本研究之研究目的在於以塑化製品業之某個案公司在海外與國內均有營運中心的情狀下，分析各營運中心之財務及人力資源管理績效，並檢視其資源支援或資源共享的可行性。透過2008年至2012年資料，本研究進行財務比率、人力資源管理及現金轉換週期等三方向之分析，比較個案公司在各營運中心之財務及管理績效的表現，以作為了解資源支援或資源共享在各營運中心實行或後續發展之可行性。分析結果顯示，各營運中心在財務及管理績效的差異來源，包括受到產業外移及臺灣區營運中心因實施精簡計劃等影響，而後者更對比較各營運中心績效時，造成比率分析無法完全呈現如絕對數值之合理結論。其次，本研究發現，個案公司在營運中心之間存在部分業務上的合作關係，因此資源支援與共享的現象是存在的。最後，根據以上之研究結果與發現，本研究對個案公司提出擴大營運中心之間在研發與技術上之合作，以及增加自動化設備之建議，以提昇個案公司整體績效。

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 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.