With rapid changes in the competitive environment of enterprises, the impact of interna-tional economic activities and globalization would result in business operations facing increa-singly severe competition, survival and challenges from all over the world. For the sustainable operation and development, all the enterprises have continuously taken precautious actions and corresponding changes to effectively improve the efficiency, quality and competitiveness of business operations. Especially for the manufacturing industry, the most important strategy to enhance the company's competitiveness is the well-arranged material management and consistently making progress of the production process, which allow the company take advan-tages over the competitors. This study employs the case study method with the comparative approach to conduct an in-depth discussion of a military factory for analysis and investigation. In this study, serval individual cases of the material management have been carefully analyzed the key factors for its success. Based on the results of the research and analysis, specific suggestions have been proposed for the material management improvements and implementation in all military fac-tories in the near future.