本研究探討購併後,組織間跨部門整合和新產品開發績效之關係,採用效率 (Efficiency) 和效能 (Effectiveness) 兩構面進行新產品開發績效之分析。總回收有效樣本數為251份,受測者為大中華地區,含台灣、中國及香港等地區之企業主管。統計分析採用驗證性因素分析 (CFA) 和結構方程模式(SEM)。分析結果顯示,協同合作 (Collaboration) 購併後跨部門整合與新產品競爭優勢有正相關,而互動 (Interaction) 購併後跨部門整合並未達到顯著差異。雖然跨部門間之互動式整合,對新產品競爭優勢的發展有其重要性,但並沒有獲得顯著之績效水準。統計分析顯示,產品願景之分享與新產品競爭優勢有正相關; 新產品競爭優勢與新產品開發績效亦有正相關。 本研究進一步採用Sobel t-test驗證中介效果,分析結果顯示,在跨部門整合的過程中,產品願景分享是新產品競爭優勢的重要的中介效果。在跨部門整合的過程中,對新產品開發績效而言,新產品競爭優勢也是重要的中介變數。本研究以管理實務結合學術理論做討論,提供重要的購併後整合之管理模式及建議。 This study investigates how post-M&A interdepartmental integration affects the efficiency and effectiveness of new product development (NPD).The total sample size was 251 respondents. Confirmatory factor analysis (CFA) and structural equation modeling (SEM) were used for statistical analysis. Analytical results indicate that, although collaboration interdepartmental integration positively correlates with shared product vision, interaction interdepartmental interaction integration does not reach a significant level. Although some interaction is essential when developing new product competitive advantage (NPCA), such interaction does not necessarily achieve success. Further, shared product vision positively correlates with new product competitive advantage and NPD performance, and new product competitive advantage positively correlates with NPD performance. In addition, an examination of the mediation effect in terms of Sobel t-test reveals that shared product vision is a significant mediator for the influence of interdepartmental integration on new product competitive advantage, while the new products competitive advantage is also a significant mediator for the influence of interdepartmental integration on NPD performance. Moreover, this study provides a framework for managing post-merger integration and closes with a discussion of the theoretical and practical implications of the research findings.