本個案為創業家決策的實例，個案描述現今欣聯建設林總經理，憑著之前在遠東建設累積的人脈與熟悉營造產業的背景，讓他創立合聯營造，專門承包建設公司的營造案。只是，營造公司獲利受到建設公司的限制，加上可能造成呆帳的風險，讓合聯處於高度經營風險下。
到了1996年，基於想提高公司的獲利而另外成立欣聯建設，並與認識的地主合作開發建設案，雖然在開發的過程中出現一些問題，但因2004年之後台灣房地產業走向大多頭，讓欣聯建設在這段過程中獲得一定程度的利潤，甚至有好幾個建案只因買賣土地就可以獲利，林總經理認為投入建設業的決定是正確的。
就在一片看好的情況下，2011年上半年政府為了打壓房價，實施奢侈稅的議題，並在2011年6月1日開始實施，造成欣聯建設的湖山妍一案嚴重滯銷，幾乎都沒有人願意來看房，讓地主、廣告商紛紛要求要下調售價，林總經理知道只要下調售價，之後就很難拉回來，況且目前的開價已經接近成本價，再調價下去就會變成賠錢賣，不如等到蓋好再賣，只是，營造施工的過程需要資金。面對地主、廣告商、營造費用的壓力，林總經理應該怎麼辦？
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、品牌管理、危機管理與策略管理等概念，進而在日後碰到相同狀況時，能知道應對的方式。

This case is an example of the entrepreneurial decision-making, describing Mr. Lin, the general manager of Shin-Lan Construction &Development Corp., who has a well-connected social network with people of Far-east Construction and is familiar with the construction industry, sets up Holan Construction specializing in contracting the projects of other construction companies.Due to the profits restricted by the other construction companies, as well as the risk of bad debts, Holan is under a great operating risk.
In 1996, Mr. Lin sets up Shin-Lan Construction in order to enhance the profits, and then cooperates with the acquainted land owners. Although facing some problems during the developing process, Shin-Lan Construction acquires reasonable profits after the Taiwan's real estate industry prospers. Even more, several projects are profited by dealing land. Therefore, the general manager, Mr. Lin, thinks it is a right decision on investing construction industry.
In an optimistic anticipation on the construction industry, the government implements the luxury tax in order to suppress the price in the first half of 2011. While its actual implementation on June 1, 2011, few people are willing to look around the houses, resulting a badly stocking of Hushanyan case. Furthermore, most land owners and advertisers claim that Shin-Lan Construction lowers the price. Mr. Lin knows, however, only if decrease the price, it can go back no more. Importantly, the present price is close to the cost. If he intends to lower the price, it will not make money at all. Even so, Mr. Lin needs the capital during the entire process of construction. Under the pressure given by the land owners, advertisers, and operational cost, how can he do? This case study, which includes the case study and the teacher manual, tries to make the readers understand the concept of entrepreneurial spirit, brand management, crisis management, and crisis management so as to manage it well while facing the similar situation.

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