Abstract Among these years, the economy of Taiwan has grown rapidly. It indirectly caused the quality and quantity of the crime to keep rising. For the safety reason, more and more people seek protection from private security company, and it caused the industry to grow rapidly. Under the condition of No Barrier of Entrance, more and more potential movers joined the industry. Facing such a significant changes, plus the units of the industry are mostly retired high rank officers and no scholars participated, it caused the price competition continue to be the most common strategy used between competitors. Some company even offended against the law, just to have the lowest primary cost. Some law-abiding companies, because of some factors, are not able to lower the primary cost. Instead, to operate normally, they started to make use of their own Competitive Advantage and planned a Competitive Strategy for a Fit Industrial Environment. However, in the present days, there are no studies about Security Industry. Therefore, my thesis is trying to analyze the reason that caused the industry press and to research the affects of Industrial Environment, Business Resources, and Competitive Strategy. Lastly, is to further understood how did the industry constructed their resources in such environment. This thesis used a qualitative way, using the results of interviews and information from other researches and the conclusion are as follow: 1. Threat of Potential Mover, Threat of Existence Competitor, and Negotiated Power of the Buyer are the main reasons that caused industry press in today¡¦s industry. 2. Private Security Guards, lacking quality and quantity, are the main reason for the Gap in the quality of the industry¡¦s service. 3. As regards of security industry, the investment of Technology Strategy, Distribution Strategy, and Value Activities are not obvious. 4. The services within the security industry are similar, and with a lot of competitors, using Differentiation Strategy has a remarkable connection. 5. If Upper Management, Consultant Team, Human Resource Management, Organization Culture, Organization Structure, Safety Service Program, and Service are the Strategic Resources of a security company, others have more possibilities using Differentiation Strategy. 6. When a security company had a Gap on the Strategic Resources, such as, Upper Management, Consultant Team, Human Resource Management, Organization Culture, Organization Structure, Safety Service Program, and Service, the company may build resources by using Resource Initiation and Accumulation. 7. When a security company has a good Organization Structure, they can create price elasticity and service combination using Product Line Strategy. 8. If the security company had a good Backup Support and emphasized Operational Strategies, for sure the company will do a better job.

城邦出版集團執行長何飛鵬說：「創業就是一個人的變身過程，從貧窮到富有，從平凡到成功，從能力不足到能力完備。每一個階段創業者都在向前、向上推升自己的人生境界，不斷測試自己人生的極端值。」 許多創業者嚮往自由彈性的工作環境，於是結合熱情與專業所長，稟持著「人生有夢，逐夢踏實」的信念，開始選擇創業這條路，勇於實現夢想。「吳寶春麥方店」創辦人為吳寶春先生，他在2010年奪得世界麵包冠軍後，為了向自己不斷挑戰，隨後獨自創立「吳寶春麥方店」，對於未來充滿企圖心的他，想要把麵包店格局做大，當成企業來永續經營，因此自己不斷地延伸閱讀、學習吸收經營管理知識，並向各方前輩請益，朝著「國際企業家」的目標繼行。 經濟部中小企業處2013年9月26日發表「2013中小企業白皮書」，資料顯示2012年台灣中小企業家數比前一年成長2.11%，續創歷史新高，佔全體企業高達9成7，獨資經營佔比超過5成6。近年，在政府鼓勵「創業創造就業」的政策利多之下，許多創業家勇於開創新業，各中小企業零散分據市場各產業、各領域、各角落，各有專精、擁有其特色產品、客群與形象，主要特徵有二：小規模、低資產，皆面臨著「資本額小、體質弱、力量分散」困境。 多數中小企業因為規模不大，在面對變動快速的環境，能夠保有靈活應變能力；唯因資產不足之原因，讓多數中小企業往往面臨資源短缺，因資金周轉不靈，而走上失敗或倒閉之途。普遍說來，中小型企業因為規模、產值與創業背景的不同，創業者在充滿障礙的創業過程中，每一步皆是生死存亡的關鍵，亦沒有想像中容易。 在創業過程中，創業者面臨機會的決策過程，如何因應創業活動運用既有資源，或尋求所需資源，都是欲踏入中小型企業創業市場的創業者在乎的關鍵點。另，即便是小規模的企業，只要有能力辨識機會，依然有能力創造或發掘新市場，創造新價值。 「創業者」是創業過程中最重要的關鍵元素，由創業者所引發的創業活動最為重要，可能是「創業者與機會」、「創業者與資源」或「機會與資源」，因當時所處環境因素的改變，產生對創業活動不同程度的影響。本研究藉由創業精神、動機、機會、資源、能力等創業要素以及創業模式之文獻探討，用以分析「吳寶春麥方店」之成功創業要素與成功創業模式之關聯。 / Cite Media Holding Group CEO Mr Fei-Peng Ho once said: “Entrepreneurship is the transformation of an individual from poor to wealthy; from the average Joe to the extraordinary, and from the inexperienced amateur to full capable professional. The entrepreneur steps forward with every stage of their business, continuously challenging themselves to the vertical limits in life and pushing themselves into the realm of personal success” Entrepreneurs look forward to a career with freedoms and flexibilities, directed by a combination of motivating passion and the self-belief of “Live life to the fullest. Chase to dreams to reality”. To choose the road of entrepreneurship is to bravely chase the dream of self-created success. After winning the 2010 World Baker championship, Mr. Wu Pao Chun founded The “Wu Pao Chun Bakery Chain” with the ambitious plan to dominate the bakery industry. Mr. Wu was a motivated learner in business operation management. Mr. Wu built the foundations of his business knowledge from a variety of sources i.e. studying books on business management, adapting from real-life experiences and listening trusted mentors. Determined to become a successful entrepreneur, Mr. Wu transformed small stores into corporate level bakery chains through sustainable management. In September 26, 2013, the Taiwan Ministry of Economic Affairs publicized the“ 2013 Official White Paper on SMEs in Taiwan”. According to the document, SMEs in Taiwan grew by 2.11% from 2011-2012. It was a record high, accounting for up to 70% of all enterprises. Among the sample, 83% of these enterprises were privately owned and/or operated. In recent years, the Taiwan Government has encouraged a policy focus on “Entrepreneurships to create Jobs”. With government support, many entrepreneurs have started businesses across the nation, creating unique products, identifying new customers, and creating company images across diverse range of industries. Since the majority of these entrepreneurs are small-scale and low capital ventures, capital shortage and lack of competiveness was a common problem. Small scale operations allowed entrepreneurs to adapt quickly to changing business environments but the lack of capital funding and resources shortage caused many entrepreneurs to fail. Weak cash flow was the ultimate cause of closure in businesses. Even with a small scale operation, the ability to identify opportunities is critical in developing and sensing new markets and ultimately, generating value. The entrepreneur themselves are the key contribution to the success of their businesses. To becoming an entrepreneur is no easy task, in fact, very challenging. Entrepreneurs face challenging decisions throughout every stage of their business. Every entrepreneur has their own scale of operation, capital funding and knowledge background. Every decision the entrepreneur makes is critical for the survival of their business. Successful allocation of existing resources and/or finding new resources through business operations is the key to success which all entrepreneurs strive for in the SMEs sector. The most important factors influencing a successful start-up business are the combination of keen-eyed entrepreneur, new opportunities in businesses, and adequate resources. My study in entrepreneurship focuses on personal drive/motivation of the entrepreneur, identifying key business opportunities, allocation of resources and the compatibility of these three factors as the basic elements in a successful business model and analyst how these elements contributed to Wu Pao Chun Bakery’s entrepreneurial success and the overall success of Mr. Wu’s business model.

Diploma thesis deals with the strategic company analysis. First part is about charac-terisation of strategy and methods of internal and external strategic analysis. These methods are PEST analysis, 4C analysis, sector analysis, Porter's five forces model, analysis of business resources and financial analysis. Second part of the work is practical aplication of these methods on the specific business entity.

El trabajo desarrollado se centra principalmente en la implementación de un Sistema de Planificación de Recursos Empresariales utilizando la metodología Lean Office dentro de una empresa de consultoría contable. La descripción del entorno competitivo, identificación del problema, implementación de la propuesta de mejora y validación del modelo se llevaron a cabo desde el segundo semestre del 2017 hasta finalizar el primer trimestre del año 2019. Por un lado, la filosofía Lean Office nos brinda un esquema general referente a la cultura de mejora continua basada en Lean Manufacturing, la cual incentiva a la participación activa y dinámica de todos los involucrados en una organización, tanto a nivel gerencial, administrativo, operacional, comercial, técnico, sin importar el tamaño de la empresa. Adicionalmente, la metodología Lean, la cual refiere al término esbelto por su traducción al español, tiene como principal objetivo buscar la maximización de valor orientada a cumplir los objetivos de calidad ofertada al cliente, mientras se minimiza el desperdicio o residuos a través de la optimización de flujos productivos. Por otro lado, la data extraída y su posterior análisis corresponden a un caso real, donde incluye a la microempresa peruana de consultoría llamada Equipusoft, la cual cuenta con más de 10 años de experiencia en el rubro de asesoría contable, financiera y tributaria. Asimismo, para garantizar un 95% de confianza en los resultados, se realizaron dos simulaciones de sistemas, la primera del diagnóstico inicial, mientras que la segunda de la situación posterior a la implementación de Lean Office. Cabe mencionar, se utilizaron los softwares Input Analyzer, Arena Simulation y Output Analyzer con el fin de simular y validar estadísticamente ambos modelos. / This investigation focuses mainly on the implementation of an Enterprise Resource Planning (ERP) using the Lean Office Methodology within a SME’s accounting consultancy. The description of the competitive environment, identification of the problem, implementation of the proposal for improvement and validation of the model were carried out from the second semester of 2017 until the end of the first quarter of 2019. On one hand, the Lean Office philosophy gives us a general outline regarding the culture of continuous improvement based on Lean Manufacturing, which encourages the active and dynamic participation of all those involved in an organization, from the CEO to the person in charge of cleaning, even regardless the size of the company. Additionally, Lean methodology has as its main objective to seek the maximization of value oriented to meet the quality objectives offered to the final client, while minimizing waste through optimization of productive flows. On the other hand, the extracted data and its subsequent analysis correspond to a real case, which includes a Peruvian consulting microenterprise called Equipusoft, which has more than 10 years of experience in accounting, financial and tax advisory. Likewise, to guarantee a 95% confidence in the obtain results, two system simulations were carried out, the first one of the initial diagnosis, while the second describes the situation after the implementation of Lean Office. It is worth mentioning that the Input Analyzer, Arena Simulation and Output Analyzer softwares were used in order to simulate both models. / Trabajo de suficiencia profesional

There have been tremendous economic developments in all parts of the world including developing nations. One of the major drivers of these developments has been from the Small to Medium Enterprises (SMEs). These businesses have enabled many nations to create employment, resulting in an increase in the Gross Domestic Product (GDP). In as much as SMEs have well documented benefits, they also require many support, capital and business skills. This has led to the establishment of SME incubation centres where start-ups are hosted and trained to have the business skills. However, despite the incubation initiatives, SMEs still fail to grow and always have challenges. At times, the challenges are not finance related but lack of proper business strategies. This could be addressed by considering business models. This dissertation considers the initiatives that have been taking place on SMEs. A case study of SMEs in Namibia within the Khomas region is used. A mixed research approach was adopted. Specific research methods used were interviews and observations with questionnaires being used as the instruments to gather the required information. SMEs from the Bokamoso Entrepreneurial Centre in Windhoek were selected for the research population. One of the popular Business Model Canvas tools was used as a sample of a guide in data collection, where SMEs engaged were to indicate how they apply certain categories of the canvas. Results show that SMEs engaged do not have specific business models they are applying. However, there were many elements and understanding of the categories from the business model canvas. At the same time, SMEs mentioned incorporating technologies in their businesses and using ICTs to reach customers and make an effort to cut on the cost of bringing in stock. It was also clear that SMEs work independently and have long working hours when they are to meet specific orders. It was concluded that SMEs’ needs are different and that it may be difficult to use one business model. However, a mixture of a few business models could be combined to cater for the changing environment and address business needs. The Business Model Canvas could be applied for the Namibian SMEs but there is need to consider some other business models such as cutting out the middleman, business partnership models and bricks and clicks models. / Business Management / M. Com. (Business Management)