關鍵字:知識管理、工作流程。 Small-to-medium enterprises mostly focus on some ways of organizational change, in which it needs few resources, in less scale and it is not so related to gaining competitive advantages. The rebuilding of work process management systems is a simple, fast, and inexpensive way. Through the construction of a theoretical framework of knowledge management and applying the knowledge management activities improve work process will enable enterprises to build an environment which allows them to get away from down-turn business cycles. As a result, it will enhance their competitiveness, control their costs and increase their efficiency. Previous research has investigated the impacts of knowledge management to business and the effects of work process redesign on business respectively. It has not emphasized the importance of knowledge management in work process. Even if the fact is the work process contains knowledge management activities, businesses have not recognized this fact and benefited from it. Thus, the purpose of this study is to explore the knowledge management activities of work process, to know how importance of the knowledge management activities are to work process redesign, and how the redesign will increase an enterprise’s competitiveness. This research employs both interview techniques and internal data collection to gather research-related data. The analysis shows that combining knowledge management activities into work process will help to control costs and increase efficiency. More detailed analysis shows that the characteristics of knowledge storage, application, sharing, and innovation contribute to the control of work process, and finally through the combination of knowledge management activities into work process, the case company can achieve its cost control and process efficiency.