In order to strengthen the entity of the company, enlarge the size of the company and let the company become more competitive, a company should have, not only well-planed prospects and goals, but also solid operation strategies and implemented the strategies certainly. According to the present and future prospects of the company, the thesis makes a so-called ¡§double growth in five years¡¨ plan as a mid-term and long-term goal. The basic target is to double the turnover and capital values in five years. However, the essential meanings are as below. 1. to solve the current difficulties of the company 2. to increase the effectiveness and create more profit 3. to maintain the competitive advantage of the company 4. to lead the company into a second business establishment 5. to establish a foundation for future sustainable development Regarding to the operation strategies, the thesis is mainly aimed at the condition which meets the case-study company to provide the feasible action plans. The focused contents include brand, professional ability, negotiating ability, low-cost strategy, human resources management, marketing opportunity and future relative business. This research targets at a case study of water and electrical engineering company, which is located in Kaohsiung. The study structure starts with planning the mid-term and long-term goal, developing the operation strategy, assessing the strategy and implementing the plan, followed by a systematic analysis and discussion, and then expecting to achieve the goal of ¡§double growth in five years¡¨ plan and keep the competitiveness of enterprise. Next, the research has merged the theory of strategic management with practical operation experience, and has linked the thinking mode of strategy with operation activities of the enterprise for achieving the goal of internalizing the strategic knowledge. The research method is to collect the opinions by consulting many experts, scholars and professional suppliers, and refer to many reference articles, and precede the case analysis and descriptive research. The following conclusions have been obtained after summarizing the above information. 1. In order to overcome the difficulties and create a new era for the company, the small-sized and medium-sized construction or electrical engineering companies should plan the operation strategy and implement it certainly. This can break through the difficult position to create company value. 2. According to the research analysis, some operation defects, which existing many years, have been found in the case-study company. Those defects should be improved as soon as possible, in order to promote the company and achieve the mid-term and long-term goals. 3. Learning and utilizing of the strategic management knowledge are the necessary management tools for each manager in the present time, as well as the best weapon towards success for each enterprise.

This research aims to discuss the influences of strategy choices on the management control systems. There is no absolute definition, range and classification of management control system which mainly includes management accounting and other controls. Moreover, management strategy is produced by the business after a series of evaluation and analysis of the internal and external environment. It is the business choice while proceeding resource operation and distribution and also the guidelines of business management activities. Management strategy makes the business achieve the goals, create competitive advantages and get more markets and chances in the intensely competitive environment. This research is explorative and uses business strategy as the variable and chooses the synthetic resin industry as the interview object. With Porter¡¦s general business strategy as the strategy classification standard, we differentiate the interviewed businesses into variation strategy and low-cost strategy and interview the outstanding persons separately. This research analyzes and induces the interview results as the following, 1. The group of cost-leading strategy emphasizes standards and is partial to centralization. In the application of management control system, they emphasize formal control and traditional cost control. However, the variation strategy emphasizes conformability and effective business strategy control. 2. The management control system of variation strategy company is partial to interactive control system and the management control system of low-cost strategy company prefers the diagnostic control system. 3. The degree of budget participation in variation strategy company is higher and it is lower in low-cost strategy company. 4. The degree of formalization in variation strategy company is higher and it is lower in low-cost strategy company. 5. The degree of participation and communication of interactive control system in variation strategy company is higher, and it is lower in low-cost strategy company. 6. Complete management control system helps the strategy performance.