延遲策略已成為廠商可行的競爭策略之一。本研究所涵蓋的內容有二：第一部份藉由對製造流程各階段價值活動的觀察，以及應用相關文獻所提出型態延遲的分類方式，以台灣資訊電子業的廠商為樣本，實際驗證這些廠商在海外據點是否有採行標籤、包裝、組裝、生產等四種延遲策略；第二部分經深入訪談業界專家後，針對不同類型的廠商探究其與延遲策略之間的關係。研究結果發現，台灣資訊電子業廠商所採行的型態延遲策略，確實可區分為標籤、包裝、組裝、生產延遲策略；當廠商的主產品屬於下游產品（相對於中上游產品），自創品牌的廠商會較代工的廠商，更有意願使用生產延遲策略；當廠商的主產品屬於下游產品，且廠商銷售產品是經由代理商而非自有通路時，廠商將更有意願使用標籤延遲策略；當廠商的主產品屬於下游產品，且廠商銷售產品是經由自有通路而非代理商時，廠商將更傾向使用生產延遲策略。

This empirical paper used data from Taiwan’s information technology industry to test form postponement strategy. This paper covers two parts: types of form postponement strategies adopt by Taiwanese IT companies and firm-specific factors influencing firms’ decisions to apply different postponement strategies. In the first section of the paper we performed a LISREL second order factor analysis on survey data. We found that postponement strategies employed by Taiwanese IT firms can be modeled as labeling, packaging, assembly, and manufacturing postponements; we concluded that this finding is in line with the classification of Zinn and Bowersox (1988). In the second section of the paper, we applied 3-way MANOVA analyses on the data set to explore factors influencing a firm’s decision to apply a particular type of form postponement strategy. Specifically, we found that downstream firms which produce brand name products are more likely to apply manufacturing postponements than firms which produce OEM products. Also, when these firms have their own distribution channels, they show a stronger inclination toward manufacturing postponements. Finally, we found that downstream firms which rely on foreign distribution agents are more likely to adopt labeling postponements than firms which have their own distribution channels.