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。
再者，教育部也鼓勵國內各大專院校引進哈佛式的個案教學法。因此，本論文採用哈佛式個案撰寫法，陳述本個案在營運上所經歷的各重要事件及當時的情境，並期望讀者可藉由個案的內容和教師手冊學習到理論與實務的結合，進而累積問題解決的經驗。
本個案為品牌轉型之實例，個案描述現今KTM的總裁Carol，於1995年因情義而接手掌管當時正陷入財務危機的KTM，她除了要克服語言、文化的障礙，還必須全心投入以了解工廠的運作，才能開源節流彌平財務缺口。經過一連串的改革後，Carol終於成功帶領KTM轉虧為盈，其品牌也獲得企業客戶和最終使用者的認同。
然而，就在2008年的一次車展上，Carol因競爭對手的竄起和老客戶的建議，決定發起設計變革，但此決策卻遭到員工群體反對，使Carol和員工的關係又回到當初的冰點，在這樣孤立無援的情況下，Carol應該選擇繼續堅持還是放棄。
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企業進行危機管理、B2B顧客關係管理、以及變革的內涵、困難與解決方式等，進而在日後碰到相同狀況時，能知道應對的方式。

In the past, analytical case study uses plain and direct narration to describe how enterprises solve operational problems. The result is students without any working experience face difficulty in applying these theories to the real world. As for students with working experience, they are not able to fully understanding the meaning of the theory. Under such situation, traditional case study can't reflect the real world situation.
From 2005, Harvard Business School encouraged schools in Asia to use the Harvard Business School case teaching. A case is a real business situation which helps student to study the environment and learn decision making skills. Through group discussion, students are able to understand more about the views of self and others.
This case is a real business situation of brand transformation. It describes the CEO of KTM company Carol in charge of KTM when the company was facing bankruptcy. She worked hard and used her intelligence to solve problems and gained the trust from the employees. Then she triggered a series of changes on production process, internal purchase process, employee training plan and RandD activity. These changes not only allowed KTM to have positive income in 2001 but also increase it’s market share and customer satisfaction. In 2008, Carol planed to launch a product design change on all product models, however she faced an unexpected crisis. The decision is between to continue or to give up. No one knows which one is the right choice.

一、中文部分
1.Spengler, Brian（1999），「1999年度台灣業者之顧客關係管理運用現狀調查報告」。電子化企業經理人。
2.朱延智（2007），企業危機管理（三版）。五南圖書出版股份有限公司。
3.吳宜蓁、徐詠絮譯，Ian I Mitroff and Christine M.Pearson著（1996），危機管理診斷手冊。五南圖書出版股份有限公司。
4.林孟彥編譯，Stephen P. Robbins and Mary Coulter著（2007），管理學。華泰文化事業公司。
5.許士軍（1995），管理學。東華書局。
6.陳明彥（2009），「領導者關心組織未來發展的程度對組織成員的影響」，大同大學資訊經營研究所碩士論文。
7.增永久二郎（2000），危機處理實戰對策。日刊工業新聞特別取材班，台北：三思堂文化事業有限公司。
8.謝文雀編譯，Philip Kotler等著（2005），行銷管理：亞洲觀點（三版）。華泰文化事業公司。
9.謝安田（1982），企業管理。五南圖書出版股份有限公司。
10.瀧澤正雄（1999），企業危機管理。高寶國際股份有限公司。
二、英文部分
1.A. Bhatia (1999), Customer relationship management, lst ed., toolbox Portal for CRM.
2.Meryl, Davids (1999), How to Avoid the 10 Biggest Mistake in CRM, Journal of Business Strategy.
3.Dieudonn’ee ten Berge (1988), The First 24 Fours, Basil Blackwell.
4.Fishman, Donald A. (1999), Valujet Flight 592：Crisis Communication Theory Blended and Extended, Communication Quarterly.
5.Ettlie, J. E. and Reza, E. M. (1992), Organizationl Integration and Process Innovation, Academy of Management Journal.
6.Fried Lander, F. and L.D. Brown (1974), Organization Development, Review of Psychology.
7.Hammer, M., and Champy, J. (1993), Reengineering the Corporation-A Manifesto for Business Revolution: Harper Collins Publishers Inc..
8.Hodge B.J. and Johnson, H.J. (1970), Management and Organization Behavior－A Multidimensional Approach, New York：John Wiely ＆ Sons.
9.Mitroff, Ian I. (2001), Managing Crisis Before Happen, New York: American Management Association.
10.Kalakota, R. and Robinson, M. (1999), e-Business: Roadmap for Success. 1’ed., U.S.A.: Mary T.O’ Brien, 177.
11.Deutsch, Karl W. (1982), Crisis Decision-Making－The information Approach, Managing International Crisis, Beverly Hills：Sage Publication, Inc.
12.Kathleen Fearn-Banks (1996), Crisis Communication：A Casebook Approach, Lawrence Wrlubaum Associate：New Jersey
13.Philip, Kotler (2001), A Framework for Marketing Management, 1st ed., Prentice Hall, Englewood Cliffs, N.
14.Kotter, J.P. and L.A. Schlesinger (1979), Choosing Strategies for Change, Harvard Review.
15.Bland, Michael (1998), Communicating out of a crisis, London：Macmillan Press Ltd.
16.Lerbinger, Otto (1997), The crisis manager：Facing risk and responsibility, Lawrence Erlubaum Associates：New Jersey
17.Pearson, C. M., and Mitroff, I. I. (1993), From crisis prone to crisis prepared: A framework for crisis management. Academy of Management Executives
18.Peppers, D. and Rogers, M. (2000), The One to One Manager: Real-World Lessons in Customer Relationship Management, Doubleday, New York.
19.Peppers, Don；Matha, Rogers, and Bob Drof (1999), Is Your Company Ready for One-to-One Marketing? Harvard Business Review
20.Recardo,R.J. (1991), The What, Why and How of Change Management, Manufacturing Systems.
21.Robbins, S. P. (2003), Organizational Behavior, N.J.: Prentice-Hall Inc..
22.Rosenberg, D. (1993), Eliminating Resistance to Change, Security Management.
23.Simon A. Booth (1993), Crisis management strategy: Competition and change in modern enterprises, London : T.J.Press Ltd
24.Swift, Ronald S. (2001), Accelerating Customer Relationship, 1st ed., Prentice Hall, Upper Saddle River, N. J..
25.Goodwin, Watson (1973), Resistance to Change, In Gerald Zaltman(eds.), Process Phenomen of Social Change, New York：Wiley.