本書是作者創業和經營企業的經驗談，也包含作者經過多年醞釀而發展出來的一些理念和想法，尤其是宏碁在2000年底推動的第二次企業再造，作者用「變革管理」來貫穿這些經驗，相信即使經過多年再來看本書的內容，仍深具參考價值！The author shares his experiences of establishing and operating Acer, including some principles and perspectives developed for years, and especially the re-engineering in 2000, an initiative in Acer made by the author. All the experiences were connected through“change management”in the book, and worth to read again and again, as valuable references, even after many years.
本書是作者Stan Shih於2004年的著作，本書記錄了1996年至2004年期間，宏碁經歷的一些重大轉折，尤其是作者在2000年年底推動了第二次的企業再造，將研製與品牌服務部門分開，以及這些轉折的背景及決策過程，作者並以「變革管理」來貫穿這些經驗。Written in 2004, Stan Shih, the Founder of Acer Group, documented the key turning-points of the enterprise from 1996 to 2004. Especially in 2000, the author moved the Second Re-engineering by splitting Manufacturing/Research and Branding/Service businesses. The author shared his experiences, through the principles of “Change Management”, and explained the background of the transition, as well as the processes of decision-making.書中並描述在第二次的企業再造中，宏碁如何根據簡化、專注、前瞻三大原則來大幅調整組織，重新分配資源。同時也深入探討企業經營的一些重要課題，包括變革管理以及創造企業價值的方法和手段，如：品牌價值公式、價值創新中心、微巨電子化服務、人才培育、企業文化、財務管理、公司治理等，同時也進一步闡釋微笑曲線。 This book illustrated, in the Second Re-engineering, how Acer adjusted the organization and re-distributed the company resources, based on three main principles: Simple, Focused, and Forward-Looking. Many important subjects of business operation were investigated in-depth, including The Brand-Value Formula, Acer Value Labs, MegaMicro e-Enabling Service, Human Resources Development, Corporate Culture, Finance Management, and Corporate Governance. Meanwhile, the well-known “Stan Shih’s Smiling Curve” was further explored.