本論文的個案公司在發電機、定轉子相關技術在全世界相關知名且獲得多項專利，其業務區域跨別全世界。本個案探討公司其下發電機部門從將近要被下指令裁徹到成為在臺灣市場如何佔有一席之地，個案公司部門缺乏人才、技術、行銷、產品特色主軸，加上集團公司的人事管銷費用過高，讓部門在市場上失去競爭逐漸萎縮，逐漸面臨要解散、裁徹的危機。
事業部協理Paul運用集團資源支援改善人才不足、產品技術薄弱的部份，到了中期在產品技術逐漸強化後，設立自有國際TAF測試實驗室，強化產品信賴度，並投入人員、技術取得專案合格證，取得指標性訂單，打開國內知名度獲取客戶信任。在組織獲利同時也在進行組織改造，因應部門間及市場上的需求，提出不一樣的技術服務商品，創造營收，使組織在未來能更穩定。
本個案以哈佛式個案撰寫，論文包括個案內容和教師教學指引手冊兩部分，透過教師指導，以個案公司部門為實例探討，透過本論文以SWOT策略分析找出最有效的策略並執行、探討資源基礎理論，找出持續競爭優勢的資源並討論其價值性、不可模仿性、稀少性、不可替代性，另外探討商業模式九大因子，找出價值所在，最後探討如何面對疫情及客戶需求改變的危機做出因應(敏捷型組織)創造獲利，讓個案部門免於裁徹危機。期望本個案論文可提供給相關業界高階主管或公司管理者在遇到與本個案相似的案例時參考。

The case company in this paper is well-known all over the world in generator, stator and rotor related technologies and has obtained a number of patents, and its business area spans the world. This case discusses how the company's generator department was about to be axed by an order to occupy a place in the Taiwan market. The company department of the case lacks talents, technology, marketing, and product features, and the group company's personnel management and marketing expenses are too high High, so that the department loses competition in the market and gradually shrinks, and gradually faces the crisis of disbanding and cutting out.
Paul, the business department assistant, used the group's resources to support and improve the lack of talents and weak product technology. In the mid-term, after the product technology was gradually strengthened, he set up his own international TAF testing laboratory to strengthen product reliability, and invested in personnel and technology to obtain project qualification. certificates, obtain index orders, open up domestic popularity and gain customer trust. While the organization is making profits, it is also undergoing organizational transformation. In response to inter-departmental and market needs, different technical service products are proposed to generate revenue and make the organization more stable in the future.
This case is written in a Harvard-style case. The thesis includes two parts: the case content and the teacher's teaching guidebook. Through the teacher's guidance, the company department of the case is used as an example to discuss. Through this thesis, the SWOT strategy analysis is used to find out the most effective strategy and implement it. Discuss resources Basic theory, find out the resources of sustainable competitive advantage and discuss their value, inimitability, rarity, and irreplaceability. In addition, discuss the nine factors of the business model, find out where the value lies, and finally discuss how to deal with the epidemic and changes in customer needs Response to crisis (agile organization) generates profit, and saves case department from cutting out crisis. It is hoped that this case paper can be used as a reference for relevant industry executives or company managers when they encounter cases similar to this case.

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二、網路資源
1. MBA 智庫百科：資源基礎理論
https://wiki.mbalib.com/zh-tw/資源基礎理論
2. 國立政治大學NCCU: 文獻探討第一節資源基礎理論https://ah.nccu.edu.tw/bitstream/140.119/34968/6/93253306.pdf
3. MBA智庫百科: 高級SWOT分析法
https://wiki.mbalib.com/zh-tw/高級SWOT分析法
4. 天下雜誌642期-吳怡靜: VUCA時代，怎麼讓你的組織變敏捷？https://www.cw.com.tw/article/5088385?template=transformers
5. 財團法人全國認證基金會
https://www.taftw.org.tw/aboutTAF/introduction/
6. 「商業模式九宮格」？商模建構之創業人必看！為客戶創造價值及鎖定目標客戶
https://blog.daoteng.org/何謂-商業模式理論-創業第一步看這邊