近代管理領域只有少數的文獻探討事業部撤離的過程，且對策略決策的選擇過程均未能有較明確一致的定義與式樣。本研究以著名的跨國企業為研究對象，使用田野調查與檔案研究的方法進行個案資料蒐集，應用B-B過程模式描述多層級管理活動策略決策的演化過程。本研究歸納出影響事業部地位演化的三個主要因素，包括外部環境的選擇壓力、公司的策略意圖、事業部的營運體制與資源能力，並提出組織運作的三大命題。

There exist only a few researches focused on the processes of business unit exit， and there are no certain patterns of strategy selection processes to shape strategy making. The subject of this research is a known multinational firm， the methodology of field survey and archival are used for data collection. The researchers utilize B-B process model to depict the evolution of strategy making within multilevel managem凹的. Three key factors of evolutional position of strategic business unit(SBU)， the key factors are external selecting forces， corporate policies and the competencies of SBU， and three propositions of organizational operation are proposed.