¡uStructure Reinforcement¡v is necessary when the load of a building or bridge has exceeded that for which it was originally designed. Reinforcement is required when there are changes in the function of a building, poor or incorrect design, flood or earthquake damage, revision of government regulations resulting in new specifications for construction materials, or changes in job practices. The concept of structure reinforcement developed in Japan in the 1970¡¦s, and was introduced into Taiwan at the end of the decade. Short operating times, high strength, and economy of space are among the advantages which make the concept attractive. Higher cost, however, has slowed its implementation. The current ratio of new to reinforced construction in developing countries is 6:4; in developed countries 4:6. As Taiwan is now considered a developed country lacking land resources but with strict building regulations, structure reinforcement is more and more in demand. China, on the other hand, is still ranked a developing country, but, due to the current construction boom and weak infrastructure, recent structures often need reinforcement. During the design and calculation of structure reinforcement, the usual choice of reinforcing materials is epoxy resin, special cement, carbon fiber sheets, and carbon steel plates. SB Construction is a medium sized company subject to the natural rise and fall in construction demand. In the past, SB used only special cement as reinforcement material as it had no production line for epoxy resin or carbon fiber steel. This report concerns itself mainly with how, from a business angle, environment analysis and internal management ability can establish a competitive advantage adapted to its own business model and how to evaluate the effectiveness of this strategy. Section One: background and motivation for research, purpose and structure. Section Two: research design, discussion of theory, method and procedures. Section Three: industry analysis, development of structure reinforcement, analysis and comparison of Taiwan and China, and analysis of superior products. Section Four: case study, introduction to the company, changes in strategy, expectations and goals. Last: conclusion and suggestions for adapting to changes in the environment, discussion of strategies for future consideration and further development.