With the rapid change of the macro environmental factors, the operations and organizations of Taiwan's overall construction industry have also been greatly affected, and in retrospect, the publicly-listed construction companies in Taiwan have often encountered the phenomenon of Bermuda Effect of Real Estate. Hence, can good product planning and design adapt to the above-mentioned adverse environmental changes? The main purposes of this study are to verify the impact of Product- Planning-and Design on Financial Performance with Macro Environmental Factors as an intervening variable for the publicly-listed construction companies in Taiwan; besides, the directors or above of Taiwan publicly-listed construction companies as the research interview object, and this study uses the database of Taiwan Economic Journal (TEJ) to obtain the company's EPS information and adopts Purposive sampling to sample the population. In addition, this study firstly establishes the SEM model and then verifies the fitting effect of the Structural model, Measurement model and Whole model. These Findings Show that as Below • Product Planning and Design (PD) has a positive impact on Financial Performance (FP), but not significant; • Macro Environmental Factors (ME) have a positive impact on Financial Performance (FP), but not significant; and • Product Planning and Design (PD) and Macro Environmental Factors (ME), both of which have a positive interactive effect on Financial Performance (FP), but not significant. This implies that Macro Environmental Factors (ME) plays an important role in promoting Financial Performance (FP), which is also influenced by other factors. Keywords: Product Planning and Design (PD), Macro Environmental Factors (ME), Financial Performance (FP).
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