哈佛商學院百年來採取個案教學法，訓練學生在面對各種不同的真實企業環境時，利用小組討論方式，集合不同領域人才的專業知識，找出最適合的解決方案；經證實是有效的教學方法，因其促進學生主動思考和積極參與討論，改變學生的思考模式及教授的教學方法，並活化了學生的國際觀和管理思考能力。
有鑑於此，本個案亦以實際企業為案例：說明跨國性企業領導人在組織變革上種種作為，尤其是通路策略發展的影響為軸心，激發讀者輔佐其平日課堂上所學之理論來驗證及討論。本個案更著墨於組織變革中其過程、策略、決策等適切性，點出其中與學理相呼應之處及待改進的地方，期能引發學生之共鳴。
2004年9月初到台灣的德國A總經理，在面對東西文化、人文差異的挑戰時，亦須整頓內部敗壞的道德紀律、鬆散的組織架構及過於集權的決策流程；如何達到德國總部對亞洲國家高成長期望與高業績績效要求，也考驗著A總經理的領導管理能力，對此種種棘手難題，A總經理不得不當機立斷、果決強勢的採取矩陣式組織來取代既有的垂直式組織。
在工業性產品領域裡，A總經理知道通路系統商扮演舉足輕重的角色，而且是外商進軍亞洲市場之決勝關鍵，因此，2005年9月跨事業單位的經銷管理處正式成立，其主要目的為建立系統化、透明化的通路管理，藉由積極的經銷通路發展，讓組織績效及市場佔有率在借力使力的情況下立於不敗之地。2007年3月A總經理更成立以產品及客群為劃分的業務細胞團隊，其目的除了強化原廠在市場之Pull業務活動外，並激勵組織成員，以增加凝聚力及向心力。
然而A總經理即將於2010年9月任期屆滿離開台灣，而新的以地理區域為劃分的業務組織亦將於2010年10月展開，一路跟隨著A總經理開疆闢土、整頓組織的經銷管理處M經理該如何協助新任總經理，在進行組織變革的同時，將對已佔有X公司─工業自動化部門40%營業額的既有經銷通路的衝擊降至最低？又該如何引導既有經銷通路與新的業務組織架構合作，以避免不必要的衝突？
新任總經理在面對德國總部的壓力下，該以強制的作法在到任後馬上施行新組織架構？或以循序漸進的方式？新任總經理需具備何種人格特質及該如何做才能領導團隊成功的變革？
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瞭解企業在進行組織變革、績效考核、通路管理及跨文化領導上之實際運作及相對應之解決之道，供日後遇到相關問題時做參考之用。

For over a century, Harvard Business School has been using case studies to train their students to deal with different business scenarios via group studies to come out with the best solutions. This approach motivates the students' own initiatives to think and participate in the discussions, and it helps students to change their strategic thinking methods and study techniques.
The case study is based on a real business situation where a foreign manager is leading the multi-national company through an organizational change via channel management. Readers can apply the theory learnt to this scenario and see whether the strategy, the progress and methods utilized during the changes are sustainable. Students can compare the theoretical and practical approaches so that one can find common areas as well as ways for further improvement.
Mr. A, a German General Manager, arrived in Taiwan in September 2004. He had to deal with cross-cultural differences, with corrupt internal disciplinary issues, loose management structure and over-centralized decision making processes. In parallel, he had been requested to set a high business target due to the high growth rate in Asian countries. Therefore, Mr. A had to make a prompt decision enforcing a matrix organization to replace the existing vertical organization.
For industrial products, Mr. A understood that system integrators and distributors play a crucial role in the business development and it is a key for a foreign company to penetrate Asian markets. In September 2005, he set up Partner Management to establish a sales channel system and a transparent channel management. With good channel management strategies, the business efficiency and the market share increased. In March 2007, Product Management and a Sales Cell Concept based on customer groups followed to further enhance the pull effect on the business and to create more motivation internally.
General Manager A will be leaving Taiwan in September 2010, while a new business structure based on the geographic distribution will be implemented from October 2010 on. How can the Partner Manager M, who has been supporting Mr. A since the very beginning, support the new General Manager in the future, so that impact to Company X will be minimized? How can the existing channels go through the transition period together with the new structure to avoid conflicts?
Under the huge pressure for growth from the German headquarters, will the new General Manager implement a new business structure immediately or progressively? Or what kind of personal attributes are needed from the new General Manager to lead the team for successful organizational change?
This dissertation includes both a case study and a teaching note. Readers will see the practical operation and the conduct of the organizational change, performance assessment, channel management and the inter-cultural leadership for future reference.

一、 中文部分
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二、 英文部分
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