工程產業一直扮演著產業火車頭的角色，台灣歷經多次的景氣循環，而工程產業的發展一直與景氣有著密不可分的關係；然而工程產業雖與景氣雖有著高度關聯性，但相較於其他產業的發展模式而言，卻具有相當高之差異度，因此本文對於工程產業之模式與發展欲進行較深入之分析；再者，台灣目前對於工程產業的分析文獻並不多見，並且大都著眼於大型工程公司的成功經驗，或是其發展成功之制度架構，但無法暸解該成功經驗之累積過程或是制度架構之轉換過程。而本研究欲對於現況進行突破，除針對成功發展經驗的累積及制度架構的轉換進行整合及連續性的分析，更引用個案A公司的實際中小型企業的案例，來觀察A公司的發展歷程，了解企業由小規模發展至中大規模的發展途徑上，可能的成功路徑與發展模式，並且由於個案A公司歷經台灣多次的景氣循環，其發展的經驗以及發展歷程更是彌足珍貴，對於台灣的中小型企業發展上，可提供有效的建議。 本文藉由產業價值鏈分析法，對於工程產業進行深入的分析，再藉由司徒老師所創制之策略矩陣，將產業價值鏈作為橫向面，與縱向面的產品策略構面及產業策略構面進行結合，賦予策略矩陣中的各「策略點」全新的邏輯與意義，以便於作為策略決策的連續動態過程的解釋。文中並舉以實際個案A公司之資料以及重大發展歷程與轉折，利用策略矩陣分析法，針對A公司進行分析，觀察其發展過程及決策過程。 / This paper will apply the strategic matrix which developed by Dr. Szu-Tu, utilizing a completely new strategic management perspective, to examine the relation between engineering industry and the transition of industry. The strategic matrix method was developed from industrial value chain and strategic types and is a logical procedure of strategic analysis and decision-making. It is very useful for analyzing the commercial environment, to know the operational features of the individual industry, and to determine the strengths of businesses. The strategic matrix method is often applied in the manufacturing industry due to the feasibility of determining the industrial value chain of the manufacturing industry. However, unlike the manufacturing industry, the industrial value chain of the engineering industry in this paper is difficult to determine. And most of the past studies discuss about engineering industry were aim at key-success factors of strategic management, but the paper to observe the dynamic process of the strategy for engineering industry is not exist. For the above reasons, this paper will perform the dynamic process between value chain and strategic dimensions, and providing the suggestions about how to improve the competitiveness for small and medium-sized enterprises in Taiwan.