In the past, due to the duplication technology and mass production, the industries in Taiwan had the chance to grow rapidly. But because of the high strength at a low cost, China has become a world factory in recent years and Taiwan can no longer keep the leading position in manufacturing. The shortened product lifespan certainly plays an important role. Taiwan is now facing a challenge of maintaining the competitiveness and sustainability. Each enterprise faces different threats in business environment, and the solutions they carried out would make a great impact on the applied strategies. The quantitative and SWOT methods were used in this study in order to analyze the advantages, disadvantages, opportunities and threats they faced in period of transition; how they reacted under influence of company culture and resources was also explored and it is hoped that the correct transforming timing, direction and strategy can then be made. HY Company was the subject of the case study. Their investment was doubled after the transformation because the expensive components and equipments are required for aerospace applications and safety is the main concern for production. Special quality control and production process both have to be well monitored. Staff trainings are conducted constantly. However, the cost structure or management system is facing huge challenge. According to the analysis of Boeing, aerospace industry will keep on growing in the coming 15 years. It undoubtedly is the best opportunity to transform the local traditional machining business into the international aerospace industry. It is hoped that the systematic assessment method can help the business owner to make the correct decisions and possess the unique competitive advantage, such as applying the high efficient management system to manufacture products that cannot be reproduced and the reliable quality as well as the stable delivery can provide an un-replaceable value, hence. this is the key factors of making a successful transformation.