本個案為商業模式轉型的實例，個案描述現任宏碁董事長兼總經理王振堂先生，在2011年3月面對宏碁舊有商業模式造成的大幅度虧損，但總公司卻在事情爆發前，不知道虧損的原因與程度。就在王董事長親上火線，才得知原先獲利來源之一的歐洲市場，竟然成為宏碁大幅度虧損的主要原因，一直以來的管理策略，引以為傲的零庫存神話，竟然演變成只是將庫存積壓在經銷商銷處，當市場轉變成不景氣時，庫存積壓的問題就引爆開來。
除此之外，由於宏碁是上市公司，王董事長需在最短的時間內，找到最佳的解決方案，避免造成公司營運與更大的恐慌，雖然眼前決定將公司的經營方向轉回筆記型電腦，但此決策卻不知道是否符合顧客的期望？能否讓宏碁重新奪回全球電腦銷售量前三大的地位？
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企業進行經營管理、與商業模式擬定時的參考，爾後，針對變革管理與科技創新進行闡述，讓同學在日後碰到相同狀況時，能知道應對的方式。

This case study, which is an actual case about the transformation of business models, describes that the current chairman and managing director of Acer Mr. JT Wang, in the face of Acer's business model which caused a substantial loss in March 2011. Corporation before the outbreak of the things, did not know the causes and extent of loss. Mr. Wang, understood the original source of profit, one of the European market, has now become a substantial loss of Acer, the main reason, the management strategy has been proud of zero inventory myth, even the evolution of into just overstock sales at the dealer inventory backlog detonated off the market into a downturn.
In addition, Acer is the listed company, Mr. Wang required to find the best solution in the shortest possible time, and avoided the company's operations and greater panic, although the front of the decision that reversed the direction of the company's operating notes PC, but this decision do not know whether to meet customer expectations? Can Acer to regain the status of the top three in the global PC sales?
This paper includes the case study and teaching guidelines. The readers can understand the operation and management of reference prepared by the business model, and later described for the management of change and technological innovation, so that students encounter the same situation in the future can know the way to deal with.

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