| Summary: | 碩士 === 長榮大學 === 經營管理研究所 === 91 === In addition to the superiority of the same language and the same culture with mainland China, Taiwan takes the advantage of inexpensive and sufficient employees, the cheap land and various preferential tax rate, etc. These factors make Taiwan fleeing funds centralize to shift to mainland China. Therefore, how to use cross-strait division models to help businesses promote their operation performances becomes a very important issue.
The purpose of this research is to investigate the influence of both business and industry characteristics on the cross-strait division models, and to study the influence of cross-strait division models on the business operation performances for different types of business and industry characteristics. Taiwanese businesses, which are investing both in mainland China and Taiwan, are taken as the major objectives to survey. This study categorizes cross-strait division models into four types: horizontal divisions in both manufacture and R&D, vertical divisions in both manufacture and R&D, horizontal division in manufacture and vertical in R&D, vertical division in manufacture and horizontal in R&D. The business operation performances are measured by the Balanced Scorecard including four perspectives: customer, financial, internal business processes, and learning and growth, which is proposed by Kaplan & Norton.
By using questionnaire surveys and statistical analysis, some conclusions are made. The results the chi-square independence test reveal that some of business characteristics have a significant influence on cross-strait division models, but the industry characteristics have no significant influence on cross-strait division models. The results of one-way ANOVA test and T test reveal that the cross-strait division models have a significant influence on business operation performances for some business and industry characteristics. Therefore, an enterprise should choose a suitable cross-strait division model to improve its business operation performance according to its own business and industry characteristics.
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