澎湖西距台灣約24海浬(44公里)，由64個島嶼組成，擁有火山噴發形成的柱狀玄武岩、美麗延綿的黃金沙灘、蔚藍的海洋等許多渾然天成的自然美景，其界於大陸與台灣中央，成為早期渡海移民的前哨戰。島上遺留許多先人奮鬥的足跡，如砲台、廟宇、古厝、蜂巢田、石滬、鎮邪石敢當，並發展出抱礅、照章魚、站港釣魚、挽紫菜、挽海菜、拾螺仔、牽罟..等具有地方特色的自然與人文資源。
澎湖擁有天然美麗的地景風貌，並有豐富的歷史人文資源，使澎湖觀光事業極具開發之潛力，但早期中央政府的漠視與缺乏妥善規劃，並未積極維護觀光品質，致使澎湖觀光的服務品質惡化，快速失去其吸引力。台灣政治環境逐步開放，經濟發展更趨多元，澎湖在幾任縣長積極的建設下，創造出更優質友善的旅遊環境，加上消費者意識的抬頭，帶動當地業者提升服務品質。
此個案正是在這種環境下，探討澎湖當地的業者，在發展觀光產業的決策歷程，也看到澎湖業者，正由傳統個人式決策，慢慢轉型成集團式決策，並衍生出商業競爭的多重面向。並由個案整理，一、資源基礎；二、投資決策；三、競合關係；四、資原依賴，探討此個案決策過程所延伸的理論基礎，企業對於本身所擁有的條件，所處的環境做出分析判斷，找出潛藏的危機，進而做出經營上的投資決策。

Penghu, which is approximately 24 nautical miles (44 km) west of Taiwan, consists of 64 islands and islets. This archipelago, located between Mainland China and Taiwan, features columnar basalt formed by volcanic activities, beautiful stretches of golden beaches, blue seawater, and various other natural wonders. Penghu was also an outpost for early immigrants. The early settlers of the archipelago left behind numerous relics and historical landmarks, such as emplacements, temples, ancient houses, cellular fields, stone weirs, and Shigandang for warding off evil spirits. Penghu also offers a number of ecological and cultural attractions and events, including Baodun; capturing octopuses; fishing at harbor stations; gathering dried purple seaweed, edible seaweed, and baby shells; and trawling, among others.
Penghu is not only characterized by a beautiful natural landscape, but is also abundant in historical and cultural resources. As such, Penghu has immense potential for development as a tourist attraction. However, without proper planning, the central government neglected tourism during its early stages. Hence, the tourist industry in Penghu rapidly lost its appeal primarily because of the poor service offered in tourist destinations. With the gradual opening of the political environment in Taiwan and diversified economic development, the tourism environment in Penghu has cultivated a friendlier atmosphere and has improved its quality, under the support of a series of governors. In addition, consumer awareness has also driven local tourism providers to improve their services.
This paper probes into decision-making processes of local industries regarding the development of tourism. The tourism industry in Penghu is moving gradually from traditional individual decision making to group (such as company) decision making. Moreover, commercial competitions with multiple orientations are developing in the industry. Based on case studies, this paper discusses the following concepts related to tourism: 1. resource base, 2. capital investment decision, 3. Cooper-competition, and 4. resource dependence. Finally, this paper probes into the extensive theoretical bases of the decision-making process. Enterprises conduct analyses and make judgments on their conditions and environments to discover potential risks, and subsequently, make investment decisions regarding their operation.

一、英文部分
1. Alvesson, M., (1987), Organizations, Culture, and Ideology, International Studies of Management & Organization, Fall, PP.4-18.
2. Hamel, G., Y. L. Doz and C. K. Prahalad (1989), “Collaborate with your competitors? Andwin,” Harvard Business Review, Jan, pp.135-139.
3. Jorde, T. M. and D. J. Teece (1989), “Competition and cooperation: Striking the right balance,” California Management Review, Spring, pp.25-37.
4. Kaufman, A., C.H. Wood, and G. Theyel, 2000, “Collaboration and technology linkage ： A strategic supplier typology,” Strategic Management Journal, Vol. 21, No.7, pp.649-663.
5. Miles, R. E. 1974. "Organization development." In G. Strauss, R. E. Miles, C. C. Snow, and A. S. Tannenbaum (eds.). Organizational Behavior: Research and Issues, 165-191.
6. Moore,J.(1998),”The Rise of a New Corporate Form”,Washington Quarterly Vol.21(1).:167-181.
7. Perrin ,O. and Godart,C.,(2004).A model to support collaborative work in virtual enterprise,Data & Knowledge Engineering:63-86.
8. Peterraf, M. A.（1993）. The cornerstones of competitive advantage：A resource-based view. Strategic Management Journal, 14, 179-191.
9. Thompson, J. D., and W. J. McEwen. 1958. "Organizational goals and environment." American Sociological Review, 23: 23-31.
10. Vargo, S. L., & Lusch, R. F. (2004a). Evolving to a new dominant logic for marketing. Journal of Marketing, 68(1), 1-17.
 
二、中文部分
1. 盧希鵬，「為什麼無法控制我的狗」，商周出版社，第155-160頁 (2011)
2. 吳思華,「策略九說」,臉譜出版社(2000)
3. 張萍珊，2011，「再造澎湖灣傳奇－澎湖文化觀光資源之保存與活化」，雲林科技大學文化資產維護系碩士班碩士論文
4. 蔡振義，2000，「企業危機變革－財務困境企業之轉折變革」，義守大學管理科學研究所，碩士論文。
5. 謝俊傑，2011,「服務事業轉型決策－以台灣富士全錄公司（Fuji Xerox）投入文件服務市場決策為例」，國立臺灣科技大學管理研究所，碩士論文
6. 陳鳳滿，2009，「KTM的轉型-從傳統到創新」，國立臺灣科技大學管理研究所，碩士論文
7. 黃妙嫻，張政偉，趙安琪，郭家瑜，黃美綺，高浚勝，2009「遊艇業服務品質、滿意度及重遊意願之研究-以澎湖為例」，國立澎湖科技大學觀休系，島嶼觀光研究

三、相關網站
1. 澎湖縣政府 http://www.penghu.gov.tw/ch/
2. 交通部觀光局澎湖國家風景區 http://www.penghu-nsa.gov.tw
3. 盧希鵬教授 Taiwan Tech 管理資訊系統實驗室 知識管理系統http://mis.cs.ntust.edu.tw/mislab/?q=trackerartical
4. 財團法人國家政策研究基金會 澎湖觀光遊憩發展策略之研究 http://old.npf.org.tw/PUBLICATION/SD/091/SD-R-091-030.htm
5. 沿著菊島旅行 http://www.phsea.com.tw
6. MBA智庫百科 http://wiki.mbalib.com