本案為中小企業尋求創新轉型策略的真實案例，案例論述無敵科技股份有限公司總經理Peter 在2017年7月必須決定是否繼續投入資源讓該公司創新產品Ancall Smart Tracker繼續經營，或面對公司連續五年虧損全面檢討營利產品線，適時停損停止Ancall Smart Tracker。

無敵科技隸屬於英業達集團之下，擁有30年老字號的消費電子產品之品牌公司，旗下電腦辭典產品享譽全球。2007年10月29日，無敵科技於臺灣證券交易所股票上市，股票代碼8201。2009年全盛時期，無敵科技營業額近40億新台幣。但自2007年6月iPhone 上市，帶起一股智慧手機smartphone風潮席捲全球消費電子市場，消費者使用行為改變，大部分的消費電子產品，例如: 汽車導航、數位相機、掌上遊戲機…等等都遭受iPhone 為首的智慧型電話威脅，因為智慧型電話趨使使用者每日生活習慣改變，產業遭逢巨大洗牌效應。電腦辭典營業額自2010年起逐漸衰退，於2012年無敵科技經歷公司開辦以來最大虧損，墜崖式free-fall的獲利衰退，讓這家公司開始急於尋找第二獲利曲線。

2013年智慧型周邊興起，蘋果公司發表iBeacon 智慧型手機周邊通訊協定，2015年藍牙BLE 技術逐漸成熟。無敵科技也開始思考加入智慧型手機周邊商品的製造與銷售行列，但是研發單位的經驗與新領域重疊性不高，面對是否需要建立新的研發團隊或重新學習開發新產品。2015年無敵科技決定切入IoT產業，並創立Ancall 品牌。第一代產品由於研發成本高昂，產品成本等於競爭對手的市場售價美金25元。於是2016年將電子設計、製造外包，壓低成本，成功推出第二代產品，市場售價可壓低至美金10元。公司面對新的問題是如何銷售這個產品? 另一個問題是2016年公司營收降到歷史新低點，是否繼續經營新品牌，或停損了結。

本論文包含個案內容及教師手冊兩個部分，透過研討本個案希望讓讀者思考如何運用策略分析工具協助企業在決策時可以參考。其次企業該如何思考創造獲利第二曲線的時機點、市場趨勢、產品研發是否有模式可循。其中也討論新創公司的成功案例與北美網路行銷的作法等議題，希望對讀者面對企業內創新產品及策略可以啟發更多反思的議題。

This case is a real example for Small and Medium Enterprise to seek innovative transformation strategies. In July 2017 Peter, General Manager of Inventec Besta Co., Ltd., needs to decide whether to continue investing resources to continue the operation of the company’s new product Ancall Smart Tracker, or face its consecutive business losses for five years and to terminate the Ancall Smart Tracker business.

Inventec Besta is a 30-year-old consumer electronics brand company affiliated to Inventec Group, which has a worldwide reputation for computer dictionary products. On October 29, 2007, Inventec Besta was listed on the Taiwan Stock Exchange. In 2009, the company’s revenue reached almost NT$4 billion. However, in June 2007, the launch of the iPhone brought a smartphone trend to impact the global consumer electronics market. Most of the consumer electronics products, such as GPS navigation, digital cameras, handheld game consoles, etc., were all influenced by the iPhone-led smartphone threat. In 2012, Inventec Besta experienced the biggest loss since the company started, which makes the company more eager to build its second curve. Thus, Inventec Besta begins to think about joining the IoT trend and building BLE based accessories, but the challenge is whether let its R&D team to study new areas of IoT or it is necessary to establish a new R&D team for developing new products. In 2015, Inventec Besta decided to create a new brand of Ancall for its upcoming IoT products. Due to the high R&D cost, the first generation of Ancall smart tracker has a product cost equal to the competitor's sales price of US$25. In 2016, in order to reduce the cost, the company decided to outsource PCB design and manufacturing to the third parties. As a result of out sourcing, sale price for the 2nd generation Ancall smart tracker can be reduced to around US$10. However, the company is facing new challenges how to sell this product, and because the company's revenue in 2016 hits a record low, Peter needs to decide whether to continue to invest in Ancall smart tracker or better off cutting its losses.

This paper contains two parts: the case story and learning tools. Expecting this paper can bring useful points of view to readers regarding enterprises building up the second curve.

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