中小企業是台灣產業成功發展的重要因素之一。而在眾多的產業之中特別以電子科技業最為活躍。台灣不能沒有電子業，正如世界沒有了台灣便無法正常運作。本研究以ERO公司為例從中尋找管理創新的模式。
利豐個案為國際企業中有關管理創新的探討。利豐貿易，從設計、採購、生產管理與監控，到物流與航運的完整「虛擬生產」操作模式，這樣的創新使利豐成為貿易業在經濟全球化的先驅與典範 。
兩個案的比較在於運用「比擬的威力」以研究異業的經營模式，探索可以複製或參考的策略。
ERO公司在1997年創辦成立，十年中陸續推動客戶區隔，差異化，客戶導向行銷模式開發新的市場空間。2006年員工人數仍只有22人，營業額1億5000萬台幣。以下為其創新模式：
在程序創新方面，把自有生產轉變為整合的供應鏈模式；在經驗創新方面，把生產成本的觀念轉變為交易成本的觀念；在行銷創新方面，運用客戶關係管理、差異化、客戶區隔滿足客戶需求並提高獲利；在企業模式創新方面，結合供應鏈管理的生產面與客戶關係管理的市場面成為價值鏈模式。
一九○六年利豐於廣州成立，開業之初用翻譯促成交易，就能坐收一五％
的佣金。現在的利豐貿易，在全球40個國家和地區設有超過70個採購辦事處，聘有18,000多位員工。結合全球七千五百家供應商，二○○六年營業額高達八十五億美元。
利豐的成長策略是：1.一站式的採購與快速的生產服務；2.供應鏈管理串起環球商貿；3.不擁有任何與實際經營工廠有關的事業；4.以併購擴張貿易版圖；
5.建構電子商務(e-business)為採購服務加分；6.貫徹執行「三年計劃」的各項策略目標；7.建立分散生產乃至「虛擬生產」操作模式。
利豐的創新軌跡在於建立全球供應鏈管理模式，讓利豐從中間商成為供應鏈的價值創新者。在供應鏈的前端以比供應商更瞭解客戶需求，大規模採購原材料來節約供應商的製造成本，成為供應商產品行銷全球的重要管道。在供應鏈的後端，憑著其全球供貨網絡及採購的規模經濟，以比競爭對手更低的成本、更靈活的操作對客戶提供具有競爭力的產品，並從中創造了新的價值。
百年利豐，是全球最大的華商貿易集團。ERO公司是台灣中小企業創業精神的典型代表。
背景不同，產業不同，資源不同，文化不同，也會發展成相似的營運模式。
創新管理的實踐是下一波經濟動力的關鍵因素，以創新精神締造成長也是未來的趨勢。

Taiwan’s economic achievements are mainly contributed by medium and small size enterprises. Among various industries, Electronics manufacturer is the most active segment. Without electronics industry, Taiwan will not be able to maintain smooth operation which also reflects the truth that the rest of the world can hardly operate without the contribution from Taiwan. The study is searching for management innovation model from the case company ERO.

As a trading company, Li & Fung innovated the business model in a way that product design; merchandising; production management and controlling; logistics management are fully integrated into a virtual operation model which also established the leading position in trading industry.

The methodology of the research is founded on the base of “ Power of Analog” which enables us to have a clear picture on the approach that used by Li & Fung and case company respectively.

The case company ERO established in 1997, key strategies for market development mainly focused on customer segmentation; differentiation and customer orient service. NTD150 million annual tern over generated through 22 staff in 2006. Innovation model involved are as following:
1. Process innovation: migrated from manufacturing to integrated supply chain model.
2. Experience innovation: convert production cost concept to trading cost concept.
3. Marketing innovation: Increase profitability through customer relationship management; differentiation and customer segmentation.
4. Business model innovation: Establish value chain model through strong linkage of supply chain management and customer relationship management.

Li & Fung founded in 1906, earnings contributed by 15% trading commission through translation service between buyers and sellers. Today, Li & Fung has 70 buying offices spread in 40 countries with over 18,000 staff worldwide. 2006 turn over was approximately USD 8.5 billion.

Li & Fung’s growing strategy is:
1. One stop shopping and quick production service
2. Link global trading activities through supply chain management
3. Exclude business scope from physically owning or operating factories.
4. Business expansion through M&A.
5. Establish E-Channel for purchasing services.
6. Implement “three- year-plan” to achieve strategic objectives.
7. Establish virtual production model.

Li & Fung’s distinguish herself through innovation of supply chain management model which enables Li & Fung migrate from a middle man to a supply chain value creator. Li & Fung stands in the key position of supply chain where, in one hand, enables them truly understand customer’s needs and add value to supplier’s marketing activities, and on the other hand, Li & Fung also create value to their customers through global purchasing network to achieve most cost effective and flexible supply.

With 100 years glory history, Li & Fung becomes the biggest Chinese trader in the world. ERO Company, to some extent, represents the spirit of thousands of small and medium size companies. The spirit of the business model applies to the companies that consists of different back ground ; industry ; cultural.

It becomes obvious that innovation management is the key factor of momentum and the spirit of innovation will catalysis the out grow.

參考文獻
中文資料：
1. 馮邦彥著（2006），百年利豐---從傳統商號到跨國集團，香港：三聯書店
2. 陳琇玲/林宜萱譯(2004) ，價值鏈管理-創新解決方案，台北：美商麥格羅 ．希爾國際。
3. 利豐研究中心編著(2003) ， 供應鏈管理：利豐集團的實踐經驗，香港：三聯書店。
4. 利豐集團網站：www.lifung.com 。

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