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The business diagnosis mechanism can be used to detect the managerial obstacles in the operation of SMEs so that their business patterns can be adjusted and effective up-to-date countermeasures adopted to realize sustainable operation. Therefore, the current diagnostic study uses S Company as a case, firstly making an overview of the synthetic rubber industry as against the backdrop of Taiwan and the world; calculating the breakeven point of S Company, namely the sales volume needed for it to avoid losses; and, making a diagnosis on the basis of the company’s seven management functions: production, marketing, human resources, research and development, finance, administration and information. Chu-i Yu’s Finance-Management-Strategy-Analysis (FMSA) theory is utilized in analyses of financial priorities, feasibility of management and strategies to comprehensively conclude the key indexes of S Company in finance, management and strategies, including the existing problems. A cross-over analysis based on the business diagnosis model shows the problems in the business development of S Company, with strategy analysis and detailed action plan provided for future improvement, as a reference for business managers to improve their business performance.
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