為瞭解中小企業發展過程中的決策依據與策略演變過程，本研究從「資源基礎觀點」出發，探討中小企業在不同企業生命週期階段，策略類型演進過程，並從中推論影響企業策略改變的因素，以及企業所擁有的資源、領導者願景與行動之間的辯證關係。藉以說明中小企業發展的軌跡，並對新興中小企業策略擬定，提出建議。
根據以上的研究發現，本研究獲得以下結論：
1.本研究歸納出企業的策略型態，隨著不同企業生命週期中的不同階段改變，而非固定不變。因此，新興中小企業主應根據企業生命週期，漸進式採取不同的策略型態，調整「市場與產品」、「技術或研發重心」以及「管理技術」三大構面的策略型態，並檢視所採用的策略是否適用該企業生命週期的階段之發展。
2.企業行動可分為「行而後知」、「領導者知而後行」及「組織知而後行」三大類，受到「資源」、「領導者願景」、「領導者決策依據」與「組織權力集中程度」四大項變數的影響。
3.中、小企業發展過程中，處於不同生命週期，應採取不同的決策過程，並非單一固定流程。本研究認為新興中小企業主，草創期應以行動為優先，行而後才能累積資源；成長期以資源出發；到成熟期，則以領導者願景為主軸。

This study probes into the SME strategic typology evolution at different stage of business life cycle from Resource Base View, and analyzes the factors and incidents triggering the SME strategic evolution. It further infers that as the resource accumulating, visionary leadership cultivating, and movement typology changing, the decision-making process varies. To conclude, the finding of this study are followed:
1.SME strategic typology varies, rather than fixes. This indicates that SEM entrepreneur ought to adopt appropriate strategy by inspecting market/product focus, R-D and managerial skills
2.SEM movements could be divided into three parts: “Action before acknowledge”, “Action with only leader acknowledged” and “Action with both leader and organization acknowledged. SEM’s Movements adoption changed by resource accumulation, visionary leadership cultivation, decision making reliance
3.SME should adopt distinct decision-making process at different stage in business life cycle.

第一章 緒論
第一節 研究動機……………………………………………………… 1
第二節 研究目的……………………………………………………… 2
第二章 文獻探討
第一節 資源基礎理論之探討………………………………………… 3
第二節 領導者願景之相關文獻探討………………………………… 10
第三節 企業經營策略之相關文獻探討……………………………… 13
第四節 企業生命週期與策略的關係之相關文獻探討……………… 18
第三章 研究方法
第一節 研究方法……………………………………………………… 20
第二節 研究架構……………………………………………………… 21
第三節 研究流程……………………………………………………… 23
第四節 研究限制……………………………………………………… 24
第四章 研究個案分析
第一節 產業分析……………………………………………………… 26
第二節 桂盟企業發展………………………………………………… 29
第三節 桂盟的資源分析……………………………………………… 37
第四節 桂盟企業生命週期各階段特色說明………………………… 41
第五節 KMC領導者時期……………………………………………… 42
第五章 研究發現
第一節 策略型態的演進……………………………………………… 44
第二節 行動類型轉變之探討………………………………………… 53
第三節 資源、行動與領導者願景間的辯證關係…………………… 57
第六章 研究結論
第一節 研究建議……………………………………………………… 68
第二節 後續研究建議 69
參考文獻 70

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三、網路資料
中華民國經濟部 http://www.moea.gov.tw/
台灣區自行車輸出同業公會 http://www.tbea.com/chinese/mainmenuC.htm
.財團法人自行車工業研究發展中心　http://www.tbnet.org.tw/
.經濟部中小企業處　http://www.moeasmea.gov.tw/