本文介紹一分析事業策略(business strategy)之整合性架構。此一架構之運用，作者稱之為策略矩陣分析法。 構成策略矩陣的兩個構面是策略形態與產業價值鏈。所謂策略形態是指產品線廣度與特色、目標市場之區隔與選擇、垂直整合程度之取決、相對規模與規模經濟、地理涵蓋範圍，以及競爭武器六者。產業價值鏈係指自原料至最終客戶之間所有經過切割之價值活動之組合，而這些價值活動可能分由許多不同之上下游機構負責，包括採購決策之間接影響者與機構顧客在內。 策略矩陣中的每一格皆有其意義，本文中稱之為策略點。各個策略點之間的各種連結、互動與介面形成許多策略要素。理論上，策略矩陣可以將大部分事業策略層次之策略構想或策略要素表達出來，本文中僅舉出三十個例子。各種策略方案其實是策略要素間的各種選擇組合方式。由此一方式描述之策略，不僅細緻具體，而且可以有效地將理論與策略構想結合在一起。 由策略要素與策略組合所形成之具體策略方案，可做為評估之對象，亦是後續行動方案與功能政策調整之起點。

Strategic Matrix Analysis (SMA) is a conceptual tool in business strategy analysis and decision making. STRATEGIC POSTURE and INDUSTRY VALUE CHAIN are the two dimensions of the strategic matrix. Strategic posture consists of six items: product charateristics and scope, segmentation and targeting of markets, degree of vertical integration, relative scale and economies of scale, geographic dispersion, and competitive weapon. The industry value chain is the collection of all relevant value activities in a specific industry, including those value activities provided by up-stream and down-stream firms, indirect influencers of buying decisions, and institutional buyers. The linkages, interactions and interfaces between and among cells in the strategic matrix form many STRATEGIC ESSENCE. Theoretically, most of the strategic concepts and actions can be described by the use of strategic matrix and strategic essence. In this paper, thirty (30) essences of strategy were given as examples. Under this analytical framework, strategies are, in fact, selected sets of strategic essences. Through the SMA approach, the strategy can be very specific and easy to integrate with many theories in strategic managment.