The literature has highlighted manufacturing flexibility as an important requirement for an effective response to market uncertainty; however, the impact on financial performance often showed mixed results. Through the lens of congruence and uncertainty reduction theories, this study argues that cultural compatibility can enhance the efficacy of this relationship. In addition, as product complexity increases, these relationships can be influenced differently. A survey was conducted on 150 Vietnamese manufacturers and found that cultural compatibility acted as a mediator to enhance the effects of manufacturing flexibility on financial performance. The results revealed that manufacturers initially experienced unfavorable financial measures from the implementation of manufacturing flexibility, however, with the cumulative efforts of cultural compatibility resulting in competitive advantage for the firm. That is, when achieving cultural alignment with their supply chain partners, firms can leverage manufacturing flexibility to capture higher market share and profits. On one hand, product complexity dampens the impact of manufacturing flexibility on cultural compatibility, however, its joint effects with cultural compatibility can positively influence financial performance, in terms of market share and revenues. This represents a unique opportunity for firms, as cultural compatibility can be an alternative to offset or to accommodate higher levels of complexity when competing in a global economy.

中文翻译：

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文化兼容性和产品复杂性对制造灵活性和财务绩效的影响

文献强调制造灵活性是有效应对市场不确定性的重要要求。但是，对财务业绩的影响往往显示出不同的结果。通过一致性和减少不确定性理论的观点，该研究认为文化相容性可以增强这种关系的效力。另外，随着产品复杂性的增加，这些关系可能会受到不同的影响。对150个越南制造商进行了一项调查，结果发现文化兼容性可以作为调解人，以增强制造灵活性对财务绩效的影响。结果表明，制造商最初因实施制造灵活性而经历了不利的财务措施，但是，通过文化兼容性的累积努力，为公司带来了竞争优势。就是说，当与供应链伙伴实现文化契合时，企业可以利用制造灵活性来获取更高的市场份额和利润。一方面，产品的复杂性抑制了制造灵活性对文化兼容性的影响，但是，其与文化兼容性的共同影响可以从市场份额和收入方面对财务业绩产生积极影响。对于企业而言，这是一个难得的机会，因为在全球经济竞争中，文化兼容性可以抵消或适应更高水平的复杂性。企业可以利用制造灵活性来获取更高的市场份额和利润。一方面，产品的复杂性抑制了制造灵活性对文化兼容性的影响，但是，其与文化兼容性的共同影响可以从市场份额和收入方面对财务业绩产生积极影响。对于企业而言，这是一个难得的机会，因为在全球经济竞争中，文化兼容性可以抵消或适应更高水平的复杂性。企业可以利用制造灵活性来获取更高的市场份额和利润。一方面，产品的复杂性抑制了制造灵活性对文化兼容性的影响，但是，其与文化兼容性的共同影响可以从市场份额和收入方面对财务业绩产生积极影响。对于企业而言，这是一个难得的机会，因为在全球经济竞争中，文化兼容性可以抵消或适应更高水平的复杂性。