TY - JOUR T1 - COMPARATIVE ADVANTAGE MAXIMIZING MODEL FOR HEDGE ETA AMID SMES AU - Fu, Chung-cheng AU - Fu, Vicky Yu-hsin PY - 2021 DA - September DO - 10.17261/Pressacademia.2021.1457 JF - Journal of Economics Finance and Accounting JO - JEFA PB - Suat TEKER WT - DergiPark SN - 2148-6697 SP - 117 EP - 125 VL - 8 IS - 3 LA - en AB - Purpose- An index of eta shall realistically align and enhance on work order basis process in manufacturing, due to tough business in competitionurging SMEs to smart comparative advantage. Once these improvements failed, could not heal existent chronic pandemic of efficiency oreffectiveness either.Methodology- The research contrasts both substantial endogenous and exogenous variables by the driver of scale ratio as well as a throughputyield index, reflects the timely outcome to identify and fuse both quantitative and qualitative together driven by OEE, which correspond withamong performance index, availability index, and quality index, runs live attributive data of subcategory to understand OEE based on financeoutcome dimension and process-outcome dimension from original uploading points.Findings- SMEs accounted over nighty percent in industry, using OEE as a metric to address future discounting in hazy rule. Therefore, fusing thelatest information technology is vital in assisting current deviation on tractable, realistic, and applicable improvement, which finds out a wayforward maximum comparative advantage that while plotting the flexibility associated by Edge Computing under Modules Driven Architecture.Conclusion- Focus means about making it simple. A model provides particular eta to optimize scheduled work order validly. One case study isemployed to explain and benefit both OEE and ROI. KW - Comparative advantage KW - ROI KW - OEE KW - VUCA KW - VIVO CR - Ackoff Russell L. (1994). Systems thinking and thinking systems. System Dynamic Review, https://doi.org/10.1002/sdr.4260100206 CR - Baird John C. (1984). Information theory and information processing. Information Processing & Management, 20(3), 373-381. https://doi.org/10.1016/0306-4573(84)90068-2 CR - Basu, V., Leaderer, A.L., (2004). An agency theory model of ERP implementation. SIGMIS Conference. Tucson, AZ USA. 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Sage, DOI: 10.4135/9781412983907.n829 UR - https://doi.org/10.17261/Pressacademia.2021.1457 L1 - https://dergipark.org.tr/en/download/article-file/2005876 ER -