本研究的第一個目的是探討競爭優先與公司績效的相關性，並檢驗競爭優先與公司績效關係間，策略聯盟是否具有中介效應。第二個目的是研究製造策略的累積模型(cumulative model)理論，了解在持續改善製造績效的過程中，競爭優先的改善順序。我們用迴歸的相關性來探討變數間的關係相關性及強度。樣本是台灣中小型高科技電子產業，總共有效樣本數為73。本研究結果顯示，品質優先與彈性優先可以直接改善公司績效。成本優先可影響策略聯盟的管理。策略聯盟可以正向的影響公司績效。成本優先可以透過策略聯盟的完全中介來影響公司績效。本研究實證出內部發展的資源如品質優先和彈性優先，和內部和外部資源同化的成本優先和策略聯盟，是可以提高中小型企業的市場地位和競爭優勢。製造策略的取捨理論 (trade-offs) 也可以藉由策略聯盟來克服。在同時擁有多項競爭優先的優勢廠商，其製造策略的累積模型順序是先注重品質優先，再來彈性和交期優先，最後注重成本優先。如此是”後”一個優先的達成，是建立在”前”一個優先達成的基礎上，來持續進行製造績效的改善。;The first purpose of this study is to investigate the relationship between competitive priorities and firm performance and to examine the mediating effect of strategic alliances for SMEs in Taiwan. The second purpose of this study is to test the cumulative model of manufacturing strategy to understand the sequential development for lasting improvements in manufacturing performance. The magnitude and significance of these relationships were assessed by the path of analytic approach. We surveyed SMEs in high technology electronics industries and collected 73 samples. The results show that quality and flexibility priorities can directly improve firm performance. Cost priority can influence the management of strategic alliances. Strategic alliances, indeed, positively impact firm performance. Cost priority also can influence firm performance through the full mediating effect of strategic alliances. This study empirically demonstrates that the internally developed resources such as quality and flexibility priorities and the synchronized internal and external resources such as cost priority both can simultaneously enhance SMEs marketing position and lead to competitive advantage. The arguable “trade-offs” concept of manufacturing strategy can been overcome through strategic alliances. Along multiple competitive priorities seemed to be achieving superior performance, the sequence of cumulative model of manufacturing strategy is an emphasis on quality firstly, then on delivery and flexibility, and lastly on cost which each succeeding priority thus builds upon a solid foundation of preceding priority.