近??各行各業項對於資訊科技應用的需求與日俱增,因此資訊科技諮詢服務業的市場應孕而生,競爭也因此隨之日趨激烈,使得台灣資訊科技諮詢服務業的業務擴展過程隨著充滿?確定性與複雜性。要如何在此競爭激?的產業環境中脫穎而出,正是經營者所要面?的考驗和追求的智慧。 企業經營成功或失敗的原因有很多,其中一項重要的因素是在於有無採取有效的經營策?。策?的佈局和實施與企業擁有的競爭優勢、公司經營??以及當地市場的發展等因素有密?關係。在當前資訊科技變遷迅速的?代,產品與技術應用?斷的推陳出新,特別是資訊科技諮詢服務業者?想在如此競爭激?的環境當中要想佔有一席之地,絕對有賴於正確的策?規劃與有效資源分配與應用。 本研究係以策?矩陣做為制訂事業策?的管?工具,並結合個案公司的發展策略進?分析與探討,同時運用財會概念進行分析個案公司的策略成效,進而為個案公司擬定日後的競爭策略。 The demand for information technology applications increasing rapidly in all walks of life recent years, so the market of information technology consulting services industry has fierce market competition between all competitors, but also makes information technology consulting services in the development process as full of uncertainty and complexity. How in this highly competitive industry environment to the fore, it is faced by operators to the trial and the pursuit of wisdom. Business success and failure for many reasons, but the most important thing is that to take effective business strategies. The layout and implementation of strategies and enterprises have a competitive advantage, the company operating the rationale and the development of local markets and other factors are closely related. In the current information technology changes rapidly year on behalf of, products and technology constantly replacing old ones, especially information technology consulting service provider if the thought in such a competitive environment in which order to place, absolutely depends on the correct strategic planning and efficient resource allocation and application. This study is based on strategic matrix as formulating business strategy management tool, combined with the case’s development strategy to conduct analysis and discussion, while the use of accounting concepts to analyze the case’s strategy effectiveness, and thus have the case to develop future competitive strategy.