位於台灣中部地區的盈錫精密工業股份有限公司（以下簡稱盈錫）在因應不斷轉型的經營壓力中，調整人力結構、組織架構、導入新系統及數位轉型過程中整備所需的準備與元素，並鏈結品牌行銷與市場通路，符合高階市場少量多樣、精準穩定、資訊透明的要求。本研究探討盈錫的三流匯聚——品流、心流與資流，逐步從傳統黑手產業邁向黑帶智慧營運者，可做為台灣中小企業借鏡的案例。盈錫目前專攻精密螺帽與精密零件，在總經理巫有崇與執行副總經理巫有提兩雙胞胎兄弟接手經營之後，以「小零件成就大世界」的願景，成立品質實驗室致力提升產品品質，並全力推動產、學、訓三合一計畫以培育人才，解決勞動力不足的問題，並形塑獨特的人力資源管理與企業文化。除參與國家獎項的競逐，近期更呼應時代趨勢，運用國家創新系統所提供的政府資源，成功結合營運科技與資訊科技邁向智慧製造與營運，開拓國際客戶與經營國際自有品牌的績效已逐步展現。

YINSH Precision, a key component provider for CNC machine centers located at the center of machinery cluster, quickly and progressively responds to upgrading and transforming challenges. Transformation strategy encompasses adjustment in human capital structure, organizational development, new system introduction, and preliminary infrastructure for intelligent manufacturing. Meanwhile, branding strategy and marketing campaign are swiftly accommodating high-end segment needs, including mass customization, precise stability, and data transparency. The research ad-dresses convergence of thee flows: accountability (including character, quality, and brand), competence (including mindset, passion, and eccentricity), and digi-tech (including technological resources, AIoT capacity, and data intelligence) as the underlying foundation of digital transformation. Twin brothers Roy Wu (GM) and Jack Wu (executive VP) collaborate with stakeholders to pursue YINSH’s vision “construct the world with little parts” successfully the last 20 years. Strong ties with local universities to cultivate talents in advanced sector, quality labs ensuring high-end quality assurance, intertwined resources along public and private partnership for advanced manufacturing capacity, and unique organizational culture and human policy are attributed to YINSH's achievement. Intelligent manufacturing and operation leading to wider global expansion and higher brand equity are highly expected in the near future.