機械為工業之母,就台灣過去的工具機產值(2017年約四十三億美元)且出口值(約三十三億美元)來看,外銷比例佔了近百分之七十六,由此可知台灣工具機產業對於台灣整體經濟發展中也扮演了相當重要的角色。此工具機產業乃屬於一切工業發展的基礎工程,無論是汽車產業、電子產業、光學產業、醫療產業、能源產業及航太產業都需要工具機的投入,方能製造出其各自產業所需要的零組件和其專用設備。近年來台灣工具廠商受到國際間的競爭越來越大,如韓國與中國、美國簽訂的自由貿易協定(FTA)和日幣貶值使之機器價格僅與台灣工具機相差約百分之三十左右,造成台灣工具機廠商的訂單受到影響不小。故本研究藉著探討台灣五大工具機製造廠商在面對強烈的國際競爭下,其策略構面及組織構面的交互對於其廠商本身的財務績效表現之間的關聯性。 本研究的研究結論發現: (1)台灣工具機製造廠商依事業策略及產品策略擬定,對於財務績效表現皆有不錯的獲利。 (2)台灣工具機製造廠商的事業策略和組織構面之競爭優勢相互牽連,並存在兩種事業策略的演進和運作循環,作為獲利穩定或成長的運作模式。 (3)通路策略之通路商評選將影響工具機製造廠的財務績效表現。 (4)台灣工具機廠家為了永續經營及穩定獲利,傾向建立自有品牌。;Machinery is the industrial foundation. Based on 2017 Taiwan machine tools production values (about US$ 4.3 billion) and exporting statistic data (about US$ 3.3 billion), overseas sales sheared 76%. This number shows machinery industry playing a critical role of Taiwanese overall economic developments. Machine tools industry is the fundamental engineering of all industrial developments. No matter what the industries are, such as automobile, electric, optical, energy, aerospace, medical industries, etc., they all need machine tools to produce their requested components and dedicated equipment. In recent years, Taiwan machine tool builders had faced the stronger international competitions and trade barriers. For example, Korea had signed the Free Trade Agreement (FTA) with China and USA, and the sharp Japanese yen depreciation led price difference between Taiwanese and Japanese machine tools products down to only around 30%. These surely affected Taiwan machine tool manufacturers business. Therefore, this research explores the correlation between the strategy and organization pattern of how Taiwanese top five machine tool manufacturers break through the heavy international competition. Per the conclusion of research has observed that as following, (1) The business and product strategy match for good financial performance. (2) The business strategy and competitive advantages are linking and evaluating in cycle. (3) Sales channel selection affects the manufacturers’ financial performance. (4) Private brand strategy is going long-term operation and stable profit.