本研究利用「策略-結構-績效」模式探討國內鋼鐵相關產業事業策略， 組織結構與經營績效之關係。經選擇100家國內鋼鐵產業中心衛星體系之廠商進 行實地訪談及郵寄問卷調查，研究結果顯示採取製程創新策略及成本領導策略之 廠商，其組織結構化(包含正式化、集中化及複雜化)之程度較高。而採用行銷差 異化策略之廠商，其組織結構化之程度則明顯降低。此外，採用行銷差異化策略 之廠商，其銷售額成長率之績效表現較佳，而採用製程創新策略之廠商，其資產 報酬率之績效表現較佳。

　　　　　This study adopted r Strategy-Structure-Perfor mancej framework to identify the interrelationships between competitive strategies, organizational structures, and management performances for the steel-related firms in Taiwan. Through a series interview and mailed questionnaire survey of 100 steel-related companies, this study showed that both competitive strategy and organizational structure have significantly impacted on business performance. Specifically, firms adopting process innovation and cost leadership strategies tended to have a significantly higher level of organizational structure (i.e., higher levels of centralization, formalization, and complexity), while firms adopting marketing differentiation strategy tended to have a lower level of organization structure. In addition, firms with marketing differentiation orientation tended to perform better on sales growth rate, while firms with process innovation orientation tended to perform better on return on assets.