Proper business strategy and plan will help enterprise to survive and long-term development. High level strategy could direct sub-level functional strategy to maintain the relationship between corporate films and build up competitive strength. This study observes automobile parts and accessory company located in Taichung by case study method. After analyses the marketing mix strategy (product, price, place, promotion) and human resource strategy (salary, welfare, training) of the case, we found out that the focus strategy on high technique, service and quality is important as well as common wealthy to make for small and medium enterprise management. The digital capability would be the most important factor for future development.