台灣工業電腦公司隨著台灣電腦業的蓬勃發展及供應鏈的完整，在此不算大的市場上持續地攻城略地，上市上櫃的十多家公司近幾年來無人虧損，差異僅在賺多賺少而已；全球十大工業電腦公司當中台灣至少也可佔到二至三席，而且在跟主機板、機箱類似的產品上已無人能敵；只要是台灣廠商能研發並製造出的產品，國外廠商便得被我們的低價格趕出市場。台灣電腦業已由宏碁、緯創當先鋒、華碩、和碩緊跟著朝著製造業的製造代工及服務業的品牌行銷分家的趨勢走。本論文在探討台灣工業電腦廠商是否也該跟著電腦的潮流走向品牌與製造代工分家之路。 / Taiwanese industrial PC companies are growing fast because of its complete supply chain. The listed companies in the industry do not face financial problems these years, and the difference among them is little. They also share top 2~3 seats among venders in the world. There are basically no foreign makers because of low-cost product lines developed by the industry in Taiwan . However, the trend in Taiwan’s personal computer companies is to separate ODM from OBM; led by Acer/Wistron and followed by Asus/Pegatron. The thesis instead is to study whether Taiwanese industrial PC companies need to spin off their factory or not.