工程顧問業係提供客戶在工程專業諮詢服務工作，是以人力資源為本的知識服務業。虛擬團隊就是以不同技術專長之專業技師為主體形成之工程顧問組織，經由極小化之行政支援體系，專案任務編組整合資源，以提高組織競爭力的一種資源配置模式。經由競爭優勢觀點、資源基礎觀點及新策略典範觀點等三種不同時期主要策略論點，探討顧問業的經營狀況，檢討個案公司與對手不同的內外部活動，進而以整體性的思考，探討虛擬團隊應用於顧問產業時，形塑出來的競爭策略與優劣勢。
就策略的優勢角度觀察，個案公司存在7項價值創造活動與3項獨特性資源；具備新策略典範理論中企業模式創新、組織彈性與持續學習自我體現之特性，也具有源自於團隊文化所創造之信任合作氛圍及成員專利技術的獨特性資源基礎障礙，同時在競爭環境中建構出低成本、多元的差異價值創造活動、建立關係資源及整合智慧技能等之競爭優勢定位。
但從策略的劣勢角度觀察，個案公司必須解決內部控管、人才養成、設計成果風險與營運模式被模仿等組織面的問題；同時也必須放棄低成本導向的競逐，關注法令鬆綁後市場變化，持續構思新活動與定位，建構更多獨特性策略，才能形成競爭上的障礙。

Engineering consulting firms provide the clients a professional consulting service, which is manpower with a knowledge oriented basis. A virtual team consists with a wide variety of professional engineers. This is a competitive manpower combination with a minimum administration support and a technical task team to enhance the ability of competition.
Three different phases of strategy, Competitive Advantage View, Resource Based View and New Strategy Paradigm View, highlight the difference in activity between the case company and rivals and investigate the advantage of the virtual team.
On the basis of strategy, the case company inherits seven value add activities and three distinctive resources. The methodology of a new strategy includes the characteristics of an innovative model, a flexible system and an uninterrupted self-learning motivation. This originates from the trust basis of a team-work and the technical patent of resource barriers, simultaneously, achieves the cost competitive and the multi-value of distinctive works, and develops the competitive advantage positioning in the filiations of resources and the intelligent technology.
However, according to the observation of advantage and disadvantage of strategy, the case company has to overcome a difficulty in the administration, the training of employees, and the pirate in the design and operation, concurrently. The company must withdraw to pursue the orientation in reducing cost, pay close attention to the marketing variation due to the deregulation, sustain in creating thinking and position to develop the significantly distinctive strategy and to overcome the obstacle in the competition.

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