| Summary: | 碩士 === 國立彰化師範大學 === 會計學系 === 99 === We declaim that when managers facing global competitive in Taiwan’s small and medium businesses. A cost leadership strategy may have the disadvantage of Taiwan’s small and medium businesses. So increasing the relationship with supply chain can be a strong competitive advantage in a global marketplace. So, the research is to investigate that budgetary slack will affect organizational performance by way of customer relationship quality.
This paper use budget literature review to set up a hypothesis and questionnaire survey to analyze the research purposes. Through the multiple regressions analysis and path analysis, we invested 220 middle managers in 220 owner firms, which were listed in the Changhua County EMBA association. The collected 151 valid samples are then analyzed using path analysis and hypothesis testing, provide support for these predictions.
The findings of this study support our expectation that the positive relationship between budgetary slack and organizational performance significantly, it’s also affect organizational performance by way of customer relationship quality significantly. This means that the Taiwan’s small and medium businesses should increase budget resources in various departments. It is enhances the relationship of Taiwan’s small and medium businesses and the supply chain enterprise. Our implications also indicated that increase budget resources was not directly associated with organizational performance but indirectly related to promote competitive power in Taiwan’s small and medium businesses.
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