本報告以 A 公司為研究案例，探討一家以手沖咖啡技術為核心的新創企業在策略形成、執行與評估歷程與關鍵因素。首先透過商業計畫之分析，針對公司概況、產品與服務、產業趨勢、競爭環境、顧客定位與初步發展願景等面向，描繪該企業的經營基礎與市場定位。
接續進行策略層面的分析與評估，進一步釐清其策略選擇的依據與可能方向。在策略執行層面，針對營運現狀與實務問題，分析在組織結構與資源配置、行銷與通路策略、營運流程與關鍵績效指標等方面所遭遇之挑戰，並提出短、中、長期之改善策略方案。最後，亦納入行銷與財務計畫作為策略可行性之佐證。
最後，參酌外部專家意見，修正並擬定可行之執行方案。

This report adopts Company A as a case study to explore the strategic formation, execution, and evaluation processes—as well as the key success factors—of a startup enterprise centered on pour-over coffee technology. It begins with a business plan analysis that outlines the company's profile, products and services, industry trends, competitive environment, customer positioning, and initial development vision, thereby establishing the foundation of its business operations and market positioning.
Subsequently, the report conducts a strategic-level analysis and evaluation to clarify the rationale and potential directions of its strategic choices. In the area of strategy execution, it examines current operational conditions and practical challenges, including organizational structure and resource allocation, marketing and distribution strategies, and operational workflows with key performance indicators. Based on this, it proposes short-term, medium-term, and long-term improvement strategies. Marketing and financial planning are also incorporated to support the feasibility of the proposed strategies.
Finally, with reference to external expert feedback, the report refines and formulates an actionable implementation plan.

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