中小企業的管理規劃與競爭策略研究：以 H 公司為例

Abstract

本研究旨在探討中小企業在資源有限與市場競爭日益激烈的環境下，如何透過有效的管理規劃與競爭策略來提升營運效率與市場競爭力，以專注於水處理解決方案的台灣 H 公司為研究個案，採用質性研究方法，透過深度訪談與個案分析，全面探討其在組織管理、財務規劃、人力資源運用與市場競爭策略等層面的實際應用與挑戰。 研究發現，H 公司在技術創新與產品差異化方面具有明顯優勢，特別是在非化學性水處理技術與節能設備的導入上，於溫泉產業、水藝工程、建設及能源領域建立初步競爭優勢。然而，公司在品牌知名度、市場教育與產品價值溝通方面仍有明顯不足，導致其技術優勢未能完全轉化為市場佔有率;此外，因應智慧化與環保導向趨勢，公司在智慧水處理系統開發上仍處於初步階段，急需強化數位轉型能力與顧客互動機制。 在管理規劃方面，H 公司應從組織管理、財務管理與人力資源三大面向同步優化營運體系。組織上，可導入標準化資料庫與 CRM 系統，提升資訊整合與內部協作效率；財務上，建議推行專案預估、彈性付款與設備租賃機制，以穩定現金流並分散風險；在人力資源上，應建立師徒制度與技術認證機制，強化知識傳承與人才穩定。透過系統化規劃，H 公司將具備更完整的營運基礎，提升市場競爭力並支撐後續成長。 本研究不僅補充中小企業於技術導向產業中競爭策略之實證資料，亦提供具體經營建議與實務參考，對於其他欲轉型升級之中小企業具有重要的啟發與參照價值。This study explores how SMEs can improve their operational efficiency and market competitiveness through effective management planning and competitive strategies in an environment of limited resources and increasingly fierce market competition. This paper takes Taiwan's H Company, which focuses on water treatment solutions, as a case study and adopts qualitative research methods. Through in-depth interviews and case analysis, this paper comprehensively explores its practical applications and challenges in terms of organizational management, financial planning, human resource utilization, and market competition strategies. The study found that Company H has obvious advantages in technological innovation and product differentiation, especially in the introduction of non-chemical water treatment technology and energy-saving equipment and has established initial competitive advantages in the hot spring industry, water engineering, construction and energy fields. However, the company still has obvious deficiencies in brand awareness, market education and product value communication, resulting in its technological advantages not being fully converted into market share. In addition, in response to the trend towards intelligence and environmental protection, the company is still in the initial stage of developing smart water treatment systems and urgently needs to strengthen its digital transformation capabilities and customer interaction mechanisms.In terms of management planning, Company H should simultaneously optimize its operating system in three aspects: organizational management, financial management, and human resources. In terms of organization, standardized databases and CRM systems can be introduced to improve information integration and internal collaboration efficiency; in terms of finance, it is recommended to implement project estimates, flexible payments and equipment leasing mechanisms to stabilize cash flow and diversify risks; in terms of human resources, a mentoring system and technical certification mechanism should be established to strengthen knowledge inheritance and talent stability. Through systematic planning, Company H will have a more complete operating foundation, enhance its market competitiveness and support subsequent growth.This study not only supplements the empirical data on the competitive strategies of SMEs in technology-oriented industries but also provides specific business suggestions and practical references, which have important inspiration and reference value for other SMEs that want to transform and upgrade.