本研究將中小企業暨業務推廣人員的獎勵 / 紅利制度與公司產品利潤之關係作了研究。透過決策分析的決策樹理論、簡易多屬性評等技術與會計師事務所管制點的概念模型來套用，試著找出彼此關係的最適解決方案或者是去最小化其最大可能後悔。
而中小企業存活率一般低於整體企業，服務業的存活率通常低於製造業，經濟不景氣時，5 至 49 人的中小企業所受衝擊相對較大，存活率甚至低於微型企業，由於該級距的中小企業是附加價值率僅次於微型企業，而就業人數最多的族群，影響層面廣大，因此應加以重視。
經過 25 年的演進，中小企業的結構與體質已經逐漸轉變，針對中小企業的相關資料所呈現的現象，本研究建議應更關注中小企業的競爭環境；由於人事成本不斷提升，中小企業吸納人力的容納能力逐漸降低，應避免此一趨勢不斷發展，否則中小企業創造就業機會的功能將更無法發揮；如何鼓勵中小企業從事人力資源投資，以提升勞動生產力，將是提升台灣產業競爭力的要件之一。
因此應特別重視相關的輔導措施，以助其度過市場衝擊的難關；不過，利用電腦系統協助企業內部管理流程的電子化效益，則尚未在中小企業中顯現，因此未來仍有很大的努力空間。

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.

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