| Summary: | 碩士 === 銘傳大學 === 企業管理學系碩士在職專班 === 101 === The main objective of the study is to analyze the financial and human-resource management performances among manufacturing factories for an internationalized firm in the plastic-product industry. Meanwhile, it also investigates the feasibility of resource supporting and/or sharing among factories. Through cumulative quarterly basis data during 2008-2012, the study conducts performance evaluation and contribution to the firm among factories based on financial ratios, human resource management, and cash conversion period.
The empirical results show that the difference of financial and managerial performances among factories comes from the flight of industry and the program of streamlining operation scale in Taiwan factories. Furthermore, the latter even miss-leads to conclusions when using ratio analyses rather than absolute values. Secondly, the study finds that there is partly cooperation between factories. It indicates the existence of resource supporting and sharing. Finally, according to the findings mentioned above, the study suggest further cooperation among factories in R&D and technologies and upgrading automation equipment for improving the overall performances to the firm.
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