面對全球化競爭與知識經濟時代的來臨，產業環境快速變遷。企業在決策過程中，需要以本身核心能力與有限資源，快速反應外在環境的改變與競爭。 策略形成與策略執行系統能夠幫助企業的決策。本研究透過個案分析的方式探討中小型IC設計公司應用策略矩陣與平衡計分卡，發展因應快速變化產業環境的策略與策略議題，再利用缺口診斷，找出企業所需要的修正與調整。 以此系統化的分析方式，可以考慮到不同面相的影響與衝擊，降低決策盲點。並可作為輔助內部溝通的工具、凝聚共識。透過缺口分析，察覺問題點，聚焦資源，對企業以漸進方式持續改善與調整。 / Facing the challenges from globalization and knowledge based economics; enterprises have to endure fast changing environment and increase in competitions. It is essential for the enterprises to develop strategies based on core competencies and resources possessed for quick responses to the changes. Strategic formation and strategic execution system can assist enterprises on the decision making processes. The thesis is based on a case study to discuss the processes of small and medium size IC design houses applying Strategic Matrix Analysis and Balance Scorecard to develop strategies and strategic objectives from different prospective. Gap Analysis is also implemented to discover strategy gaps and align the managerial actions with the goals. The systematically approaches can reduce the blind spots in the decision making processes. It can also serve as a communication tool within the enterprises to achieve consensus. By focusing resources on the alignment of strategy gaps can effectively improve the competitiveness of the enterprises.