本研究以A公司為個案研究對象，以Lin and Pao (2004)之理論架構分析來探討個案公司發展動態貨幣轉換業務的優勢策略與形成要素。A公司為非營利機構須配合各項政府政策來擬定策略。在競爭激烈的信用卡收單業務環境中，解析出個案公司信用卡收單業務競爭策略的形成要素，據以制訂其特定競爭策略，進而提升產業整體競爭力。因此，A公司更應該加強對商店宣導動態貨幣轉換業務，強化商店的競爭力以及國外客人來客數，創造收單機構、特約商店以及持卡人之三贏局面。 The credit card industry had developed quickly and become much more completely. As the completive products and similar business strategy, it has become the most important issue that under this competitive situation that how the acquiring institutions invite more merchants and create the win-win strategy to maintain the upward growth rate of the institutions.
This research based on the case of the Company A to study what the advantage strategies and elements they made by evaluation frame of Lin and Pao (2004) through dynamic currency conversion system for studying their internal advantage and weakness. Company A is a non-profit institution; all the strategies need to cooperate with the official policies. As this competitive industrial ecology, we analyzed some basic factors to form a strategy that may forward their core competence and enhance the industrial competitive environment. Company A should enhance the relationship with the merchants to improve their visibility of the foreigners or customers that creative the triple-win strategy for all the acquiring, merchants and the card holders.