;The Printed Circuit Board (PCB) industry is a highly technical and competitive sector, playing a critical role in the electronics industry by connecting and supporting various electronic components, earning it the title “Mother of Electronic Products.” Data indicates that before 2000, over 70% of global PCB production value was concentrated in the Americas, Europe, and Japan. However, after 2006, China, with its vast domestic market and lower production costs, attracted significant foreign and domestic investment, becoming the world’s largest PCB producer. Nevertheless, the rise of the U.S.-China trade tensions and China’s “red supply chain” has diminished the advantages of Taiwanese manufacturers in China. Coupled with China’s aggressive price competition, many Taiwanese firms have adopted the “China Plus One” strategy. This study focuses on countries included in the New Southbound Policy, using a questionnaire based on the Likert 5-Point Scale distributed to senior managers of Company U for feedback. The Analytic Hierarchy Process (AHP) was then applied to identify the primary considerations for establishing new factories. The study concludes that Vietnam is the optimal country for PCB manufacturing investment.
