過去三十來，台灣的印刷電路板產業因發展成熟大部份廠商早己進入低毛利時代。又遇上中國大陸成為世界工廠的崛起，廣大的土地、低廉的人工成本吸引各國投資者前往投資設廠，在此競爭情形下對台灣印刷電路板廠更是雪上加霜大大增加了經營的困難度。 然而獲利能力的考驗，仍然是多數印刷電路板廠所必須面臨到的最大問題，個案公司在數年前面臨到低毛利的產品營收佔比高的衝擊及位在大陸的工廠遭受火損而導致產能損失的威脅下，必須重新思考、定位公司的競爭策略。 個案研究發現個案公司的競爭策略成功因素有下列幾點，可提供給業界作為未來經營方向的參考。 ● 善用本身資源，明確定位企業發展方向 ● 穩健的財務管理 ● 負責人專注本業，與員工分享經營成果，以形成堅強團隊;In the past 30 years, Taiwan′s printed circuit board industry has matured and most of its manufacturers have entered the low-margin era. In addition, China′s mainland has become the rise of the world′s factories. The vast land and low labor costs have attracted investors from all over the world to invest and set up factories. In this competitive situation, Taiwan′s printed circuit board factories have even worsened their operations. However, the test of profitability is still the biggest problem that many printed circuit board manufacturers must face. The case company faced a high proportion of low-margin products and a fire damage to factories in mainland China a few years ago. Under the threat of loss of production capacity, we must rethink and position the company′s competitive strategy. The case study found that the success factors of the competition strategy of the case companies are as follows, which can be provided to the industry as a reference for the future business direction. ● Make good use of its own resources and clearly define the direction of enterprise development ● Robust financial management ● The person in charge is focused on the industry and shares business results with employees to form a strong team.