund, ability and stability, therefore needed continuous support from Mr. Yang. Mr. Yang was already doubtful of his decision of early retirement, how should he make his final decision?
The thesis is divided into two parts: full content of the case study and teacher’s handbook. By understanding the concepts of entrepreneurship, operation models, successors and strategic management, etc… the readers will be ready to cope with similar situations in the future.

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