| Summary: | 碩士 === 國立彰化師範大學 === 會計學系在職進修專班 === 91 === The main purpose of this study was to explore the problems of small and medium enterprises (SMEs) Management and Strategy. The information was collected through questionnaire and research range included the members of Machine-manufacturing industry of central Taiwan area and TAICHUNG HSEIN Machinery Industry. Randomly sampled 300 managers from 1000 members as samples. 152 questionnaires were returned and valid. The valid return rate was 50.7%.
The investigation results of questionnaire were analyzed through statistic methods, such as descriptive statistic analysis, t test and analysis of one-way ANOVA to test the research hypotheses. Based on the research findings, the following conclusions were established: From the problem of business management, SEMs regarded if from uninfluenced to common.（1）For the problems of business management and strategy, there were only partial distinct differences in sex of the managers, under license or award, the level of the managers, the government subsidies and assistance.（2）For the problems of production management, there were only partial distinct differences in the education level of the managers, and under license or award. （3）For the problems of marketing management, there were only partial distinct differences in capital, sales in the last year, the government subsidies and assistance.（4）For the problems of human resource management, there were partial distinct differences in numbers of employee, overseas investment, the government subsidies and assistance, under license or award. （5）For the problems of research ＆ development, there were partial distinct differences in numbers of employee, overseas investment, and capital.（6）For the problems of finance management, the findings revealed that the degree of all sampled enterprises concerned finance in unanimity.
Several recommendations were proposed according to the findings and conclusions of this study: 1.The recommendations for the government: (1) Build an entrance website of knowledge rapidly. (2) Provide with a high quality operating environment for SMEs. (3) Guide SMEs to create competitive advantages. (4)Enhance promotion channels of guidance activities. 2.The recommendations for the small and medium enterprises: (1) Learn to use the resource of outer organization. (2) Look for solutions of operating and managing problems aggressively. 3.The recommendations for the further studies: (1) Enlarge the research population to high level managers. (2) In research methodology, not only use quantitative but also qualitative methodology. (3) Consider other variables in future research.
Key Words: SMEs, business management problems，machinery production
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