台灣企業在面對全球市場快速競爭的環境中，如何創造持續性的競爭能力是企業永續經營與成長的關鍵。本研究以台灣知名全地形車廠T公司為個案。T公司面對競爭激烈的全地形車市場，從轉型前專注於機車零配件之較低附加價值的OEM製造業務，到轉型後，成功切入高附加價值產品的市場，策略性投資全地形車產品之研究開發及生產製造，並以自有品牌策略成功行銷歐美市場。
本研究以「資源動態諧和」(Resource Orchestration)理論為架構，研究一家全地形車個案企業如何辨識機會、投入資源，進行一連串連續性的資源運用、管理與發展過程來建立競爭優勢。最終提出新願景，並藉由重組並佈署資源，持續為客戶創造新價值。實證結果發現，T公司在四個重要發展階段中，透過資源建構、資源整合和資源槓桿，成功應對各種挑戰，實現了快速成長和持續競爭優勢。此結果符合Sirmon（2011）資源動態諧和理論，全地形車企業在動態環境中透過持續調整其資源配置，以適應環境變化，可實現持續競爭優勢。本研究之貢獻在於長期觀察某一全地形車產業個案公司的資源動態諧和發展，提供證據驗證資源動態諧和理論於全地形車產業之驗證。

For Taiwanese businesses to thrive in the long run, they need to be able to build competitive capabilities that can withstand the intense competition in the global market. As a case study, this research looks at T Company, a well-known Taiwanese manufacturer of ATVs (all-terrain vehicles). Due to the high level of competition in the market, T Company decided to focus on producing high-value products rather than the original equipment manufacturer (OEM) market for motorcycle parts. Its own brand of all-terrain vehicles was well-marketed in the US and Europe, and the company made strategic investments in R&D and production.
The "Resource Orchestration" theory, which encompasses the two primary tenets of "Resource Management" and "Asset Orchestration," forms the theoretical foundation of this investigation. This case study delves into the inner workings of an all-terrain vehicle company's opportunity identification, resource allocation, and development processes in order to establish a foothold in the market. In the end, the study hopes to offer a fresh perspective and provide continuous value to clients through resource reorganization and deployment. As a provider of comprehensive solution services, T Company aspires to become a preeminent worldwide brand in ATVs.
The case company's ability to adapt to changing circumstances and gain long-term competitive advantages during four critical stages of development is supported by evidence that they constantly adjust their resource configurations, according to the resource orchestration theory (Sirmon 2011). There has been little testing or application of the resource orchestration theory in the ATV sector. This case study research offers valuable evidence for researchers and practitioners in the field by illustrating how an all-terrain vehicle manufacturer utilizes resource orchestration theory to gain a competitive advantage.

1.Barney, Jay (1 March 1991). "Firm Resources and Sustained Competitive Advantage". Journal of Management. 17 (1): 99–120.
2.Barney, Jay B., David J. Ketchen Jr, and Mike Wright. "Resource-based theory and the value creation framework." Journal of Management 47.7 (2021): 1936-1955.
3.Dierickx, I., & Cool, K. (1989). Asset stock accumulation and sustainability of competitive advantage. Management science, 35(12), 1504-1511.
4.Grant, Robert M. "The resource-based theory of competitive advantage: implications for strategy formulation." California management review 33.3 (1991): 114-135.
5.Grant, P.(1991), The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation, California Management Review, Spring 1991
6.Hitt, Michael A., Kai Xu, and Christina Matz Carnes. "Resource-based theory in operations management research." Journal of Operations Management 41 (2016): 77-94.
7.Helfat, C. E., & Peteraf, M. A. (2009). Understanding dynamic capabilities: Progress along a developmental path. Strategic Organization, 7(1), 91-102.
8.Oliver, Christine. "Sustainable competitive advantage: combining institutional and resource‐based views." Strategic management journal 18.9 (1997): 697-713.
9.Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic management journal, 18(7), 509-533.
10.Sirmon, D. G., & Hitt, M. A. (2003). Managing Resources: Linking Unique Resources, Management and Wealth Creation in Family Firms. Entrepreneurship Theory and Practice, 27: 339-358.
11.Sirmon, D. G., Hitt, M. A., & Ireland, R. D. (2007). Managing firm resources in dynamic environments to create value: Looking inside the black box. Academy of Management Review, 32(1), 273-292.
12.Sirmon, D. G., Gove, S., & Hitt, M. A. (2008). Resource Management in Dyadic Competitive Rivalry: The Effects of Resource Bundling and Deployment. Academy of Management Journal, 51: 919-935.
13.Sirmon, David G., and Michael A. Hitt. "Contingencies within dynamic managerial capabilities: Interdependent effects of resource investment and deployment on firm performance." Strategic management journal 30.13 (2009): 1375-1394.
14.Sirmon, David G., et al. "Resource orchestration to create competitive advantage: Breadth, depth, and life cycle effects." Journal of management 37.5 (2011): 1390-1412.
15.Sirmon, D., Hitt, M. A., Ireland, R. D., Gilbert, B. A. (2011). Resource Orchestration to Create Competitive Advantage: Breadth, Depth, and Life Cycle Effects. Journal of Management, 37: 1390-1412.
16.Sirmon, D. G., Hitt, M. A., & Ireland, R. D. (2011). Managing firm resources in dynamic environments to create value: Looking inside the black box. Academy of Management Review, 32(1), 273-292.
17.Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic Capabilities and Strategic Management. Strategic Management Journal, 18(7), 509-533.
18.Wernerfelt, B. (1984). A resource-based view of the firm. Strategic management journal, 5(2), 171-180.
19.Yin, Robert K. "Discovering the future of the case study. Method in evaluation research." Evaluation practice 15.3 (1994): 283-290.