本研究藉由M公司在平板市場的創新策略並採用Lin and Pao (2004)提出之策略評估架構，透過個案公司的使命陳述，以7S模型進行內部環境評估、以五力分析模型進行產業環境評估以及PESTEL架構進行總體環境評估，建立本研究分析架構，歸納出企業競爭策略形成之重要相關因素，並歸納結論如下：
一、個案M公司的新作業系統 Windows 8 推出後確實有效改變使用者對電腦的印象。 二、個案M公司的S產品確實有效引領二合一平板裝置市場並改變硬體環境之生態。 With the success of Windows and Office Software, Company M used to take the lion share in software industry. The organization expanded by the diversification strategies as well. However, as the change of organization policies, there were some problems grown gradually such as the lack of innovation, operational inefficiency etc. In 2010, Company A released iPad and it was a big success which made its stock price rise rapidly. The era of tablet comes to the computer market. Meanwhile, the operation system of Company M －Windows 7 cannot work in tablet since it was designed for desktop and laptop. Try to brainstorm, with such innovative product like iPad, how did it influence Company M? What could Company M have reacted?
The Case Study was constructed by news, publications, and the result of interview. As the evolution of case company and industry, we brought up the managerial questions. Subsequently, we provided the organization theories and marketing theories to make students brainstorm and analyze to achieve the goal of case study. This study summarizes the conclusion as below:
1.The M Company’s Windows 8 is a good OS that really change user experience. 2.The M Company’s S device really a smart device and leading Two in One device market and change the hardware environment.