| Summary: | 碩士 === 義守大學 === 管理科學研究所 === 92 === Abstract
In the process of economic development, small and medium manufacturing enterprises play very significant positions in Taiwan. For the last five decades after the Second World War, Taiwan had successively gone through oil crisis, foam economy and financial turmoil. Despite these sufferings, small and medium manufacturing enterprises had the courage to challenge predicament and forge ahead against the reverse current. This was just the spirit of small and medium manufacturing enterprises of Taiwan. They made contributions to the prosperous development of economy and gave outstanding performance. Nevertheless, after Taiwan joined WTO in early 2002, there are some problems in small and medium manufacturing enterprises one after another, such as the much keen market competition, the difficulties for fund collection and the shortage of talents.
This article attempts to, through the exploration of case research, intend and understand the difficulties of fund collection and the operational problem faced by small and medium manufacturing enterprises, especially on the changes of financial ratio, whether it has certain extent of effects on the operational process of small and medium manufacturing enterprises to the enterprise. Besides, from the two aspects of finance and operation, this research uses financial ratio analysis and SWOT analysis to inspect the real problems faced by small and medium manufacturing enterprises and makes comparison between Altman’s business bankruptcy model and business synthetic rating model. It is hoped that through verifications, this paper can detect the real risks of small and medium manufacturing enterprises, which lead to operational difficulties by attempting to find out the solutions.
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