The purpose of this study is to explore and empirically analyze the factors affecting the financial performance of Korean small- and medium-sized manufacturing companies, which are relatively insufficiently researched, in terms of human resource management (HRM). In particular, this study intends to examine the human resource management activities focusing on the individual influences of workers’ attitudes on systems and policies as well as jobs and organizations. This study reviews previous research and discussions on the human resource management system, as well as the organization and job-related attitudes and financial performance of workers, for the formulation of two hypotheses. Among the HCCP data, the hypothesis was verified through reliability and correlation analysis and stepwise multiple regression analysis for small- and medium-sized manufacturing enterprises. The results show, firstly, that human resource systems and systems have the same effect, but there were differences in the degree of impact. Secondly, job satisfaction has a statistically significant influence on financial performance. Lastly, all worker/employee attitude determinants are statistically significant for both job satisfaction and organizational commitment. HRM, previously relatively overlooked, provided theoretical and practical implications by demonstrating the direct impact on financial performance and the impact of individual human resource management systems and policies.

Abstract
1. Introduction
2. Literature Review
    2.1. HRM and Financial Performance
    2.2. Employee Attitude and Financial Performance
    2.3. SME Studies of HRM and FinancialPerformance
3. Research Methodology
    3.1. Research Model
    3.2. Research Measurement
    3.3. Research Sample
4. Statistical Analysis Results
    4.1. Regression Analysis of Profitability andGrowth
    4.2. Regression Analysis of Job Satisfaction andOrganizational Commitment
5. Conclusion
6. Limitation and Future Studies
References

• Umair KHAN(College of Economics and Management, Beijing University of Technology) Corresponding Author
• Yongan ZHANG(College of Economics and Management, Beijing University of Technology)
• Madiha SALIK(Beijing Normal University)