知識經濟時代,創新是企業追求永續發展的不二法門,因此,企業該如何在競爭激烈的環境中,成功的推出新產品,是企業經營者與學者共同關注的議題。實務界若想要在新產品發展上獲得好的績效時,往往會投入大量的資源,但事實上,組織卻未必能夠有效的運用資源,提升新產品發展績效;故本研究提出此研究架構,以提供企業未來發展新產品之建議。 本研究以台灣製造業為例,以結構方程模式(SEM) 對305個樣本進行分析,並以資源基礎理論(Resource-Based View)的觀點出發,探討企業的資源與能力對新產品發展績效的影響。實証結果證實,組織的資源,如資源承諾、資源彈性,會對於組織的能力產生正向的影響;而企業的能力,如關係學習與吸收能力,會對於新產品發展績效有正向的影響。但是,資源承諾與資源彈性,對於新產品發展績效,卻沒有直接正向的關連性,因此,組織的能力如關係學習與吸收能力,在資源承諾、資源彈性與新產品發展績效之間,扮演完全中介的角色。 本研究透過個案分析與大樣本實證,驗證組織若能兼顧資源承諾與資源彈性,將有助於發展組織外部的關係學習能力與組織內部的吸收能力,並提升新產品發展績效。 This study utilized structural equation models (SEM) to explore the mediation effects of relationship learning and absorptive capacity among resource commitment, resource flexibility and new product development from “Resource-Based View.” The total sample size was 305 in Taiwanese manufacturing industry. The results of this study showed that there were positive effects of resource commitment, resource flexibility on relationship learning and absorptive capacity. Relationship learning and absorptive capacity had positive effects on new product development. Relationship learning and absorptive capacity played a full mediator role among resource commitment, resource flexibility and new product development. Moreover, the firm’s resources are defined as stocks of available factors that are owned or controlled by the firm. It is very important to utilize the resources that are owed by the firm. Capability means the capacity to deploy resources, such as relationship learning and absorptive capacity. Firms depend on the resources and capabilities to develop new products. The research engaged both case study and questionnaire survey in order to satisfy both qualitative and quantitative methodology.