本個案說明上海結建民防建築設計有限公司自成立以來各時期的策略轉型過程，從顧客價值主張之觀點形成不同時期的策略主軸，包含第一期的「低價競爭」策略及第二期的「服務差異化」策略，接續透過會議形式，探討公司在第三期推動策略轉型過程中所產生之衝突與問題，並透過SWOT-Scorecard等策略分析工具，從平衡計分卡的四個構面─財務、顧客、內部流程及學習成長進行分析，得以深入思考公司的策略是否該從賺取服務財之「服務差異化」策略轉型為賺取創新財之「技術領先」策略。 This case describes the strategy transformation process of Shanghai JieJian MingFang Architecture Design Company (JJMF) since it established. JJMF sets up its strategy from customer value proposition. The strategy transformations of JJMF include “cost leadership strategy” in the first stage and “services differentiation strategy” in the second stage. Then, this case discusses the conflict and problems from the strategy transformation in the third stage through the meeting of top management team. JJMF discusses the strategy analysis by SWOT-Scorecard from four different perspectives of the Balance Scorecard (BSC), which include financial perspective, customer perspective, internal process perspective, and learning and growth perspective. The process of discussion and analysis will lead students to think over whether JJMF should transfer its strategy from “services differentiation strategy” to “technology leadership strategy” or not.