近年來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不確定性與複雜性。要如何在此競爭激烈的產業環境中脫穎而出，正是經營者所要面臨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略。策略的佈局和實施與企業擁有的競爭優勢、公司經營理念以及當地市場的發展等因素有密切關係。在當前資訊科技變遷迅速的年代，產品與技術應用不斷的推陳出新，特別是資訊科技諮詢服務業者若想在如此競爭激烈的環境當中要想佔有一席之地，絕對有賴於正確的策略規劃與有效資源分配與應用。
本研究係以策略矩陣做為制訂事業策略的管理工具，並結合個案公司的發展策略進行分析與探討，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.

（一）中文部分
1. 天下雜誌，2005年04月15日
2. 司徒達賢，2005，策略管理新論：觀念架構與分析方法，台北，智勝文化
3. 孫顯嶽，2006，中國大陸管理軟體廠商事業策略之研究，中央大學企業管理研究所碩士論文
4. 張祐華，2008，台灣網路電話製造業經營策略之研究，中央大學企業管理研究所碩士論文
5. 練文旭，2006，台灣影像監控產業分析與事業經營策略研究，中央大學企業管理研究所碩士論文
6. 郭敏華，2009，企業分析與評價，台北，華泰文化

（二）英文部分
1. Hill, C. W. L. and Jones,G. R.,2007.Strategy Management Theory, 7th/e，Mass. Boston: Houghton Mifflin Company.
2. Palepu, Krishna G.，Healy, Paul M. ，Bernard, Victor L. ，Peek, Erik， 2009. Business Analysis and Valuation，South-West Cengage Learning.
3. Porter, Michael E.,1985.Competitive Advantage：Creating and Sustaining Superior Performance，New York，The Free Press
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5. Yin, Robert K., 2008. Case Study Research: Design and Methods,Sage Publication
6. Andrews, K., 1987, the Concept of Corporate Strategy, Homewoor, IL; Irwin.

（三）網站部分
1. 台灣服務業聯網，資訊服務產業的定義，http://www.twcsi.org.tw/index.aspx
2. 維基百科網站，SWOT Analysis，http://wiki.mbalib.com/zh-tw/Kenneth R. Andrews
3. 維基百科網站，Information Technology Consulting，http://en.wikipedia.org/wiki/IT_consulting,
4. 產業情報研究所，IT Spending，http://mic.iii.org.tw/aisp/reports/reportlist.asp?ptype=12&cate=ITSP&introd=N
5. BrandZ，全球前十名最具價值的品牌，http://www.millwardbrown.com/brandz/Top_100_Global_Brands/Categories/Technology.aspx
6. Fortune Magazine，2012，IBM公司調查資料，http://money.cnn.com/magazines/fortune/fortune500/2012/full_list/
7. Gartner，2013/01/03，IT Spending，http://www.gartner.com/newsroom/id/2292815
8. Web Consulting Savvy ，Top 25 Technology Consulting Firms，http://www.fatpurple.com/2010/03/04/top-25-technology-consulting-firms/
9. Gartner，2013 CIO Agenda Findings，http://www.gartner.com/technology/cio/cioagenda_findings.jsp