In this talk, based on the analysis of bifurcation points and Morse indices of trivial solutions at any perturbation value, the generating process of nontrivial positive solutions for a general singularly perturbed Neumann boundary value problem is developed. The bifurcation points of each trivial solution and then the exact critical perturbation value $\varepsilon_c$ which determines the existence or non-existence of nontrivial positive solutions are verified. An efficient local minimax method based on the bifurcation and Morse theory is proposed to compute both M-type and W-type saddle points by introducing an adaptive local refinement strategy, a continuation strategy for initial selection and the Newton method to improve the convergence speed. Extensive numerical results are reported to investigate the critical value$\varepsilon_c$ and present interesting properties of different types of multiple solutions.