The future prospects of Taiwan’s beauty market are promising, and skin care products foundries play an important role in the entire beauty industry. With the acceleration of market changes, the improvement of cosmetics regulations, the higher the threshold for OEM investment, and the fiercer competition, how can Taiwan's small and medium-sized skin care product OEMs make corresponding business strategies to maintain their competitive advantage. This study explores the current operating strategies of small and medium-sized cosmetics OEM factories through case studies, analyzes how to gain a competitive advantage, and takes A company as a practical case. Through case analysis, in addition to the investment in the hardware and software of the cosmetics factory equipment, the production process is strictly controlled and operated. The creation of processes can enable companies to maintain market competitiveness, gain the trust of customers, continue to improve product quality and lead the skin care product foundry industry towards high standardization, and become a positive cycle to enhance value.