This paper analyzed twenty-six production-related KPI(Key Performance indicator) factors of business diagnosis, such as personnel, equipment, materials, operations and quality affecting company business competition to 186 small machinery manufacturers in 2010. Also, we explained the concept of Business Positioning and divided research subjects into four Business Positioning Groups formed break-even point ratio & fixed cost ratio to sales and then we compared between the 4 groups using Logistic Regression analysis by SAS statistical software package. The objective of this study is two-fold. The first is to find out production-related KPI factor of superior Business Positioning Group. The second is to suggest improvement ways for small manufacturers in order to get better profitable Business Positioning.

The government supports politic funds to Small Business having difficulties of insufficient capital and weak assets. Also the effect of governmental politic funds are evaluated better than the effect of substitute loans of the commercial bank. Especially

Causing by economic stagnation and financial management difficulty of the domestic small and medium business company, the actual condition which enlarges the plan of politic funds increased from the government. The government authority as the SBC (small a