本個案的決策情境，是東遠精技股份 有限公司陳董事長與德國sps公司的購併 案或合作方案。本個案描述陳董事長如何 自行創新研發網印設備、如何白手起家創 業成功，以及如何成為著名智慧手機大廠 唯一認證的印刷機生產廠商之過程。本個 案經討論後，可增進對三項議題的嘹解： ⑴創業者如何累積資源與能力，又如何將 這些資源與能力轉換為公司的競爭優勢； (2)企業國際化可採行之方式；（3)國際購併 之考慮因素。

The case describes a decision scenario faced by Chairman Tung-Chin Chen, the founder of ATMA Champ Ent. Corp. (ATMA), about whether ATMA should acquire the German firm, SPS, or whether there were other alternatives to work with SPS. The case describes how Chairman Chen innovated screen printing technologies, started up a business, and led ATMA becoming the only certified supplier of a well-known smartphone brand’s screen printing machines. Discussion of the case can enhance the understanding of the following three areas: how entrepreneurs accumulate resources and capabilities and then convert these resources and capabilities to firms5 competitive advantages; how firms adopt their internationalization strategies; and finally, factors to be considered by firms in evaluating international mergers and acquisitions.