台灣工業電腦產業近三十年的發展，已步入成熟期。而工業電腦發展、應用層面極廣，從工業電腦產業價值鏈分析發現，不同公司在策略及資源投入依其核心能力及技術卻有相當大的差異。台灣企業大多以代工為主，雖然整體營收水準不錯，但是毛利卻很低，若鄰近國家逐漸擁有類似的基本生產要素，產業就勢必會外移。本論文希望探討工業電腦少量多樣的製造特性，如何轉化成為企業的核心競爭力，並透過營運策略不斷的修訂、執行與改善，藉此達到企業永續經營的終極目標。 工業電腦產業因為零組件眾多，透過導入豐田的精實生產管理方式可以有效減少存貨、降低生產成本、增加生產力及提昇產品品質，以建構少量多樣的製造模式，進而強化公司獲利及企業競爭優勢。本研究提出工業電腦少量多樣、客製化生產等特性，透過精實生產、單元生產、模組化生產，來闡述其具體內涵、功能及可行策略。同時，以艾訊公司作為個案研究的對象，探討公司過去經營概況，現在的發展瓶頸及未來的挑戰目標。當下的產業環境變化競爭且劇烈，台灣的工業電腦業者，唯有善用合縱連橫的經營策略，全面提升競爭力，才能突出重圍，再創成長動能。 關鍵詞： 工業電腦產業、精實生產管理、模組化生產 / After 30 years of progress，Industrial Computer Business in Taiwan is maturing into a period of full development. The evolution of Industrial computer techniques can be widely used on multiple application levels. From the analysis of industrial computer Business’ value chain，there is a large gap among companies in terms of the strategies according to their capability to invest in resources and techniques. In Taiwan，most enterprises’ earnings are based around OEM/ODM. Although the revenue is satisfactory，gross profit is too low. If our neighbor countries proceed to develop the same industry，the enterprises will eventually relocate abroad. This thesis is about the research on how the industrial computer business’ new strategy of “Fewer Products but More Brands” can make a difference in transforming the enterprise to be more competitive and how to reach the ultimate goal of an everlasting enterprise by continuously implementing，amending，and improving the policies. There are numerous components in industrial computer enterprises and we have finally found a way to reduce the merchandise stock，lower production costs to improve productivity，as well as elevate product quality. This is to be achieved by using the “Toyota Refining-and-Practical Management Protocols.” By applying the “Fewer Products but More Brands” concept，we can gain a more competitive margin and intensify our capabilities. This thesis proposes not only the “Fewer Products but More Brands” idea，but also the customization concept. Through refining production，unit production，and model production，this research elaborates on the contents，functions and feasibilities of the concept. At the same time，the research uses Axiomtek company as an example to explore their past management experiences，their current developing bottle-necks，and their future challenging goals. We are facing difficult competition now. As Taiwan’s Industrial Computer leading professionals，we know that the only way to advance our competing potential is to use the comprehensive management strategy in the hopes of dishing out of the predicaments and recreating growth energy. Keywords： Industrial Computer, Lean Production, Modulization