資源和能力是關鍵因素來決定公司的未來，并能創造比其競爭對手更好的存活時間，在其行業內的競爭優勢是很強的。資源基礎觀點的想法是，該公司本質上是一個的資源和能力的綜合體，而這些資源和能力是萁策略和業績表現的主要決定因素。’因此，公司專注于資源和能力可以帶來可持續的競爭優勢，可以有助于形成戰略，利用外部的優勢，同時抵御內部的弱點。

Both resources and capabilities are key factors to determine a company's future and can create competitive advantage over its competitors to su~ive longer and better within its industry. According to Grant (2005), "resource-based view is the idea thal the firm is essentially a pool of resources and capabilities, and that these resources and capabilities are the primary determinants of its strategy and performance.' Thus, companies focusing on resources and capabilities can bring in sustainable competitive advantages and can help to form strategies that exploit external strengths while defending against internal weakness (Grant, 2005).

從資源角度看，它是必不可少的，要知道，兩種資源，有形資源和無形資源所擁有的公司。對于有形的資源，它主要是指有形資產，如設備，原材料或雇員。對于無形資源，它主要包括公司的歷史，聲譽，技術和智力資源。可以看出，無論是有形的和無形的資源投入到公司，以幫助它創造價值，在公司內的優勢。在同行業中，所有參與者都可以占用相同的資源，但是，當他們以不同酌方式處理相同的資源，在其內部環境，所有參與者郡將見證不同的價值觀創建相同的資源。因此，利用資源的方式，可以決定一個公司贏得或失去。

From resources perspective, it is essential to know that two types of resources, tangible resources and intangible resourcesare owned by a company. For tangible resources, it mainly refers to physical assets, such as equipments, raw materials oremployees. For intangible resources, it mainly comprises a company's history', reputation, technology and intellectualresources. Both tangible and intangible resources can be seen as inputs into a company to help it create value andadvantages within a company. Within the same industry, all parlicipants can occupy the same resources but when theyprocess the same resources in different ways within its internal environment, all participants will witness different values created bv same resources. So the wavs to utilize resources can determine a comoanv win orlose.

From capabilities perspective, the ability of utilizing resources to create values for a company can create competitiveadvantage or capability and we can not separate resource from capabilities as a company's capability is an integrated result of many complex factors, including resources, values, procedures and activities within a company. According to Johson,Scholes and Whittington (2007), di仃色erent companies have di仃eerent capabilities which are difficult to imitate and is the basis 01creating competitive advantage over its rivals. In addition, both resources and capabilities have much more relations withinternal environment of a firm and those two fadors are the most important determinants for a company's profit and sustainable strategy. All those above are implications given to me from the perspedives of resources and capabilities within a company. After that, I will discuss how DELL applies those two di仟erent perspectives to its internal environment and industry.#p#分頁標題#e#

DELL was founded in 1984 by Michael Dell and follows a simple philosophy: creating a computerin accordance with customer requirements and direct shipping to customers. DELL can make the most effective and clear understanding ofcustomer needs, and then respond quickly. After more than 25 years developing, DELL has grown into the industry's fastestgrowing,  most profitable companies, the leading advocate of the direct business  model  and leader.  Dell's  global sales in

2008 amounted t0 57.9 billion U.S. dollars. aooroximatelV 78.700 emolovees woridwide (United States Securities and Exchange Commission, 2008). jn the fourth quarter iast fiscai, the companyearnings of 144 million, operating profit was 8.01 billion, in cash and investments totalled 12.5 billion U.S. dollars; Dell's direct sales Web site www.dell.com site 84 countries, the use 20 languages l dialects and 26 currencies, visit each quarter more than 20 billion times, the world's largest e-commerce site (United States Securities and Exchange Commission,2009).

Firstly, information technology is a valuable intangible source for computers manufactures, including DELL and its competitors Microsoft, IBM, HP and Compaq. As DELL it describes its information technologyjobs on its ocial website: Positive. Productive. Progressive. That's how we navigate change. In an organization as influential as Dell, it's no surprise that information technology (IT) plays such an enormous role in our day-to-day operations. Ajob in IT at Dell offers broad exposure to some ofthe most complex and highly sought projects, technologies and software. Our world-class products and services rely on a dynamic infrastrudure - which in turn relies on individuals like you with the talent and drive to keep it all running. The IT team at Dell creates, deploys and supports global, industry-leading assets and services. We deliver services and solutions to customers both internally and externally, meaning there's widespread opportunity to learn, advance and take your career in many different directions.' (DELL, 2011:1)

DELL computer has acknowledged that its information technology (IT) creation and innovation has resulted in large profits and IT has been used not only to create competitive advantages but also help to form DELL-style sustainable strategy. DELL unique business model-direct sales and build-to-order-requires a higher level in information technology. According to Kraemar  D侖drick and Yamashiro (2000-1/  DFLL'S annlication of information  tachnoloav (IT/ offars valuab1侖 inSiahts intohow IT can be used to achieve flexibility and speed in an area where time is critical and has been vital to processing both elements of its business model-direct sales and build-to-order. Applying unique models of direct sales and build-to-orderin computer business, can enable DELL reduce sales costswithout extra procedures to deal with distributors and minimize inventory by selling computers directly to customer via orders online. Build-to-order model based on Dell's mature information technology has created sustainable selling capabilities for its proceeding careers. It is successful for Michael Dell to choose the business model, which can be explained by Figure of the historical PC sales.Source: eTForecasts, http://ukthesis.org/mba 

Note: the PC sales of Compaq and HP are combined for all the years including the pre-merger years shown in the tableeveloped in the USA  but remains in the start-up phase orin the early to mid-level development phase outside the USA As Dell's business model grows and takes hold outside the USA, Dell's market share is likely to strengthen.'