在80∼90年代正式戰後嬰兒潮青壯年時期，吃苦耐勞、勤儉、韌性是時代人物的特徵，在當時政府的引導下，由「客廳即工場」一直到「矽晶島」，全民一起拼經濟是當時社會的風氣，也造就台灣中小企業如雨後春筍般的冒出來，成就所謂的台灣奇蹟，台灣錢淹腳目的欣欣榮景。
個案的公司也是在當時台灣景氣、財富最高點發跡，把握市場「從零到有」的天賜機會，運用對的策略，站穩市場地位。然在當年的時間背景，所謂「產、銷、人、發、財」的觀念在中小企業的組織中是空白，或正在學習，無前人的經驗可尋或參考，所有的經營多憑經營者的主觀及直覺來領導公司，個案公司因為市場策略正確囊括了市場大部份的「好」客戶，但缺乏財務規劃與遠見，造成滿手支票，無現金可用的存亡危機。
本論文以哈佛式的個案撰寫，探討一家公司從運用對的策略在市場發跡、茁壯，生意好到收支票數如同收鈔票一樣多的榮景，卻因財務策略不周全引發公司資金週轉困難，出現可能「藍字倒閉」的危機。
本論文包含個案內容及教師教學指引手冊兩部份，透過本論文讓讀者了解企業經營上策略的運用，包括行銷上的市場了解、市場定位、市場優質的差異化、市場區隔、客戶的服務、客戶的管理，公司內部的管理等，企業面臨存亡危機時，經營者如何面對問題？該採取何種策略？公司如何做最壞的打算？本個案的教學目標，希望能給想創業者在草創時一些經營上的啟示，也希望與中小企業主分享企業經營上面對危機時必需的態度與勇氣。

In 1980s, the baby-boomers were into the young adulthood. People in this age, they all had the characteristics of assiduity, diligence, and tenacity. Under the guidance of the government at that time, the ethos made people revive the economy together, from “living room factory” to “Silicon Island”, which brought up the medium and small enterprises in Taiwan, and also created the “miracle of Taiwan.”
The company, in this case, was established in the booming time, taking the chances to stand firmly in the position of the market with a right strategy. However, the concept of “Product、Marketing、Human Resource、Research、Finance” was still blank to the organizations of the medium and small enterprises then. They still had lots to learn, and got no previous experiences could be learned from. The owners run the companies with their subjective judgments and intuitions. The company, in this case, has cooperated with most of good customers in the market, because of using the correct strategy. But lacking of financial planning and vision caused they faced a crisis of cash flowed problem with hands full of checks.
This paper is written by cases with Harvard style. To explore how a company made a fortune with a right strategy, and the boomed like received checks as much as votes, then turned out they had a “blue-word bankrupt” crisis because of cash flowed difficult caused by the incompleteness of financial strategies.
This essay is consisted by two parts with the cases and the teaching instruction. Through this paper, the readers enable to understand the business strategy, including the market research, market positioning, market differentiation, market segmentation, customer services, customer management, and the internal management of company, etc. The objective of this case is to give entrepreneurs advice during their pioneering stages, like “how to deal with the problems when we are facing a survival crisis?”, “what strategy should we take?”, and “how to prepare for the worst?”. Also, hope can share with small business owners the attitude and courage when facing the crisis on the business.

MBA 智庫百科，市場定位，2013年。取自http://wiki.mbalib.com/zh-tw/%E5%B8%82%E5%9C%BA%E5%AE%9A%E4%BD%8D%E7%AD%96%E7%95%A5
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