本教學型個案論文包含個案本文與個案教學指引兩部分。個案本文以敘述方式呈現企業案例，個案教學指引則從管理理論與教學角度進行個案分析與討論。個案本文介紹個案公司創立自主品牌的過程，面對國際汽車市場整併，但國內汽車市場相對穩定的市場環境中，個案公司思量是否再度踏上品牌之路，發展自有品牌，最終決定同步發展品牌與代工領域，藉由分割重組，整合集團資源，發展自主技術，創立自有品牌，透過政府資源整合台灣優勢產業，結合資訊科技產業、綠能科技產業與汽車產業，輔以財團法人、研究單位與學術單位的技術資源，運用協同合作的槓桿效應，共同發展整車與車用電子技術，將汽車產業的中央-衛星體系轉型為研發平台，更進一步轉化為創意平台，期望藉由多元創意整合應用，結合資訊科技技術發展移動價值鏈，豐富汽車使用體驗。

個案教學指引則以管理理論討論決策過程，企業藉由分析當前產業內外部環境，發動組織變革，掌握產業轉型的契機，整合內外部產業資源來為企業注入全新的企業能量，探討的問題包括：面臨當時產業環境，如何檢視現有資源及產業狀況，來擬定相關經營策略，成立研發團隊發展品牌的過程，過程中原有供應鏈的轉型，導入資訊科技產業的技術，為汽車產業與資訊科技產業帶來改變，創造更多的價值，希望能藉此個案作為企業異業結盟、跨業整合之參考。

There are two parts in this Business Review – the Business Case and Teaching Note. The Business Case provides the reality of managerial decision making – which includes resource-constrained, time constraints, and conflicting goals, and is accompanied by a Teaching Note that outlines objectives and teaching plans. This case introduces the procedure of how X Group built up its own brand. While facing the integration of international automobile market and the stable national market growth, the business and technology evolution of the global environment in the past decade pose a great opportunity. To seize the opportunity, X Group decided to build up its own brand again and established the Y Company to provide a cross-disciplinary platform for Taiwan's automotive industries. Inheriting the R&D experience from X Group, Y Company is unparalleled in building intelligent cars, electronic subsystems and components. Y Company united Taiwan privileged industry through the government support, including Legal Foundations, IT Companies and synergy development systems.
How X Group develops a cross-disciplinary platform for self-own automotive brand? Issues can be discussed in this case including the conflicts between original design manufacturer (ODM) and original Brand manufacturer (OBM), the resource allocation strategy, the brand positioning and the development of cross-disciplinary organization.

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