在跨國企業全球佈局生產的脈絡下，位於發展中國家的許多工廠內幾乎都是由外國經理人佔據了高階管理的位置，其負責指揮和運作由當地人組成的工廠勞動者進行以外銷出口為主的生產作業。這些外籍管理階層，並不是如白紙一般的來到異鄉管理工廠；相反地，他們帶著各自對於工廠管理的知識、母企業的企業精神和工作慣習，以及對於當地勞工的想像來到這些座落在發展中國家的工廠中，成為跨國企業的在地代理人。本文以一間位於墨西哥Tijuana的台資邊境工廠（maquiladora）為對象，描述這間工廠中，台籍總經理欲複製過往在台灣和中國管理工廠的台式管理風格至此管理一群自認擁有「靈巧的手」的工人，但實際在日常勞動中所出現的狀態卻不全然是由這套台式管理模式中的理想狀態去運作的。文中我將會以Michel de Certeau所提出的策略（strategy）、戰術（tactic）和接合概念（Articulation）中對於不同生產模式如何以「橋接」而非「對抗」的概念來討論這套台式管理是怎麼在日常勞動中，動態的被接合進入CMSC這間邊境工廠的工作現場中，並且由此提出對於當前關於工廠體制（factory regime）概念的反省與修正。

In global production, most export-oriented factories in developing countries are led and managed by foreign managers. These managers arrive in developing countries with their own knowledge of management, habits and work ethics, and manage factories accordingly. This study describes the application of "Taiwanese style management" in a maquiladora owned and operated by a Taiwanese enterprise in Tijuana, Mexico. The Taiwanese manager tried to duplicate his successful experience applying "Taiwanese style management" to manage this factory. However, he encountered a group of workers who had "Manos delicados (delicate hands)" which describes workers with sophisticated skills. Applying the "Taiwanese style management" to these "delicate hands" workers. It did not work as the manager expected. This article adopts Michel de Certeau's "strategy" and "tactic" concepts and Stuart Hall's articulation concept to discuss how this "Taiwanese style management" has been articulated and integrated into the shopfloor of the maquiladora.