台灣品牌排名第二的華碩(ASUS：品牌價值13.24億美金)以及第三名的宏碁(ACER：品牌價值12.65億美金)與全球排名第100大的VISA(品牌價值33.4億美金)其品牌價值相差頗大；如何成就為世界知名的品牌，台灣廠商如何從代工(OEM)走入品牌(OBM)並在全球打響知名度，個中原因頗值得深入研究。在全球百大品牌中，我們可從歷史演進、地理位置、政治環境與經濟發展中找出可供研究與學習的世界品牌大廠，芬蘭的NOKIA與韓國的SAMSUNG就是可供研究探討的主題。 芬蘭國土面積33.8萬平方公里，人口約530萬人。芬蘭從12世紀中期歷經瑞典與蘇聯統治，雖於1917年趁蘇聯發生10月革命宣佈獨立及實施民主政治，但第二次世界大戰由於德國的入侵波蘭而引發史達林出兵攻打芬蘭，後因戰敗而被迫割讓東部地區卡瑞里亞(Karelia)予蘇聯。1944年芬蘭與蘇聯單獨簽署終戰條約，不僅償付鉅額賠款(約佔全國總生產5%)，亦須割讓國土面積1/12予蘇聯。1991年蘇聯解體。1995年芬蘭加入歐盟。 韓國國土面積9.9萬平方公里，人口約4800萬人。漢武帝時曾將朝鮮納入中國版圖。元朝曾經兩度以朝鮮半島為跳板，攻打日本。高麗李成桂於1392年受明太祖朱元璋冊封建立了朝鮮李氏王朝。豐臣秀吉統一了日本並在1592年出兵朝鮮，朝鮮半島的命運是跟隨中國與日本的興衰而起伏。1868年日本明治維新後所引起的中日甲午戰爭更是為了維繫在朝鮮的利益而爆發衝突。1910年日本占領韓國，企圖利用朝鮮征服中國，因而引爆了二次世界大戰。1953年韓戰後所簽署的停火協議沿著三十八度線將韓國劃分為兩個國家。2007年起韓國陸續與歐盟、加拿大和澳洲協商成立自由貿易區，以擴展全球貿易。 台灣國土面積3.6萬平方公里，人口約2300萬人。80年代台灣完成了十大建設，接著啟動了新竹科學園區，在“計畫型的自由經濟”主導運作下，克服了資源不足與國內市場狹小的發展瓶頸，在全球價值鏈中與國外企業採取垂直分工的模式就是所謂的代工生產OEM(Original Equipment Manufacturer)，造就了台灣的經濟奇蹟。時至今日全球化來臨，新興國家(包括金磚四國BRICs等27個國家)的崛起，加入了相同的代工生產行列，台灣的代工優勢不再，現階段台灣應追求微笑曲線的橫軸(右端)價值鏈分工中的自有品牌行銷以提升附加價值。 台灣的企業已由代工製造設計生產中厚植了實力，養成出有紀律的員工、有紀律的文化、有紀律的行動，現階段最須要有第五級的執行長來徹底貫徹行銷組合中的4C，才能增加消費者滿意、建立與消費者的良好關係、取得消費者的信任及承諾，從而得到消費者的忠誠，使得品牌在消費者心中產生了價值。品牌價值，就是以顧客為基礎的「品牌權益」觀念CBBE（Customer–Based Brand Equity），也就是不論消費者是個人或組織，品牌的力量來自於顧客所學習、感受、聽到與看到的品牌經驗。當台灣的企業徹底瞭解與執行領導品牌的八大核心精神，進入全球百大品牌之林就不是夢了。 / ASUS (brand value USD$1.324 billion), the number two ranking brand in Taiwan and ACER (brand value USD$1.265 billion), number three ranking brand in Taiwan have a quite big difference in brand value compared with VISA (brand value USD$3.34 billion), the 100th brand in the world. “How to become a world famous brand?” and “How do manufacturers in Taiwan step from OEM to OBM and expand their own brand awareness?” are issues worth discussing. Among the top 100 global brands, researching from historical evolution, geographic location, political environment and economic development, we can explore and learn from these major world brands. Nokia of Finland and Samsung of South Korea are two good examples for our study. Finland has an area of 338 thousand square kilometers and a population of around 5.3 million. Since the middle of the 12th century, it had been dominated by Sweden and Russia. Even though it declared independence and practiced democracy in 1917 when October Revolution happened in Russia, Stalin sent troops to attack Finland because Germany invaded Poland in the Second World War. Later Finland was defeated and it ceded eastern region of Karelia to the Soviet Union. In 1944, it signed a peace treaty alone with the Soviet Union that not only had to pay a tremendous amount of compensation (about 5% GNP), but also a cession of 1/12 of land. In 1991 the Soviet Union was disintegrated. In 1995, Finland joined the EU. South Korea has an area of 99 thousand square kilometers and a population of about 48 million. In the reign of Emperor Wu of the Han Dynasty, Chosen (Korea’s old name) was part of China. The Yuan Dynasty twice used the Korean peninsula as the springboard to attack Japan. Taejo Yi Seong-Gye was coronated by the Hongwu Emperor of the Ming Dynasty and established the Joeon Dynasty. Toyotomi Hideyoshi united Japan and in 1592 sent troops to Chosen. The fate of the Korean peninsula thus had been closely tied with the rise and fall of China and Japan. In 1868, the First Sino-Japanese war which was break out after the Meiji Restoration was due to the conflicts of the benefit in Korean peninsula. In 1910, Japan occupied Korea in an attempt to conquer China. That also led to the Second World War. In 1953, the cease-fire agreement after the Korean War divided Korea into two countries along 38th parallel north. Since 2007 South Korea has been in negotiations with the EU, Canada and Australia to set up Free Trade Zones in order to expand global trade. Taiwan has an area of 36 thousand square kilometers and a population of around 23 million. By the 1980s Taiwan completed Ten Major Construction Projects and then kicked off Hsinchu Science Park. Under the guidance of “Planned Free Economy”, Taiwan had overcome the development bottleneck of insufficient resources and narrow domestic market. With global value chain and the mode of vertical integration with foreign enterprise, the result is the making of the so-called OEMs (Original Equipment Manufacturers) that leads to Taiwan’s economic miracle. Up to now with the advent of globalization, the emerging countries (27 countries including the BRICs) join the same line of OEMs. That means Taiwan’s advantage in OEM no longer lasts and the present Taiwan should go for the horizontal axis of the smiling curve (right-hand side) in division of work in the value chain to conduct own brand marketing in order to elevate added value. Businesses in Taiwan have garnered enough power and experience from OEM productions and designs. They have disciplined employees, cultures and actions. At the present level, they need to have 5-th level CEOs to completely carry out 4C in their marketing mix to increase consumer satisfaction, establish good relationship with consumers to generate brand values in them. Brand value means concepts of CBBE (Customer-Based Brand Equity). This signifies no matter an individual or an organization, the power of a brand comes from the brand experience that customers learn, feel, hear and see. When businesses in Taiwan can thoroughly understand and carry out the 8 core values of leading brands, it will no longer be a dream to be one of the top 100 brands over the world.

Submitted by Marcos Samuel (msamjunior@gmail.com) on 2017-06-09T13:53:55Z No. of bitstreams: 1 DissertaçãoRonei.pdf: 3344749 bytes, checksum: b09b1e4a96587035267d5199a0568c95 (MD5) / Approved for entry into archive by Vanessa Reis (vanessa.jamile@ufba.br) on 2017-06-16T14:44:39Z (GMT) No. of bitstreams: 1 DissertaçãoRonei.pdf: 3344749 bytes, checksum: b09b1e4a96587035267d5199a0568c95 (MD5) / Made available in DSpace on 2017-06-16T14:44:39Z (GMT). No. of bitstreams: 1 DissertaçãoRonei.pdf: 3344749 bytes, checksum: b09b1e4a96587035267d5199a0568c95 (MD5) / Neste material, apresentamos aos professores que irão preparar alunos para a OBM, um material de apoio para a tarefa. No primeiro capítulo, a guisa de introdução, apresentamos o objetivo e a justificativa do trabalho. No segundo capítulo construímos a ligação histórica das competições desse tipo até a OBM e OBMEP. O terceiro capítulo apresenta uma lista de competições acessíveis aos nossos alunos. No quarto capítulo, trazemos orientações burocráticas e sugestão de livros para o estudo dos professores. Os capítulos seguintes (do quinto ao oitavo) são propostas de planos de aula para que os professores se preparem para o curso.

面對經營疆界( Business Boundary)越趨模糊的新世代，高科技電子消費性終端產業不斷展現誘人商機；隨著傳統映像管電視機式微，取而代之的薄型電視機進入市場，關鍵組件及軟體等科技研發競賽不斷推陳出新，刺激需求；原家電品牌(製造服務)業者主宰整個電視機產業，如今卻面臨強烈挑戰；覬覦液晶電視機(LCD TV)快速引爆市場需求，成長力道強勁並快速整合產業加值鏈，各業者競爭激烈，積極進場，甚至Electronic Manufacturing Service(EMS)大廠、資通訊業者等皆企圖搶奪液晶電視機市場。 液晶電視機產業能夠快速席捲市場，主要歸功於相關產業，積極投入研發與佈局，特別在投資新代線LCD面板廠、視訊晶片(IC)及設計代工的快速帶動下，讓產業加值鏈呈現蓬勃發展；而台商在此加值鏈佔有最重要的產業群聚。 從2009年德國柏林IFA、2010年美國CES Show、Computex等展覽中觀察到世界大廠不斷在技術研發向前推進；科技浪頭的百家爭鳴，似乎引領電視機產業來到一個不連續又不斷變動的競爭氛圍。在面臨產品生命週期短促、面板價格波動劇烈、多重廣播標準與門檻及終端市場需求變化巨大的經營挑戰下，產業加值鏈持續透過整合或外包策略因應；本研究個案廠商，考量資源分享極大化以提高競爭力，大多在此階段同時選擇代工(OEM/ODM)與自有品牌經營(OBM)。 本研究藉由文獻蒐集與個案深度訪談，得到來自不同資源基礎的四類個案廠商中，無論是選擇代工或自有品牌為主的商業模式，皆在任一模式佔總營收比重超過80%時，雖然產生部份限制，但從企業追求競爭力的角度來探討「驅動力」，其在降低成本、提高營業利益、養成關鍵技術Know-How、經營顧客服務等將展現最佳營運能量與效率；進一步就商業利益的角度檢視「平衡點」，其對於提高市場佔有率、構築自有品牌、經營顧客關係等亦將呈現效益最佳化。 至於，選擇代工與品牌並重之個案公司，則陷入較為不利之經營局面；然而，若能調整以自有品牌經營為主，與代工做切割，在創新能力、整體(含音質與畫質)設計能力等做到最具精緻特色，此亦極有機會先穩固區域品牌經營，再伺機擴張。最後對個案廠商未來發展做出策略建議，以及後續研究之方向，期為業界在強化競爭力與提高營業利益等經營議題，提供參考。 / The rapid penetration of Slim-Type TV with the price decline which is raised by the great progress of LCD related technology and increasing huge investment on new generation Fab. Taiwanese firms play significant roles in this worldwide prosperity and firmly integration at all-stream for a strong supply chain. As supply chain players keep implementing integration strategy to catch up with the cross-boundary opportunities, various business models have emerged. To address this phenomenon, a novel two-phase analytic framework was conducted to study the driving force and balance condition of Taiwan LCD TV vendors’ contract manufacturing (OEM)/OBM Model Choice. Through case-study and secondary data collection, we found that while facing tough business environment, Most of Taiwan LCD TV firms with different resource-bases , have choose both OEM/ODM and OBM to achieve economic scale for revenue increasing. Also, it’s a way to do cost reduction by sharing the resources. However, this study yielded different results when four-case companies implementing both OEM/ODM and OBM strategy, we found that if no appropriate resource allocation and right people/mechanism, increase another business model to existing model will bring the reverse effect. This paper finally concluded that different resource bases companies should consider various driving force and transform to the most suited business model through continue leveraging their own competences to catch the transient market opportunities.

網通的契機應該由1990年代以後，歐、美大廠開始全面給予台灣廠商代工的機會，也就是說當十多年前網通市場的主流還是國際大廠的時代中，而當時台灣IT產業幾乎也都集中於PC以及周邊的產品，所以當時創造出PC代工的頂峰，直到近年因為競爭加劇且毛利下滑的因素，外加上大陸廠商的急起直追，引使PC代工條件更加惡劣，另一方面網通產業也隨著使用者對頻寬要求的趨勢與網路基礎建設的佈建中，在短短的時間中成為代工的主力產業之一。 OEM廠商面對市場價格競爭與毛利低落的競爭環境時，絕對必須思考新的方法去改善劣勢與開創新局，轉型為OBM的生意模式固然可以避開目前種種代工所衍生出的問題，然而轉型之間卻會產生許多困難，是所有公司轉型卻無法避免的，甚至在OEM領域十分成功的廠商也必須克服林林總總的轉型障礙，所以筆者試圖找出原因與障礙的根源，唯有理解根源之所在才能對症下藥，並且有效的達成轉型的目標。 本研究之目的，就是來分析OEM轉型OBM時的困難與障礙，包含對於組織、人員、文化、工作定義、品質概念以及創新能力…等因素的探討，以及為何會產生問題還有問題的成因之分析，而面對以上轉型而產生出的種種轉型困難之因素，基本上可以分成三個構面，分別是a、過去成功模式不適用b、轉型的阻力c、新能力待養成，對這三個構面筆者將分別加以說明，並且整理出每一個構面下的各項因素之成因，供讀者有系統的理解成因及背景與克服其挑戰的過程。 本研究經過訪談後，可發現兩家廠商轉型的過程、組織、策略、國際化管理的程度…等的處理方式，並探討目前在代工與品牌並存的情況下，當面對市場削價競爭與微利的問題中，代工客戶又主導訂單之穩定度而產生不良影響時，兩家廠商如何試圖找尋出解決之道，而今轉型品牌已成為公司的重大方向之考量時，究竟要克服何種困難，而轉型中又會遇到何種阻力，又如何避開過去成功的模式，而不會流於以OEM的思維去轉型OBM，其後那些新能力又是必須培養建立的，這些皆為OEM轉型為OBM需要注意的重要方向。

Made available in DSpace on 2016-04-29T13:17:35Z (GMT). No. of bitstreams: 1 Alexandre Jose Bernardo.pdf: 503505 bytes, checksum: 91e3deb80d00f17d171531e3fd5652cd (MD5) Previous issue date: 2011-06-03 / The behavioral analysis studies human behavior in various situations. Performance Management is a proposal for intervention based on scientific principles supported by this line of research. It can be defined as a functional system, where relations act as stimuli or consequences of workers' behaviors are closely interwoven, in which positive reinforcement can play an important role in controlling the behavior and the handling of the punishment. The proposed Performance Management, through its basic precepts, conveys that some behavioral principles act as facilitators in achieving a desired outcome. This study is aimed to identify contingencies and behavioral principles through the verbal report of human resource managers and company workers in São Paulo. The participants were two professionals in human resources from two different companies in the city of São Paulo working as industry representatives. This experiment was performed simultaneously with an application of 120 questionnaires, given to officials of the companies who belonged to the professionals in RH. The return of the questionnaires was 65%, completing the study with 78 workers. The aim of this study was to identify contingencies and the principles of Performance Management across the verbal report of human resource managers and employees of these companies. The results were as follows. In practical terms, there is a widespread ignorance on the part of managers regarding the principles pointed out by Daniels and Daniels (2006), identified in the introduction to this research. It can be seen that some principles are used in day-to-day business, but such use is due to an ancient cultural practice, not actually assigned to a technical or received by the manager. On the other hand, it can be seen that the discourse of personnel managers in business will identify many of the rules between them, although these are not completely compatible with the proposals of Performance Manager. It is believed that studies regarding the applicability of behavioral principles coupled with intervention projects in everyday organizations can promote knowledge and use intentional rational principles, which were studied here. Finally, it was noted that the discourse of the organization offers a way to implement the stipulations of PM. This will probably not be an easy path, even through the distance that was found between what was proposed by Daniels and Daniels (2006), and data collected in organizations / A análise do comportamento estuda o comportamento humano em diversos contextos. A Performance Management é uma proposta de intervenção com base em princípios científicos sustentada por esta linha de pesquisa, podendo ser definida como um sistema funcional, onde as relações atuam como estímulos ou conseqüências de comportamentos dos trabalhadores entrelaçados entre si, no qual o reforçamento positivo pode assumir um papel importante no controle do comportamento, assim como a manipulação da punição. A Performance Management propõe através de seus preceitos básicos que alguns princípios comportamentais atuam como facilitadores na obtenção de um resultado esperado. Este estudo teve como propósito identificar contingências e princípios comportamentais através do relato verbal de gestores de recursos humanos e trabalhadores de empresas da cidade de São Paulo. Participaram da pesquisa dois profissionais da área de recursos humanos de duas diferentes empresas da cidade de São Paulo como representantes do setor. Simultaneamente foi realizada a aplicação de 120 questionários aos funcionários das mesmas empresas as quais pertenciam esses profissionais do RH. O retorno foi de 65% dos questionários, finalizando a amostra desse estudo em 78 trabalhadores. O objetivo deste estudo foi identificar contingências e os princípios da Performance Management através do relato verbal dos gestores de recursos humanos e dos trabalhadores destas empresas. Os resultados encontrados foram os seguintes: em termos práticos há um grande desconhecimento por parte dos gestores acerca dos princípios apontados por Daniels e Daniels (2006) identificados na introdução desta pesquisa. Pode se perceber que alguns princípios são utilizados no dia-a-dia das empresas, mas essa utilização se deve a uma prática cultural antiga, e não de fato a um conhecimento técnico atribuído ou recebido por parte do gestor. Por outro lado pode-se perceber que o discurso dos gestores de pessoal nas empresas permite identificar boa parte das regras das mesmas, embora essas não sejam totalmente compatíveis com as propostas da Performance Management. Acredita-se que estudos que se relacionem a aplicabilidade de princípios comportamentais aliados a projetos de intervenção no cotidiano das organizações possam promover o conhecimento e o uso racional e intencional dos princípios aqui estudados. Finalmente, percebeu-se que o discurso da organização oferece um caminho para a implantação dos preceitos da PM. Este provavelmente não será um caminho fácil, até pelo distanciamento que se encontrou entre o que foi proposto por Daniels e Daniels (2006) e os dados coletados nas organizações

Tese de mestr.. Métodos Computacionais em Ciências e Engenharia. Faculdade de Engenharia. Universidade do Porto. 2000

縱觀台灣過去產業發展史，多數公司由代工起家，歷經多年的經驗，擁有優異的生產製造能力。當中國大陸躍升為世界工廠後，其低廉的生產成本競爭優勢，讓外國的大廠趨之若鶩，於是台灣企業開始思考如何不再靠賺取微薄代工利潤來經營，而是藉由自創品牌來提升自己的競爭力。然而，自創品牌的想法固然不錯，但是能夠真正將品牌經營成功的企業卻是少數。其中，台灣製鞋業受到中國大陸低廉的生產成本所影響，導致許多製鞋廠倒閉或是轉往其他國家設廠以求生存。本研究的個案對象就是當初因成本壓力，因而前往中國大陸設廠的製鞋企業─達芙妮。 本研究文獻探討著重在三個部分：品牌、代工與自創品牌、策略行銷4C理論。利用邱志聖(2006)策略行銷4C的四大構面：外顯單位效益成本、資訊搜尋成本、道德危機成本及專屬陷入成本，來研究中國大陸女鞋領導品牌達芙妮。本研究將達芙妮的發展軌跡分為五階段，分別為全代工、品牌草創、自建通路、品牌滲透、品牌擴張等五個時期。透過策略行銷4C架構，分析各階段具體作為的策略意涵，並歸納各階段發展的側重點，研究實務個案與理論架構之異同。 本研究歸納出以下結論：一、全代工時期的關鍵在於解決外顯單位效益成本。達芙妮透過及早轉移生產基地，降低生產成本，成功獲得客戶的訂單；二、品牌自創時期的關鍵在於解決資訊搜尋成本。達芙妮藉由舉辦展銷會與積極參展，成功吸引通路商願意銷售產品給最終消費者；三、品牌自建通路期的關鍵在於解決資訊搜尋成本。達芙妮減少透過通路商銷售，而是靠自建通路直接與最終消費者接觸。四、品牌滲透期的關鍵在於解決外顯單位效益成本與資訊搜尋成本。達芙妮透過建立配銷中心、整合設計團隊及密集展店方式，達到深耕市場的目標。五、品牌擴張期的關鍵在於解決外顯單位效益成本。將自己定位於流行產業的達芙妮，提供多樣化產品滿足消費者日新月異的需求。 關鍵字：代工、自創品牌、策略行銷4C / When viewing industry development history in Taiwan, most companies started from original equipment manufacturer (OEM) and have developed manufacturing capability. When China became world factories because of its low cost competitive advantage, a lot of companies transferred their factories to China. As a result, Taiwan’s companies started to change the business model from OEM to OBM to earn more profit. Many companies in Taiwan’s shoe industry were impacted by low cost competitive advantage in China, and thus they went into bankruptcy or transferred factories to other countries to survive. The case “DAPHNE” in the study was the shoe company pressured by production cost and transferred factories to China at that time. Literature review in the study has three parts: brand, OEM&OBM, Strategic Marketing 4C theory. Utilizing Chiu’s (2006) Strategic Marketing 4C framework examines China leading female shoe company DAPHNE. The study separates development track of DAPHNE into five stages: OEM, brand introduction, construction of stores, brand penetration, brand expansion. Using Strategic Marketing 4C framework understands strategic meaning in key strategies, summarizes key action in each stage, and examines the difference between reality and theory. The research shows following conclusions: First, the key success factor in OEM stage is that DAPHNE transferred its factories as soon as possible to decline production cost to get orders; Second, the key success factor in brand introduction stage is that DAPHNE attracted dealer by holding trade fairs to sell products to end users; third, the key success factor in construction of stores is that DAPHNE built direct selling stores to communicate with end users; fourth, the key success factor in brand penetration is that DAPHNE built distributor centers, integrated design teams, and expanded stores intensively to penetrate China market; fifth, the key success factor in brand expansion is that DAPHNE provided various products to fulfill consumers’ diverse demands. Key Words: OEM, OBM, Strategic Marketing 4C

Researchers claim that to improve business and really make an impact on the market it is critical to develop organizational capabilities and create organizational learning. Business Intelligence (BI) has during the latest years gained lots of attention among organizations for being a tool that can help improve the business. However, even though organizational learning is critical at the same time as BI has become a main tool to improve the business the linkage between these two concepts has not been a topic for research. This thesis is taking an Organizational Behaviour Management (OBM) perspective when analyzing whether BI-tools create the right conditions for learning. A case study was made at Skanska Sverige AB where their three largest BI-tools were analyzed. The study was made in three steps; by an individual analysis of the tools, a questionnaire sent to all operational managers who uses the tools and by interviews with nine of these managers. The analysis of the tools indicated that the BI-tools at Skanska Sverige AB do not currently create the right conditions for learning. Few actions are taken because of the information in the tools.

ABSTRACT In Taiwan, to spin-off the OEM from OBM (Owned-Brand Manufacture) business has been a hot topic of disputed discussion for a long time since Stan Shih announced his strategic policy in ACER reorganization in 2000. Starting from then, even the slightly internal reorganization, the officially spin off WISTRON from ACER under the Taiwan¡¦s Corporate M&A (Merger and Acquisition) Law which was launched in 2002, the ACER and WISTRON have got success respectively later on, and several similar reorganization case of OEM and OBM business splitting in Taiwan ICT electronic industry and et cetera, all have triggered a lot of disputed discussion. And the arguing has never been ceased. The advantages and disadvantages of splitting OEM from OBM business have been researched and discussed by many experts. Either to-do or not-to-do the spinoff has its own devotees. No consensus has been made at all. Regardless the determination of spinoff has put the enterprise in a dilemma, but this paper focuses on the key success factors in management of splitting OEM from OBM business in Taiwan ICT electronic firms from the perspective of human resources and corporate relationship management. Because the issues and concerning arising from splitting OEM from OBM are not wholly covered under the scope of enterprise¡¦s Re-engineering at scale¡¦s down-scoping. The difficulties of splitting OEM from OBM business are more than the difficulties of down-scoping Re-engineering which is just mainly emphasizing at Refocusing. It needs not only to consider increasing competitive advantage on both side of OEM and OBM but also be faced with how to carefully handle the response of the interested parties, including stake holders, employees, customers, venders, government and community organizations and media and more. Via the methodology of Case Study, this paper intends to understand those Taiwan's information and communication technology (ICT) electronic firms who chose splitting OEM from OBM business while facing of global environmental change, how they re-organized in order to refocus business and built a lean supply chain. In the mean while, from the view point of human resources manage and corporate relationship management, explores what the key success factors shall be handled in the implementation of the reorganization splitting OEM from OBM business. Key words: OEM/ODM, OBM/Owned-Brand, Spin-off/splitting, KSF/Key success factor

The objectives of this research are, first to develop a greater understanding of open book management, secondly to survey the current national status of open book management, and thirdly to conduct a preliminary examination on how employee attitudes are directly influenced by the open book management intervention. In this study, a questionnaire survey is conducted on 307 middle-level managers. The data is used to analyze the influence of the open book management over organization commitment and job satisfaction; then individual control variables, as well as business literacy training and pay-for-performance of the open book management are included as intervening variables to examine the effect. The study findings include the following five aspects. First, the domestic companies are more conservative in the financial disclosure. Second, the financial disclosure has positive effect on intrinsic job satisfaction and this effect is reinforced if companies implement pay-for-performance programs. Third, unless companies implement pay-for-performance programs, the financial disclosure would have no effect on recognition to the organization and extrinsic job satisfaction. Fourth, financial disclosure has positive effect on centripetal force to the organization but no significant effect after taking the intervening variables into account. It means that the centripetal force to the organization is not influenced regardless of the increased level of financial disclosure or implementation of pay-for-performance programs. Fifth, the hypothesis that the effect of business literacy training will influence the relationship between financial disclosure and employee attitude is not confirmed