近年結合娛樂與學習的模擬學習式遊戲成為一項熱門的主題,模擬遊戲不斷地推陳出新,也成為許多學者探討的議題。但市上有眾多的模擬系統其開發基礎大都是以生產、銷售、人資、研發及財務五要素做為系統設計的架構,鮮少以商業模式為動態設計基礎來開發教學輔助模擬系統,不足以描述一間企業的策略規劃與執行過程。本研究承接Inception2010模擬競賽遊戲,並針對Inception2010、2011系統開發失敗原因,重新設計及開發Inception 2012系統。Inception開發專題是以承接方式來做改善,故承接時所需交接項目須清楚明白,但在專題結束後,雖然有文件歸檔整理並交接,卻沒有完善的檢討程序來避免犯同樣的錯誤及經驗傳承來讓新團隊更快進入狀況。因此本研究以個案研究方式,探討Inception 2012專題開發過程並以專題生命週期及8十商業模式進行分析預期目標與實際成果間差異。本研究結果發現小型專題開發案在金錢不足、人力不足、經驗不足及時間受限等限制之下,專題成員間的凝聚力是開發成功關鍵因素。 Recently, it has become a popular theme of simulation game based learning that combines entertainments and learning. And from time to time it has put out the different products of the simulation game that intrigues many scholars to discuss. But on the market, the developing basis of the large simulation systems almost use 5 Functions of business as the frame of system design : Production、Marketing、Human Resource、R&D and Financial . But the Teaching Aids Simulation System is seldom developed as a dynamic basis of design in Business Model that can’t describe the strategy and the implementation process sufficiently of a company. This research followed Inception2010 simulation and gaming system, and focused on the reason why Inception2010、2011 system got failure, meanwhile we tried to redesign and develop Inception2012. We improved the developing project by following the past research, so it must be clear for the exchanged items. But after the project, although we sorted the documents and took over, we still have no proper process to see what may make the same mistake and we don’t transfer the information to the next research team that makes some difficulties for them to get in to the situation quickly. Hence, the research is going to discuss the developing process of Inception 2012 project by Test study, and analyze the expected targets also the differences between the actual performances through Eight-Ten Business Model and project life cycle. We found that the small project research has some limit of human resource shortage, less experience, and time. The key factor to develop successfully is the cohesion of the team.