Abstract The global outsourcing has becoming the sense from various industries; Taiwan is especially the one of ideal manufacturing base which manages production costs and with demonstrating dynamic strength from the world. However, while the branding companies from Europe and Japan still dominate innovation and technologies, sequentially consider to apply local material suppliers in developments and productions. Taiwan uses to be the competitive manufacturing place, the materials are usually nominated from developers, and thus the localization of the material manufacturing shall be the trend. The material manufacturers are required to pass through necessary certificates and production procedures to establish its own design technology and production bases. Therefore the capital of material manufactures uses to be fairly high compares to the other industries. Dining into such technology era, the investments of technical¡Bfinancial resources, plus combining the unpredictable economy¡Bconsumer requirements¡Binventory¡Bproperty usage making the material manufactures challenged ever. The listed company towards the permanent operation¡Brisk management¡Bfinancial managements, the managing levels need to review internal resources and apply its core competences to achieve the financial balancing¡Brisk control to make longer run business. The motivation of this research is to apply self -industrial experiences from the past and integrate associated literatures into one. Starting from an individual new business, lead the company to integrate internal resources and apply such competences to achieve diversification .This is the investigation of a studied company which demonstrates its core competences from the industry. Last to focus on the current and the new business in which to discuss and analyze below subjects: