近年來，新創企業蓬勃發展，引起理論界與實務界的關注，追究原因，可歸因於全球化潮流與政府社會對創業活動的鼓勵。然而，創業在學術研究上仍是一相對年輕的領域，尚有許多議題值得深入探討。而在2000年之後有越來越多的學者提倡長時間的創業歷程質性個案研究，尤其，創業歷程中的活動執行皆與資源的取得、運用、發展息息相關，創業家或創業團隊與資源的互動方式是創業成敗的關鍵。因此，本研究欲以資源基礎理論探討創業歷程，瞭解創業團隊在創業歷程中獲取與發展哪些新資源、為何發展該資源、以及如何發展該資源。
本研究採用質性研究之單一個案研究法。以新創企業「雪坊鮮果優格」為研究對象，研究該業者自民國九十六年至民國一百零二年之創業歷程。本研究發現，創業團隊初期受限於資金短缺，在有形資產上的取得有限，因此以培養個人能力與發展無形資產為主，利用投資、升級、放大資源的方式持續地累積個人能力與無形資產，再以此二者為基礎，進一步取得與發展有形資產與組織能力。最後，有形與無形資產、個人與組織能力彼此支援、相輔相成，使新創企業成功度過創業歷程中的風險與挑戰，蛻變為穩定成熟的組織。
結尾處本研究根據研究結論給予日後欲研究創業現象、或是欲進行創業的創業家理論及實務上的建議，以增進現有知識對創業歷程的瞭解。

Due to the rapid growth of new venture, increased attention has been paid to the research of entrepreneurship. This surge of entrepreneurship in research as well as in practice can be ascribed to the globalization and promotion from government and society. However, entrepreneurship remains a relatively young research field; there are still a number of issues worth studying, such as how an entrepreneurial process unfolds. Despite acknowledging that such a process is underpinned by the utilization of resources, we have little knowledge concerning how these resources are utilized in a dynamic fashion. Thus, drawing on the resource-based theory, this research investigates how resources are acquired, deployed and developed in an entrepreneurial process.
Using a single case study, this research investigates the entrepreneurial process of Snow Factory, a new venture in Taiwan, covering a time span from 2007 to 2013. The findings reveal that initially facing the shortage of financial resources, entrepreneurial team tends to focus on developing personal capabilities and intangible assets, the team then is able to obtain and develop tangible assets and build organizational capabilities. Consequently, the team is allowed to cope with risks and challenges in their entrepreneurial process by utilizing established resources, transforming the new venture into a stable and mature organization. This research also provides managerial implications and directions for future research.

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