本報告綜合了自二零年代起，某些學者對製造策略在企業應用之研究，本研究中 將製造策略分成四個階段：成本、品質、彈性與時間，做為一企業發展其製造能力，以獲得 競爭優勢之方法。並針對每一階段，說明其相關背景、觀念和方法。 臺灣已被公認為亞洲四小龍，然而，近年來，臺灣的經濟成長呈現遲緩現象，部份原因 是來自於企業經營的層面。臺灣中小企業普遍所關心的是，如何取得以成本為基礎的競爭優 勢，品質是目前正努力提昇的階段。但是，另兩個更具有競爭優勢的彈性與時間，顯然被企 業經理們所忽視。 在本研究中，四個變革的競爭優勢的說明，有助於企業經理專注其努力，並檢驗其企業 創造競爭優勢應有之追求目標。另外，本研究提及一些在競爭環境中正浮現的趨勢，並提出 一些適合臺灣中小企業採用的方法。

　　　　　This paper summarizes and reviews some researchers' reports on manufacturing strategies which have been implemented in industry since the 1920s. This report divided them into four stages - cost, quality, flexibility and time, as means of obtaining a competitive advantage through manufacturing capability development. Moreover, it illustrates each stage in terms of background, concept and method. Taiwan has been considered one of the four little dragons in Asia. In recent years, however, the economic growth of Taiwan has slowed. This is partly due to a lack of strategic development in running business. The major concern of small and medium-sized manufacturing companies in Taiwan is to retain a cost-based competitive orientation. Quality is commonly improving at the current stage. However, flexibility and time are two more competitive advantages to be considered as winning criteria in the international marketplace and these have been overlooked by the managers of those companies. In the present research, four evolutionary competitive advantages are demonstrated for managers to focus their efforts on, and examine which competitive edge they should aim to pursue. Moreover, this research mentions some emerging trends in the current competitive environment and proposes some ways forward which are suitable for small and medium-sized manufacturing companies in Taiwan.