本研究回顧了資源基礎的相關研究與理論，包含資源基礎觀點(Resource-based View)、動態能力(Dynamic Capabilities)、資源基礎驅動企業績效與競爭力(A Resource-based approach to performance and competition) 與能力生命週期(capability lifecycles)。說明企業的績效可藉由內部的資源基礎與企業成長過程中的動態能力累積來驅動，同時亦可再經由波特的競爭五力來形塑企業的策略(The Five Competitive Forces That Shape Strategy)。並且企業應該掌握住最稀有性的時間資源來奠定其不可取代性的競爭優勢。
本研究以個案研究方式，首先藉由分析與探討台灣資訊產業創業初期的發展狀況，多數是以代理國外產品來累積其產業的關鍵資源，並且在具備技術能力且獲利穩定的基礎下，調整其研發資源的投資，策略性地將企業的核心價值移轉到個人電腦的製造、品牌或通路，因此造就企業在台灣資訊產業中的優勢地位。而此成就的達成，企業中的客戶服務組織功不可沒。
其次，本研究進一步分析並整理出個案公司在歷經組織生命週期變化的持續衰退期中，經由集團合併的組織變革策略，運用客戶服務組織以其價值性、獨特性與動態資源的獲利能力，成功的達到讓企業由虧轉盈並且持續獲利的目標。
本研究結果發現：(一)服務收入的獲利穩定是讓資訊服務業在面臨策略轉折點(Strategy Inflection Point)時，足以自給自足的籌碼，並且會是企業創新典範轉移上的基礎。 (二) 客戶服務組織獨特且有價值的獲利能力，會是企業的優勢資源和優於其他競爭者的競爭能力。

This study reviews the relevant researches and theories including the Resource-Based View, the Dynamic Capabilities, the Resource-Based Approach to Performance and Competition and the Capability Lifecycles.
It states the enterprise performance can be driven by the internal based resource and the dynamic capability that accumulated in the growth process of enterprise；Moreover, the enterprise strategies can be shaped by the Porter’s Five Competitive Forces. Enterprise should have leveraged its unique time resources to build its competitive edge.
This case study explores the early stage of the development of Information Technology industry in Taiwan. Most of the enterprise accumulated their important resources by agent products from oversea, and when they build their technology capability and stabilize their revenue, they started to adjust the investment of Research and Development and to shift resources to PC manufacturing, brand and sales channels. They created a dominant position for the information Technology industry in Taiwan, the client service department is the key of the achievement.
Furthermore, this case study describe how this enterprise overcome recession through organization change；and how the client service division use its core competence to turn around the finance situation and continue to achieve the profit goal.
The findings of the study are: 1) Stable profit is the key factor for the Information Technology industry to survive in the Strategic inflection point, and it will be the foundation of innovation paradigm shift 2) The unique and valuable profit ability of the client service division is strength for enterprise to surpass its competitors.
Keywords: Resource，Dynamic Resources，Dynamic Capabilities，Time-Resource，Paradigm Shift，Innovation Service Model

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