有關功能性部門間的互動的研究，過去的文獻大都從行為面來探討，較少從策略的觀點著手。事實上，行為面或活動執行層面的衝突，可能導源於策略面的互動與部門目標的差距，因此，本文乃以實証分析從策略觀點探討製造與行銷之互動，及其對績效的影響。此外，過去相關的文獻並未有將「差距」與「衝突」二者合併探討者，本研究乃首先嘗試從策略規劃層面的目標（差距）與執行層面的活動（衝突），二者之間的互動來比較，並分析其與績效之關係。綜合本研究結果，得出如下的結論：（1）型進目標與相對應的行錯銷目標構面確實具有顯著的相關；（2）目標差距愈大則績效顯著地較低；（3）製造活動與行銷活動衝突愈小，績效則有顯著地提升；（4）目標差距與衝突強弱存在顯著的相關；（5）製造部門在目標認知的重要性與衝突認知強度上，皆遠大於行銷部門。

　　Relating to the research in the interaction of functional departments, most of the pastliteratures discuss from the behavior, but seldom attend to the field of strategy. In fact, behavioror actions conflicts may derive from the gap between department objectives and theinteraction of strategy field. Thus, we can from the strategic perspective to analize the interactionbetween manufacturing and marketing, and realize the influence on the performance.Besides, there is no related literature in the past focusing on the combined discussion onthe "gap" and the "conflict". This study initially tries to compare based on the interactionbetween strategic planning objective and conduct fields, and also analize the relation of itsperformance. From the analysis we come to the following conclusions. First, manufacturingobjective have obvious relation to marketing objective on the corresponding field. Second,the more the gap exits between the two departments, the lower the performance is. Third, the less the conflict in the two departments, the more the performance is elevated. Fourth,objective gap and conflict degree is obviously related. Fifth, manufacturing department,on the basis of objective recognition and conflict awareness, is by far superior to marketingdepartment.