5.固定資產投入對於手機製造企業選擇發展自我品牌，所創造企業 之價值呈現顯著之正影響。從事專業代工所創造企業之價值呈現 不顯著之正影響。 The purpose of this research is study when information product manufacturers in Taiwan involving the Mobile Phone product field, what the significant factors will affect the economic added value in management performance of ODM and OBM businesses. Based on the financial reports, descriptive statistic and multi-regression analysis method this research is used to analyze the factors that affect the management performance by multi-regression in the period of study. EVA is defined as a dependent variable. And the design cost、marketing cost、inventory control、A/R management and fixed asset investment in this research who affect corporate performance will be defined as independent variables. According to the comparison and analysis results, the key factors and significant effect management performance of Mobile Phone Company are found, and the conclusions are obtained as follows:
1.There are insignificant and negative relation between design cost and EVA of ODM and OBM Mobile Phone Company.
2.There are significant and positive relation between marketing cost and EVA of ODM and OBM Mobile Phone Company.
3.There are insignificant negative relation between inventory control and EVA of OBM Mobile Phone Company. But the relation is significant and negative between inventory control and EVA of ODM Mobile Phone Company.
4.There are significant negative relation between A/R management and EVA of OBM Mobile Phone Company. But the relation is significant and positive between A/R management and EVA of ODM Mobile Phone Company.
5.There are significant and positive relation between fixed asset investment and EVA of OBM Mobile Phone Company. But the relation is insignificant and positive between fixed asset investment and EVA of ODM Mobile Phone Company.
