20世紀由於歐、美運動風氣興起，帶動了整個 ATV(全地形越野沙灘車)的成長，而國人一般對於ATV的認知，大多是在墾丁國家公園以及各地海邊沙灘或海水浴場中使用於玩樂的四輪騎乘交通用具，俗稱為沙灘車，其實是ATV(All Terrain Vehicle)的專屬車種，是一種全地形功能騎乘式的機車，能克服各種艱難地形為主要功能的交通載具，像是沙地、草地、林道、溪底、泥濘及碎石等艱難地面的環境，用途大多是用於牧場工作、狩獵、救難、冒險旅程與刺激的遊樂競賽，使用地區以美國最為風行。
個案公司COMEUP生產的專業絞盤，主要是裝置在ATV沙灘車、越野汽車、農用汽車、遊艇船舶、以及其它特殊車輛上。是船隻及車輛的自我保護及牽引裝置，可在任何險峻環境中進行車輛自救，並可能在其它條件下，進行清除障礙、拖拉物品、安裝設施等作業，也是其它野外運動不可缺少的安全防護裝置。
本論文採教學哈佛個案方式撰寫，內容闡述一家中小企業COMEUP專業絞盤製造商，藉由主角Duncan總經理在2008年第六屆科隆國際摩托車暨零配件展的展後省思，透過商業模式分析與K車廠雙品牌策略合作可能性，且利用STP分析創造品牌競爭性定位，再加上研發團隊持續開發高效產品，精進製程，配合價值鏈管理，降低成本及加強產品差異化之價值創造活動，COMEUP與KYMCO強強合體後，徹底發揮了品牌加乘效益，開啟了互利雙贏的新藍海策略。

In the 20th century, due to the rise of sports in Europe and the United States, the growth of the entire ATV (all-terrain off-road beach vehicle) was driven, and the general perception of ATVs by Chinese people is mostly used for fun in Kenting National Park and various seaside beaches or bathing beaches. Four-wheel riding vehicles, commonly known as ATVs, are actually exclusive vehicles for ATVs (All Terrain Vehicles). Difficult ground environments such as sandy land, grassland, forest road, stream bottom, muddy and gravel are mostly used for ranch work, hunting, rescue, adventure travel and exciting game competitions, and the most popular areas are the United States.
The professional winches produced by the case company COMEUP are mainly installed on ATV beach vehicles, off-road vehicles, agricultural vehicles, yachts and ships, and other special vehicles. It is a self-protection and traction device for ships and vehicles. It can carry out vehicle self-rescue in any dangerous environment, and may perform operations such as removing obstacles, dragging objects, and installing facilities under other conditions. It is also an indispensable safety protection device for other outdoor sports.
This thesis is written in the way of teaching Harvard cases. The content describes a small and medium-sized COMEUP professional winch manufacturer. Through the reflection of the general manager Duncan after the exhibition of the 6th Cologne International Motorcycle and Spare Parts Exhibition in 2008, through the business model analysis Possibility of dual-brand strategy cooperation with K car factory, and the use of STP analysis to create brand competitive positioning, coupled with the continuous development of high-efficiency products by the R&D team, refine the process, cooperate with value chain management and analysis, reduce costs and strengthen value creation of product differentiation In the event, after the combination of COMEUP and KYMCO, the brand multiplier effect has been fully exerted, and a new blue ocean strategy of mutual benefit and win-win has been opened.

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網站資料 ComeUp 越野絞盤工業吊車台灣臉書專頁，https://www.facebook.com/hashtag/%E5%B7%9D%E6%96%B9%E4%BC%81%E6%A5%AD/ ComeUp川方企業股份有限公司，http://tw.comeupwinch.com/ STP分析，（2021/02/19），https://blog.gogopartners.com/stp 什麼是價值鏈分析？（2019/04/18），https://ithelp.ithome.com.tw/articles/10211477?sc=rss.qu 台灣區車輛工業同業公會，https://www.ttvma.org.tw/ 光陽工業股份有限公司，https://zh.wikipedia.org/zh-tw/%E5%85%89%E9%99%BD%E5%B7%A5%E6%A5%AD 光陽機車官網，https://www.kymco.com.tw/ 商業模式是什麼？（2022/03/25），https://vinemgmt.cc/%E5%95%86%E6%A5%AD%E6%A8%A1%E5%BC%8F/ 經濟部國際貿易局，https://cuswebo.trade.gov.tw/ 讀懂藍海策略，（2015/09/23），https://www.managertoday.com.tw/articles/view/51294