Abstract
We examine the relationship by the way the incentive scheme (or dividend) and the profit-sharing plan for sales personnel in the small-to-median enterprises (SME’s) in Taiwan. Try to find the best solution for the relationship between them via applying the decision tree theory of decision making, SMART (Simple Multi-Attribute Rating Technique) and the conceptual model of accounting firm control point. The survival rate of SMEs is generally lower than the overall enterprise. Besides, the survival rate of service industry is normally lower than manufacturing. The SMEs with 5-49 employees will suffer more when the economic is in downturn. Its survival rate is even lower than the micro-enterprises since its value-added rate is second only to micro-enterprises, and it is also the largest employment groups which will also be affected more. Therefore, this issue should be highly valued. After 25 years of evolution, the structure and constitution of SMEs has gradually changed. This study suggests paying more attention to the competitive environment of SMEs. The employ carrying capacity of SMEs decreases due to personnel costs rises. This trend should be avoiding continuous development. Otherwise the function of SMEs in creating jobs opportunities will be unable to be implemented. As a result, how to encourage SMEs to invest in human resources to improve labor productivity will be one of the elements to enhance Taiwan's industrial competitiveness. Pay highly attention to related assistance measures, to help them tide over market shock; however, the electronic efficiency by using computer system to assist the internal management processes of enterprises is still not seem. Therefore, there is still much room for improvement in the future.