The purpose of this educational case is to understand what kinds of mechanism factors are existing and how can adapting those in the growing steps of firm. We suggested three steps of growth phase to describe the each step’s mechanism factors. The main issues of the start-up phase were organizational construction and resource acquisition paths to build up the successful business boundary. In the growth phase, how to overcome management crises which were relating to subject, resource and environment matters was the main concern. One of the most important topic was how to get the grow engine toward the maturity phase in order to achieve new challenges to keep up the sustainable management and to accelerate growth depth. Abacus built up successful business boundary with considering three main dimension. First, he choose the most experienced field and second, he triggered the business item that can make-up the feasible organization for implement and sale of products. Last, he entered the business that can take profit at first year. In spite of his successful selection of business boundary, he has been facing a lot of crises in severe competitive environment such as fail of recruiting human resource, disunion of organization and conflict between executives. However, Abacus is preparing for new generation becoming a global company toward the mature phase beyond challenges.