自2008年中開始,歐美因為次貸風暴,經濟出現急速衰退,但此同時中國政府卻大手筆擴大內需,中國大陸因具備與台灣地理位置最近,且同文、同種並具充足勞動力、較低薪資優勢,而成為台灣對外投資及建廠最多之區域;但是大陸地區經過近十年的招商引資,全世界一流的企業全都已在此設廠,中小企業如何在此立足並發展壯大。本論文以久玖辦公設備有限公司蘇州廠區為個案研究對象,該公司為台灣獨資企業,在中國辦公傢俱行業已具有相當知名度,本論文收集自2002年到2010年,個案公司從創業到發展的過程,包括中國傢俱產業的獨特性分析、個案公司業績表、組織圖、發展與策略構想、產品開發策略定位、市場開發定位、研發設計、教育訓練管理、大陸地區特殊供應鏈管理等,並透過五力分析與SWOT分析來探討個案公司如何成功在中國成為優秀的中小企業。並以蘇州為據點,不斷成功複製發展到全中國。最後參考相關文獻研討資料,歸納出中小企業在大陸地區發展及生產管理體系,應具備的思維,及生產管理要素之建議事項From the mid of 2008, there is huge recession of economy in Europe and the U.S. But at the same time, the Chinese government largely increase its local demand of material. Taiwan has the nearest location and the same culture with China. China provide sufficient labor and lower cost. In recent years, more and more Taiwanese company invest in China. This research collects the data of Super99 Furniture Company during 2002 to 2010. And try to analyze the process of the starting, growing-up and maturity. The data including the characteristics of the founders, the sales tables, the chart of organization, the strategy of product develop etc. This research uses the five forces analysis and the SWOT analysis to analyze the Super99 Furniture company. This research is try to summarize the success factor of the investment of small and medium company in China