本個案以生產輪椅聞名的康揚輔具為 例，探討台灣中小企業在導入品牌再造 後，為深化品牌價値擴大對消費者影窖 力，企業面臨行銷策略與資源分配，應如 何連結品牌管理活動與原有通路經營間的 問題。 康揚輔具成立之初，就打破傳統製造 業代工生產及成本導向的經營模式，率先 開發超輕量輪椅，並以自創品牌Karma直 接外銷國際市場。歷經創業初期艱辛、跨 國市場進入障礙及低價仿冒品的挑戰，至 2017年，康揚輔具已行銷世界四十餘國， 擁有上百項世界專利，並拓展全球經銷服 務據點。爾後更透過品牌重塑的過程，以 適配為品牌核心，積極投入品牌經營。然 而，受限於產品特性，除相關業者之外， 消費者對輔具產品的知識普遍不足，更缺 乏品牌知識。隨著人口老化與肥胖人口增 加，大衆對行動輔具的需求與曰俱增，康 揚輔具期望藉由品牌重塑，繼續提升市場 占有率外，同時也希望透過增加與使用者 的直接接觸，強化品牌知名度，進而提升 輔具購買之品牌指名度。然而，在擴展市 場之餘，行銷資源應如何分配，使品牌經 營與通路布局能發揮最大綜效以維持競爭 優勢，考驗著總經理陳英俊與其高階經營 團隊的智慧。

This case intends to discuss the gap generated between brand and distribution channel strategy arising from rebranding. The case company, Karma Medical Product Co” LTD., is well known for its revolutionary lightweight aluminum alloy wheelchairs. The early years Karma did not adopt OEM and cost-leading business model. Instead, the company established its own R&D department, independently developed and designed lightweight wheelchairs and sold these wheelchairs overseas with the established label “Karma”. Over the past three decades, Karma has gone through the hardship in the initial stage, barriers to the entry of global market, the counterfeit goods attacks and grown through “outstanding R&D ability” and “brand marketing”. To enhance its sustainable competitive advantage, Karma rebranded and launched the concept of t4Fit,5 as its brand essence, actively engaging in brand management. However, due to the ttunsoughf, nature of the product, the general public had limited knowledge to the mobility aid product and brands. With the trend of world population aging and increasing obese population in some countries, there is a gro-wing market opportunity for mobility aid products from medical product markets to general consumer markets. After overcoming the previous challenges and rebranding, Mr, Kemy Chen, CEO of Karma, contemplated Karma’ next step ahead: how to continually increase consumers’ brand awareness? How to improve consumers’ brand insistence, particularly at the point of making purchase decision? In addition to seek for the success in market share, how to develop effective brand and channel strategies to maximize the synergy of strategies to maintain the competitive advantages? How to solve the problems arise from rebranding and close the gap between expectation of Karma LTD. and channel members, operational goals?