過去分析型的個案，多以平鋪直敘的方式來呈現企業問題、分析的過程與解決方案，使沒有管理經驗的學生無法體會管理理論應用在實務上的意義，而有實務經驗的學生則無法理解教科書上的理論內涵，在理論和實務無法結合的情況下，個案教學往往變的事倍功半。
從2005年開始，哈佛大學商學院積極在亞洲推動個案教學，哈佛個案和傳統的個案撰寫不同的是，哈佛個案可幫助學生透過個案的故事內容學習到管理的內涵與理論在實務中被應用的情境，學生也可藉由課前的閱讀、分組與課堂討論，體驗到管理決策的制定與分析過程。
本個案為代工轉品牌之實例，個案描述現今衣騰公司的總經理Benson，憑著先前外銷工作所累積的人脈與熟悉電腦產業的背景，於1986年年底創立成惠公司，專注於歐洲市場的電腦組裝。只是，廠商削價競爭嚴重，讓成惠處於低毛利的狀態。
2000年，基於客戶的建議投入付費電視系統市場，將公司名稱改為晟蕙，並與國外廠商Asian Link合作，製造類比式機上盒，當時在競爭對手少、高毛利的背景下，獲利大幅度的上升。然而，2002年，全球數位化訊號的概念興起，造成類比式機上盒營收下滑，合作夥伴Asian Link因創辦人理念不合而結束，使得Benson需投入數位機上盒的研發。
2005年選擇威盛的晶片研發第一代數位機上盒，過程中出現不少的問題，使得完成時間延長至2007年，上市後發現產品不佳，加上金融風暴的衝擊，銷售量不如預期。2008年Benson將公司名稱改為衣騰科技股份有限公司，代表公司已經跨入科技業，也期望能與過去的不順進行切割，終於在2009年研發出第二代數位機上盒的產品，讓衣騰順利轉虧為盈。2010年12月底，Benson看到路上的燈飾，想到衣騰是否真的是科技公司？
本論文包含個案內容和教師手冊兩部分，透過本論文可讓讀者了解創業家精神、科技管理、科技創新、品牌管理等概念，進而在日後碰到相同狀況時，能知道應對的方式。

In the past, most of analytical case studies that showed the business issues, the process of analyses, and solutions in simple direct ways were not be able to help the students without managerial experience to understand the real meaning of putting the theory into practice; also, the student with practical experience did not understand the theoretical meaning shown in the textbooks. The theories and the practices could not apply to each other; as a result, the case study teaching often became less effective.
Since 2005, Harvard University Business School has been actively promoting the case study teaching in Asia. The main difference between Harvard case study and traditional case study is that the former one can help students to learn the managerial concepts and the situations of applying the theories to the practices through the entire case. Also, the students can experience the managerial decision-making and the process of analysis by pre-class reading, group discussions and in-class discussions.
This case study, which is an actual case about a company shifts OEM to OBM, describes that the SiDC general manager, Benson, found Shenghui Co. in 1986 focusing on the European market Computer assembly with his own social network connecting to previous export-oriented work and the background of computer industry. However, the price competition between companies is heavily fierce; consequently, Shenghui keeps low margin for a long period of time.
In 2000, Benson decides to transfer to pay-TV system market based on his client’s suggestion and changes the company’s name to another different Shenghui Co. In addition, he cooperates with foreign companies, Asian Link, producing the analog set-top boxes. At that time, due to the few competitions and high margin in this niche market, Shenghui’s revenue increase significantly. In 2002, however, the concept of global digital signal rises, leading to the decreases in the revenue of analog set-top boxes. Also, Shenghui’s partner, Asian Link closes its doors because the co-founders have the decision-making conflicts. For the above two reasons, Benson is forced to develop his own digital set-top box.
In 2005, Benson chooses the VIA chips to develop his first-generation digital set-top boxes. Unfortunately, many tricky problems appear during the process of development, making Benson have to postpone the time of completion to 2007. Moreover, the product is not good enough after being launched, and is influenced by the impact of financial tsunami as well. For the reason, the sales cannot meet the expectation. In 2008, Benson changes the company’s name once again to SiDC, expecting to remove the badness from the new atmosphere. Finally, Benson develops the second-generation digital set-top box, and it shows a turn from loss to profit. At the end of December in 2010, Benson sees the street lighting when walking on the street, thinking whether SiDC is truly a technology company or not?
This paper includes the case study and teaching guidelines. The readers can understand technology management, technology innovation, R&D management, new product development, and solutions that the companies have encountered through this paper so as to better understand the ways to solve problems when facing the similar situations.

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