The research analyzed the influence of flexible human resource strategy on
business performance during the covid-19 epidemic in Can Tho city. This study
applies a multivariate regression model on survey data collected from 180 enterprises
in Can Tho city. The research results reveal positive and significant effects of internal
flexibility, external flexibility, training, developing and rewarding on organizational
performance in descending order. Based on the estimated results, some implications
have been proposed to improve organizational performance in the implementation of
human resource flexibility.