雖然工業電腦整體產業發展已逐漸邁入成熟期，但由於產品種類繁多，且應用範圍很廣，許多新興產業的掘起，也帶來不少商機，帶動了工業電腦產業的蓬勃發展。工業電腦應用在博弈娛樂事業則尚處在成長期階段，世界各地普遍發行的樂透彩，須使用大量的彩票機；另外，工業電腦業者也將嵌入式主機板，發展成Casino賭場裡的電子遊戲機—吃角子老虎，這些可應用在博弈娛樂事業領域的電子產品，提供予工業電腦產業有利的切入點。
本研究以工業電腦個案A公司為例，深入訪談專業經理人，參考工業電腦公司之公開說明書與網頁資料，進行探索性的個案研究。同時本研究首次嘗試運用產品競爭優勢與市場競爭優勢為兩構面，發展出競爭相對優勢之四宮格，並以波特三個一般性策略：成本領導、差異化、集中策略為策略方針，來發展出適用於工業電腦在博奕娛樂事業的競爭策略模式。
此外，本研究參考資源基礎論觀點，以盤點核心資源→定位現有競爭優勢→形成競爭策略→持續的競爭優勢，為主要中心架構，來發展與建構本競爭策略模式。發展路徑如下：
(一) 評估博奕產業應用領域特性、工業電腦產品特性，定義產品價值導向，來分析產品競爭優勢。
(二) 分析企業核心資源，透過多種策略評估或分析矩陣，定位工業電腦在博奕市場之競爭優勢。
(三) 以(一)、(二)兩者為構面，再發展與建構出競爭策略模式。
建構競爭策略並不是本研究的終極目的，在變動的環境中，企業應時時檢視本身的資源能力，以及比較自身與競爭對手的相對競爭優勢，並透過適切之策略調整，來持續強化競爭優勢。此模式亦可提供予研究其它利基性產業之參考。

Although the Industrial Personal Computer (IPC) has been moving into the stage of Market Maturity, the breakthrough opportunities are usually found by IPC firms, when the new industries which apply IPC products are growing.
Gaming industry is stepping into the stage of Market Growth. In particular, the demands of Lottery machines and Slot machines have been both growing fast for the past decade.It contributes to the development of IPC industries.
The main purpose of this study is to explore the competitive advantage and competitive strategy for IPC firms when they enter the market of gaming industries, as company A is an example. The frame of the study is based on the theory of the resource-based view (RBV). And the study was explored by the method of qualitative. From the resource-based view, the competitive advantage is decided by how a firm kept and gathered the internal resources and its capabilities, just as the following flows(as a circle, too), 「resource & core competence → competitive advantage→ competitive strategy→ find the gaps of resource & core competence →competitive advantage」.
Product and Market are as two ways to be developed in the case. Moreover, to cross the two dimensions as a matrix of Strategy Pattern to analyze what are the suitable strategies should be taken by IPC firms, in order to keep and create their continuous competitive advantage.

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三 網路部分
1.台經院產經資料庫(October, 2008)：http://tie.tier.org.tw
2.科技資訊網(November,2008): http://taiwan.cnet.com
3.資策會資訊市場情報中心(November 2008：http://mic.iii.org.tw/intelligence)
4.研華（股）公司(November, 2008):http://www.advantech.com.tw
5.伍豐（股）公司(November, 2008):http://www.firich.com.tw
6.Electronic Trend Publications(April,2005)： http://www.electronictrendpubs.com
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9.http://wiki.mbalib.com/w/index.php?title=GE%E7%9F%A9%E9%98%B5&variant=zh-tw (October, 2008)
10.http://www.njccc.gov/casinos/about/commrepo/docs/2006_annual_report_web.pdf(October, 2008)
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15.Impacts Of Internet Gaming(October, 2008): http://www.gaming.nv.gov/publications.htm;http://www.toezichtkansspelen.nl/information.html
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