本個案『瑞X』公司成立於2007年，是在台灣成立的晶片設計公司，專精類比線路的設計。個案公司總部設在台北，因主要客戶在大陸，因此在2008年在大陸成立分公司，透過代理商銷售給大陸客戶。多年經營後在8bits MCU(Micro Control Units)產品佔有一席之地，隨著外部競爭者的出現及32bits MCU的應用擴大及售價下降，個案公司先進行精實管理降低成本，接著要探討公司未來的發展方向，對此公司提出兩個可能的方案一是只要堅守在8bits MCU產品範圍中，並將現有產品成本最佳化來增加營收；另一是要投入大量成本及人力增加新的產品線 32bits MCU，因為投入時間長且產品預估在3年以後才能帶來營收，公司高層決策對這兩個方案一直猶豫不定難以抉擇。
論文包含了個案內容及教學手冊兩部份，透過本論文可以培養領導者以嚴謹的方法進行決策分析，強化決策思維；對未來如有相同的問題，可經由個案啓發，在緃向及橫向層面上更全面的思考使決策更有成效。

This case "RuiX" company was established in 2007, is a chip design company in Taiwan, specializing in analog circuit design. The case company is headquartered in Taipei. Because the main customer is in mainland China, the branch company was established in mainland China in 2008. The company’s sales model is to sell chips to China customers through agents. After many years of operation, it gains a big success in the market of 8bits MCU (Micro Control Units) products. With the emergence of external competitors and the expansion of 32bits MCU applications, the price of 8bits MCU has dropped. Hence, lean management is conducted to further reduce costs by the case company to ensure the profit margin. Then, the company's future the direction of development is discussed and there are two possible alternatives proposed. One is to stick to the 8bits MCU products and increase the variety of the existing products to increase sales and revenue. Alternatively, the company may invest a lot of capital and manpower to establish a new 32bits MCU product line. In this case, it is estimated that the new product line will bring revenue after 3 years. The company's senior decision-maker has been hesitating between these two alternatives. This thesis contains the case and the teacher’s manuals. Through the discussion of this case, students can learn about strategic analysis and strengthen their decision thinking process.

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