This study develops a conceptual model: Customer Output Process Integrated System (COPIS) with hybrid push-pull strategy. We seek to investigate the performance and critical success factors of a Taiwanese enterprise. The COPIS conceptual model provides managerial insights to enterprises to achieve their objectives as well as to improve customer relationship. Through an appropriate process design, the Taiwanese enterprise is able to control critical factors and performance indices to maintain flexibility and robustness. Enterprises should design and plan their process based on the characteristic of the business, the processing design, the flow design and the load leveling system.