Industrial manufacturing firms in the precision goods sector often undergo gradual structural expansion as production requirements become more complex. In watch manufacturing, this expansion is typically reflected in the creation of specialized internal departments that separate machining, inspection, assembly, engineering, and client coordination functions. This organizational shift is generally driven by increased variation in product specifications, higher order complexity, and the need for standardized internal control systems. In contract manufacturing environments, operational structure becomes more important than product identity because production output depends on coordination between multiple technical stages. Billow Time Watch Co., Ltd., a Shenzhen-based watch manufacturer founded in 2004, follows this type of development pattern according to its company materials. The firm began as a small workshop and later expanded into a multi-department manufacturing operation. Its early structure consisted of limited machinery and a small workforce, with approximately 23 employees and around eight production machines at the initial stage. Early production activities focused on basic machining and finishing operations, including polishing and drilling, along with elementary inspection functions for watch components. In its initial phase, the company’s internal structure was concentrated around manual and semi-mechanical processes. Component handling was carried out through basic workshop arrangements without clearly separated