The global economy has been gradually developing and aiming to promote the economic growth and to propel the industrial production. This article analyzes the competence of knowledge accumulation in Taiwan's enterprises by expert interviews, Analytic Hierarchy Process (AHP), and fuzzy set theory. This article shows that the competence of knowledge accumulation can be divided into three major influential variables: knowledge integration ability (KIA), knowledge absorption ability (KAA), and knowledge sharing ability (KSA). The findings indicate that KIA in firm-level knowledge accumulation performs the highest degree of influence among the three influential variables. Based on the literature and expert interviews, three sub-variables of "systematic ability", "mutual coordination ability", and "conventionalization ability" are extracted from the KIA variable. The results of fuzzy analysis indicate that "systematic ability" has a significant impact on knowledge accumulation. Furthermore, knowledge creation, access, and accumulative capacity assist in an enterprise's innovation, development strategy, and competitive advantage to integrate, absorb and share knowledge.