Small and medium enterprises are the main business model in Taiwan. The factor that effect behaviors of employee and manger is the main purpose of this research. Level of management and level of employee usually has different point of view when it comes to helping behavior and indirectly effect performance. Also, feeling of ownership for department and company can be recognized differently between these two level. The final purpose is to see which aspect can affects performance. Psychology ownership, organizational citizenship behavior and organizational commitment can represent different aspect of motivation to both employees and managers' performance.