本文管理個案以博來科技股份有限公司為實例，為從事工業電腦產銷合一的中型企業，產品專注於主機板、平板電腦、準系統，以嵌入式系統的設計和製造，可運用於數位錄影機（DVR）、網絡應用存儲（NAS）和銷售點（POS）等。並為OEM / ODM客戶提供解決方案以幫助客戶實現其目標而努力。經過二十七年的淬煉，公司發展一路順遂，但在轉投資及併購領域上步履蹣跚，卻是跌跌撞撞及吃盡苦頭。當經營者思考公司未來發展方向及藍圖時，尤其在開拓及跨足未知市場所面臨的挑戰，是否經過周詳及審慎的評估是一大考驗。
透過案例的探討，可以讓學習者充分了解，中小型企業在併購的過程當中，在資源與能力不足，當產業與市場急遽轉變，在高張力的競爭環境下，被迫面臨轉型或升級，唯有改變現況及創新才能另闢新局。本論文包含個案內容和教師手冊兩部分，透過本論文，藉此培養領導者決策思維，必須嚴謹客觀分析，比較其結果優劣及掌握有效的資訊，進而在日後遇到類似狀況時，在不同的角度能獲得啟發，並可增加思考的層面，確保正確決策的執行成效。

The present management case is based on the Lex Computech Co., Ltd., a medium-sized enterprise specializing in manufacturing and marketing industrial PCs. The products include design and manufacture of motherboards, panel PCs, and barebones, whose embedded systems could be applied to the uses of Digital Video Recorder (DVR), Network Application Storage (NAS), and Point of Sale (POS). The company also provides OEM/ODM clients with custom-built solutions for realization of goals. Despite 27 years of smooth development, the company has been hobbled by its setbacks in investment as well as mergers and acquisitions. When operators contemplate on the direction and blueprint of future development, particularly in the face of challenges concerning pioneering into the unknown, complete and cautious assessment is a major test.

Such a case study allows learners to fully understand that with insufficient resources and abilities, rapid shifts in industries and markets, highly competitive environment, and pressure forcing transformation and upgrade, only changing the status quo and innovating help medium-sized enterprises to open new paths in the process of mergers and acquisitions. This thesis included both the case information and teacher’s manual. It is hoped that this thesis assists the cultivation of leaders’ decision-making with cautious and objective analyses used to compare advantages and disadvantages of the results and grasp valid information. Such cultivation allows for inspiration from diverse angles and thinking with multiple aspects, further assuring the effectiveness of right decision-making.

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