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.y