自2010年後，在全球數位化、網路寬頻化及互聯網多元發展的環境下，網際網路及物聯網，大數據，商業智慧及雲端運算等科技的興盛應用，許多產業的商業經營模式與作業方式，正隨資訊科技巨幅進步，面臨著巨大衝擊。鑑因，台灣中小企業普遍在資訊電腦化的過程中，常受制於經費預算和缺乏聘用資訊專業人力，多數中小企業並無能力也無太大意願來自行投資開發符合自己所需的各式電腦作業軟體系統。個案公司是一家在台灣享有盛名的辦公室OA系統綜合銷售集團，擁有許多企業客戶。在今日互聯網發達普及的情境下，個案公司看準網際網路，物聯網及公共雲所帶來的巨大商機，遂於2014年5月於集團內成立新創事業--A辦公雲，聚焦雲端”Software as a Service (SaaS）; 軟體即服務”。SaaS 服務主要是以租用方式提供中小企業，無須投入太多費用，即可租賃使用標準化的電腦軟體作業系統，例如人力資源管理作業系統。然而，新創事業A辦公雲，經營一年後，卻是呈現低營收，導致年虧3千萬。個案公司管理高層，驚覺當時SaaS 服務的經營計畫，正面臨困境—A辦公雲應如何進行組織調整及修正商業模式？如何善用集團通路開拓客戶群，俾讓新創事業得以快速發展?
本論文以哈佛式個案撰寫，論文包括個案內容和教師教學指引手冊兩部分，透過教師引導，以個案為實例探討：創業家精神對企業的影響，如何勾勒合適的商業模式？遇經營危機如何進行組織變革做好衝突的管理？期望本個案論文可提供給企業界高階管理者的經營參考。

Since 2010, the prosperous applications of technologies such as digitalization in the world, broadband internet, diversified Internet applications, Internet and IoT, big data, business intelligence and cloud computing have led to the rapid development of commercial operation and operation modes in many industries. With huge advances in information technology, it is facing a huge impact. In view of the fact that in the process of computerization of information in Taiwan, SMEs are often subject to budgetary constraints and the lack of information professionals. For a long time, most SMEs are neither capable nor willing to invest themselves in the development of their own computer operating software system. This case study is a well-known company in Taiwan OA system integrated sales group, with many corporate customers. With the rapid development of the Internet today, the company spotted the huge business opportunities brought by the Internet, the Internet of Things and the public cloud. In May 2014, they set up a new business in the group - An office cloud and focused on the cloud Software as a Service (SaaS). SaaS services are primarily leased to small and medium-sized businesses and leased using standardized computer software operating systems, such as the human resources management operating system, without incurring excessive costs. However, the new venture ACSBG in the case company, operating a year later, is showing a low revenue, resulting in annual loss of 30 million. The case company executives were shocked at the time the business plan of SaaS services, is facing the dilemma - how should ACSBG companies to adjust the organization and modify the business model? How to make good use of the Group's access to open up a customer base to enable new start-ups to grow rapidly?
This thesis is written with the Harvard case way. The thesis includes two parts: the case content and teaching notes. Through teacher's guidance and case study, this thesis discusses how does the entrepreneurial spirit affect the business? And how do we design the right business model? In face of business crisis events, how do companies have to make organizational changes and conflict management? It is expected that this case study would provide new and deeper insights to business top managers for reference.

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1. MBA智庫百科（http://wiki.mbalib.com/wiki/）。
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3. 公開資訊觀測站 (http://mops.twse.com.tw/mops/web/index)。
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