有鑑於從類比往數位化科技的演變已成為新的趨勢，以及其創造出的影響力十分龐大，不僅改變人類的生活型態且深深影響著使用行為。傳統相機的數位化過程，提供了最好的例案。近年來台灣也開始從原本Wintel的IT 產業往消費性產業（Consumer Electronics）移動。想快速複製在IT產業所累積的經驗，運用到消費性電子業上，再一次創造主導生產端的全球優勢。雖然IT產業的成功，提供廠商極佳的參考價值，但二者有著極大的不同。IT產業有Wintel的共通平台，標準一致性高，這對有大量複製能力的台灣廠商，提供了絕佳的發展機會與空間，而事實也証明是成功的。但在消費電子業上，因沒有共同平台可用，就沒有如此方便的架構可供參考。各家都必需有其特色，產品才會有其吸引力，也唯有貼近消費者需求的產品，才是價值所在。而所有令人眼睛一亮的創新產品背後，都是建構在嚴格的技術與管理的體系上，且無一例外。產業是企業的組合，企業的成長與否正是驅動產業生態變化的主要原因。 本研究主要探討集團內部創業過程中，有效的應用產品生命週期演化中所決定的市場關鍵性變數，以集中資源，重點突破的管理模式，達成組織目標。希望透過研究成果對台灣公司往消費性電子的發展有所貢獻。僅透過單一公司內的事業部做深入分析。研究架構以Timmons Model做為主軸，以機會、資源、團隊做為主要的基礎研究構面，配合龍捲風暴（Inside The Tornado）競爭優勢的三個關鍵性變數之互動中，做進一步的檢驗，並對此一模型提出建議並供業界參考。 / In light of the paradigm shift from the analog to digital in people’s life and the trend in this way which not adjusted the living style of mankind but varied behaviors of manipulation has a huge impact. The sample that traditional cameras were substituted for digital cameras could be a valid evidence. Taiwan has been recognized as a successful story of major hardware providers for the IT industry. The main reason behind it is a platform defined by Wintel (Windows and Intel) and that makes the development easier for Taiwanese companies to have a quick move. Because of more than 20 years booming IT industry, the opportunity which is open so wider and Taiwan has performed as a great model during the time period. The good result turns out that Taiwan can explore the same DNA which is embedded from IT industry to make another successfully story on Consumer Electronics fields. Obviously, that is not the same game rule as history of IT industry due to no common platform for quick “copy and paste” mechanism defined by Wintel. Whoever wants to be the key figure in the market of consumer electronics, therefore, should provide excellent products as well as solid management skills for himself and whole market in the realm. The permanent rule is only the products which really touch the wants of consumers can enjoy the great success and the different way of thought or action based on what has been learned from IT mode. The purpose of this research is try to explain the inner incubator system to a newly establishment BU (business unit) for how to utilize the opportunity and to allocate the resources no matter inner or out source, then organize a great team work to make the BU successful. The concept adopted here, is based on “Timmons” model and combines the way with “Inside the Tornado” for developing new management scope and business model. The structure of this thesis is imitated with depending upon the theory of “Timmons” & “Inside the Tornado” and provides the conclusion and suggestion after solely case study, then.