傳統的中小型企業，在台灣經濟發展史上，佔了舉足輕重的地位。隨著時代的變遷，社會型態的改變，人們的生活水準提高了，價值觀改變了，而在市場的強烈競爭下，企業成長成為必然的，在成長過程中，管理控制成了重要的課題。

本論文個案研究，透過相關文獻探討，傳統企業在成長階段，與管理控制的演進，除了大環境的趨勢變革外，都應用了理論的科學根據。

The traditional small and medium enterprises play a crucial role in the history of economic development in Taiwan. With the change of times and society type, people’s living standard has been raised and their values have changed. Under the strong market competition, the growth of the enterprise has become inevitable. During the process of growth of the enterprise, the management control has become a key issue.

This paper adopts the method of a case study, studies the related literature, and discusses the evolution in the traditional enterprise in the process of growth and management control, which applies the theoretically scientific foundation, except the environmental change in trend.

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