Manufacturing costs in Taiwan may be higher, but by coming back these firms will be closer to suppliers and key parts. Secondly, for those products that are ultimately destined for the Taiwan market, when you substitute "Made in Taiwan" for "Made in China" you can immediately raise your price by 20 %. That helps the bottom line.
即使台灣的生產成本比大陸高，但一來有中、上游原料和關鍵零組件就近支援，二來最終出口地是在台灣，成品上的「Made in China」標誌換成「Made in Taiwan」，報價立刻提高 2 成，對台商還是划算的。