在面對顧客對產品需求之高度不確定性及產品生命週期快速縮短的市場環境下，積極地提昇製造彈性能力，已成為廠商迅速反應市場變動的重要策略之一（Stalk and Hout, 1990）。Gerwin（1993）認為製造彈性能力具多元構面（multi-dimensional）之內涵，當廠商採不同之產品策略時，若有適當之製造彈性能力構面予以搭配，則有助於順利達成其策略目標。基於此，探討製造彈性能力與產品策略配適關係對事業績效的影響性為本文之研究議題，其中製造彈性能力包括：新產品彈性、產品範疇彈性（product range）及產量彈性等構面，產品策略構面則包括：新產品進入市場時機、產品定價水準、產品線寬窄度及接單批量大小，而事業績效則以利潤率為衡量指標。本文首先建立製造彈性能力與產品策略配適關係之研究假設，並以54家主機板廠商之資料，透過Scheffe's test及ANOVA進行實證分析，研究結論指出廠商採不同之產品策略時，應具備適當之製造彈性能力構面，以提昇其利潤率之績效表現。

　　　　　In the environment of uncertain product demand and short product life cycle, increasing manufacturing flexibility capability is a critical issue for firms to improve market responsiveness (Stalk Hout, 1990). Gerwin (1993) suggested that manufacturing flexibility is a multi-dimensional capability and companies must select ones that fit with their product strategy and market niche to reach strategic goals. Given the fact, to investigate the manufacturing flexibility in alignment with product strategy and verify the impact of this matching on business performance are the research purpose. In this research, manufacturing flexibility dimensions include new product flexibility, product range flexibility, and volume flexibility. Besides, product strategy dimensions include the timing of introducing new product, the board of product line, product pricing level, and lost size. Also, profit ratio is the index of business performance. This paper established the fitting relationship between manufacturing flexibility dimensions and product strategy to be research hypotheses and examined empirically based on the data collected from 54 motherboard manufacturing firms. This study results indicate that firms must adopt their product strategy based on different dimensions of manufacturing flexibility advantage in order to improve the performance in profit ratio.