台灣汽車發展隨著經濟與全球科技、環保議題變動，各業者在競爭激烈時代下不斷推陳出新，掌握能源與科技就能決定市場方向；台灣車輛技術長期仰賴日系、歐美國家，物料與技術授權導致國內生產成本過高，台灣2002年加入世界貿易組織(WTO)之後調降進口車關稅，國產車銷售價格直逼進口車，致使消費者被迫購買高科技、高性能進口車。
面對車界換代下，匯豐汽車瞄準具有前瞻性、積極發展綠能車品牌，爭取發展經銷業務，將運用既有營運通路、發展人才優勢，因應近年來國內車市生態改變，進口車銷售占比超越國產車的趨勢；加上公司過去獨佔的輕型商用車市場將有競爭者加入，公司發展將推動多品牌戰略轉型，積極擁抱快速成長的進口車市場。本個案研究依據哈佛個案教學方式撰寫，透過個案故事研討經營進口豪華品牌，面對講究高品質、技術與高性價比的汽車商品，突顯在經營進口車的重要性，經由顧客價值主張、組織敏捷性、資源依賴、策略地圖等理論議題永續經營。

With the changes in economy, global technology, and environmental issues, the development of the automotive industry in Taiwan has been constantly evolving. In the fiercely competitive era, industry players strive to innovate and stay ahead by mastering energy and technology, which determine the market direction. Taiwan's vehicle technology relied on Japanese and Western countries, and the licensing of materials and technology has led to high domestic production costs. After Taiwan joined the WTO in 2002 and reduced import tariffs on cars, the selling prices of domestically produced cars approached those of imported cars, forcing consumers to purchase high-tech, high-performance imported cars.
Facing the transition in the automotive industry, Fortune Motors aims to develop green energy car brand. By leverage existing operational channels and talent advantages to adapt to the changing landscape of the domestic car market, where the sales of imported cars have surpassed domestically produced cars. Furthermore, as competitors enter the previously monopolized market of light commercial vehicles, the company's development will turn to multi-brand strategy and actively embrace the rapidly growing imported car market. This case study is written in the format of Harvard case teaching, discussing the management of importing luxury car brands. It highlights the importance of managing imported cars, which emphasize high quality, technology, and cost-effectiveness. Through theories such as customer value proposition, organizational agility, resource dependence, and strategy mapping, it explores the sustainable business practices in the import car industry.

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