本研究主要採用問卷調查的方式蒐集資料，研究對象是針對台灣地區營業規模較大之機械產業公司，參考天下雜誌2005年5月份出版之台灣地區1000大製造業排行榜，其中符合工研院IEK-ITIS計畫（2005）所定義之狹義機械業，共有58家公司。採用郵寄問卷方式，以部門主管為主要對象，總共回收173份有效樣本。運用基本敘述統計、因素分析、信效度分析、差異性分析及線性結構關係模式，對所收集之樣本問卷做實證分析。
本研究結果發現:
1.企業經營策略與顧客關係管理CRM（Customer Relationship Management）間有顯著之相關，代表著國內企業經營策略中已經納入顧客關係管理，客戶的滿意度能夠反映在忠誠度上。
2.顧客關係管理以經營策略導入訂定與組織績效息息相關，研究結果發現，經營策略與組織績效呈現顯著之相關，代表經營策略能夠有效預測組織之績效。
3.顧客關係管理亦是能夠有效預測組織績效。企業唯有不斷的改進服務之缺失與服務品質之創新，才能夠創造顧客之滿意，才能夠有效創造市場佔有率，面對競爭的環境當中，唯有創造高度的顧客滿意度才能夠維持其組織績效。

The research object is to open in larger mechanical industry's company to Taiwan, 1000 big manufacturing industry billboards of Taiwan consulting『The World』 magazine and publishing in May of 2005, among them accord with the companys and grind the narrow sense machinery industries defined of institute IEK-ITIS plan （2005）, have 58 companies in all. Adopt and post the questionnaire way, regard department's executive as the main target, retrieve 173 effective samples altogether. Use and Statement Statistics Analysis; Factor Analysis; Effect Intensity Analysis; Difference Analysis and the Linear Structure Analysis concern the way basically, make real example analysis to the sample questionnaires collected. According to studying the purpose, each constructs the surface characteristic and scheduled after the questionnaire is retrieved, the materials complement and regard SPSS software as and count the analysis tool with statistical method. This result of study finds that enterprise's management strategy are correlated with there is the apparent one among CRM（Customer Relationship Management）, In addition, customer's relation is managed and channeled into and stipulated and organized the performance to be closely bound up with enterprise's strategy, the result of study finds, what enterprise's managing strategy and performance of organizing present apparently is relevant, can predict the performance organized effectively on behalf of enterprise's strategy. Finally, customer's relation management can also predict the performance of organizing effectively, in the environment of the competition, the customer satisfaction that only creates the height can maintain its organization performance, so will probe into CRM and carry out and organize the relation among the performance in this research.

一、中文部分：
1.丁志達（2003）。「績效管理」，揚智文化事業股份有限公司。
2.王見福（2003）。光電產業「組織文化、行銷策略與顧客關係管理」對組織績效影響之實證研究，頁109。
3.司徒達賢（1995）。策略管理，遠流出版。
4.司徒達賢（2001）。「策略管理新論：觀念架構與分析方法」，台北，智勝出版社。
5.呂碧茹（1999）。高科技產業企業文化、經營策略與人力資源發展及組織績效之關聯性研究，國立成功大學企業管理學系碩士論文。
6.吳宗正（2000）。多變量分析，第二版，台北，華泰書局出版。
7.吳思華導讀，陳綉里譯（1999）。企業政策（Fahey,Liam and Robert M. Randall,“The Portable MBA in Strategy”），商業週刊。
8.吳昭德撰（2003）。「平衡計分卡概論」，吳昭德資訊網。http://www.asia-learning.com/peter_wu/article/64063329/。
9.吳萬益&林清河（2000）。企業研究方法，初版，台北，華泰書局總經銷。
10.吳萬益（1996）。集團企業組織文化、決策模式與經營策略之研究一中美日德韓墨主要集團企業運作模式之實證分析，國科會專題研究計畫成果報告。
11.吳萬益，黃文宏（1997）。企業組織文化、決策模式與經營策略之研究—中鋼與台塑運作模式之實證分析，亞太管理評論，第二卷第一期，頁59-83。
12.林仲曦（2006）。經營策略與顧客關係管理投入程度對組織績效的影響，頁75。
13.李惠美（2000）。經營型態經營策略與經營績效相關之實證研究---以我國中藥業的例，國防管理學院資源管理研究所碩士論文。
14.黃俊英（1999）。企業研究方法，第二版，台北，東華書局印行。
15.黃律聖（1998）。網路行銷與顧客滿意度關係之研究— 以台北市為例，中國文化大學國際企業管理研究所碩士論文。
16.陳孟莉（2000）。外在環境、企業文化與組織再造之互動對於經營績效之影響研究- 以國內資訊電子業為例，國立成功大學企業管理學系碩士論文。
17.陳順宇（1998）。統計學，第三版，台北，華泰書局出版。
18.陳順宇（2000a）。多變量分析，第二版，台北，華泰書局出版。
19.陳順宇（2000b）。迴歸分析，第三版，台北，華泰書局出版。
20.辜樹仁（2005）。天下雜誌2005年一千大調查，頁272-274。
21.溫禮華（1997）。「服務品質與顧客滿意度之探討」，元智大學碩士論文。
22.經濟部技術處（2005）。2005年機械產業年鑑，工研院IEK-ITIS計畫。

二、英文部份：
1. Abernethy, M.A. and Guthrie, C.H.（1994）, “An empirical assessment of the fit between strategy and management information system design.” Accounting and Finance, pp.49-66.
2.Conant, J.S., Mokwa, M.P., Burnett, J.J.（1989）, “Pricing and performance in health maintenance organizations: a strategic management perspective.” Journal of Health Care Marketing, Vol.9, Iss.1, pp.25-36.
3. Croteau, A.M. and Bergeron, F.（2001）, “An information technology trilogy: business strategy,technological deployment and organizational performance,” Journal of Strategic Information Systems, Vol.10, Iss.2, pp.77-99.
4. Dess, G. and P. Davis.（1984）, “Generic Strategies as Determinant of Strategic Group Membership and Organizational Performance”, The Academy of Management Journal, Vol.27, pp.330-372.
5. Dupont, R., Relationship（1998）, Marketing: A strategy for consumer-owned utilities in a restructured industry, Journal of Marketing, pp.11-16.
6. Dyer, L., & Reeves, T.（1995）, “HR Strategies and Firm Performance :What do We Know and Where do We Need to Go?”. International Journal of Human Resource Management, Vol.6, Iss.3, pp.565-670.
7. Griffin, J., Customer Loyalty（1995）,How to Earn It, How to Keep It, Simmon and Schuster Inc., 王秀華譯（1996），忠誠顧客－如何培養、如何保持，朝陽堂文化，台北。
8. Jackie Kandell, April（2000）,“CRM, ERM, one-to-one Decoding Relationship Management Theory and technology”, Trust &Eastates, pp.49-53.
9. Jonghyeok Kim, Euiho Suh, Hyunseok Hwang（2003）, “Journal of Interactive Marketing. ” Hoboken: Spring. Vol.17, Iss.2, pp.5-8.
10. Juran, J.M.（1986）, “A universal approach to managing for quality”, Quality
Progress, pp.19-24.
11. Karimi, J., Gupta, Y.P., Somers, T.M.（1996）, “Impact of competitive strategy and information technology maturity on firms's strategic response to globalization.”, Journal of Management Information Systems, Vol.12, Iss.4, pp.55-88.
12. Kassem, S.M., “Human Resource Planning and Organizational Performance: AnExplory Analysis”, Strategic Management Journal, Vol.8, pp.387-392.
13. Knight（2000）, Entrepreneurship and marketing strategy, Journal of InternationalMarketing, Vol.8, Iss.2, pp.12-21.
14. Kotler, P., Marketing’s New Paradigm（1992）, What’s Really Happening Out There, Planning Review, 20（September-October）, pp.51-52.
15. Lawrence A Crosby, Sheree L Johnson: Jan/Feb（2002）, Marketing Management. Chicago. Vol.11, Iss.1; pp.10-11.
16. Lynch Daniel F.,& Keller Scott B., Ozment John.（2000）, “The Effect of LogisticsCapabilities and Strategy on Firm Performance.“ Journal of Business Logistics,Vol.21, Iss.2, pp.47-68.
17. Martell, K. & Carroll,S.J.（1995）, How strategic is HRM? Human Resource
Management, Vol.34, Iss.2, pp.253-267.
18. Miller, D.（1987）, “Strategy making and structure: analysis and implicationsfor performance.” Academy of Management Journal, Vol.30, Iss.1, pp.7-32.
19. Morgan, R.M. and Hunt, S.D.（1994）, ”The Commitment-Trust Theory of Relationship Marketing,” Journal of Marketing, Vol.58, Iss.3, pp.20-38.
20. Muller, W.（1991）, “Gaining Competitive Advantage Through Customer Satisfaction”, European Management Journal, pp.201-221.
21. Namiki, N.（1989）, “Miles and Snow's typology of strategy, perceived environmental uncertainty, and organizational performance.” Akron Business and Economic Review, Vol.20, Iss.2, pp.72-88.
22. Oliver, R.（1981）, ”Measurement and Evaluation of Satisfaction Processes in Retailing Setting”, Journal of Retailing, Vol. 57, pp.25-48..
23. Oliver, R.L.（1999）, “Whence Consumer Loyalty,” Journal of Marketing, Vol.63, pp. 33-34.
24. Parasuraman, A., Leonard, L. B., & Valarie, A. Z.（1991）,” Understand Customer Expectation of Service”. Sloan Management Review, 75, No.1, pp.155-160.
25. Parauraman, A., Zeithmal, V.A. & Berry, L.L.（1993）, “The Nature and Determinants of Customer Expectations of Service”, Journal of Academy of Marketing Service, Vol. 21, pp. 1-21.
26. Parry, M. and Parry, A.E.（1992）, “Strategy and marketing tactics in nonprofit
hospitals.”Health Care Management Review, Vol.17, Iss.1, pp.51- 61.
27. Parnell, J.A., Wright, P., Tu, H.S.（1996）, “Beyond the strategy-performance linkage:the impact of the strategy organizational-environment fit on business performance.”American Business Review, Vol.14, Iss.2, pp.41-50.
28. Pushkala Raman, C Michael Wittmann, Nancy A Rauseo.（2006）, The Journal of Personal Selling & Sales Management. New York: Winter.Vol.26, Iss. 1; pp. 39-48.
29. Reichheld, F. F. and W. E. Sasser, Jr.（1990）, Zero Defections, “Quality Comes to Services”, Harvard Business Review, 68（5）, pp.105-111.
30. Reichheld F.F. and W. E. Sasser（1995）, Zero Defections: Quality Comes To Service, Harvard Business Review, Vol.68, No. 4, September and October.
31. Rue & Holland.（1986）, “Strategic Management, The Core Competence of the Corporation”. Harvard Business Review, pp.79-91.
32. Shoemaker, S. and R.C. Lewis（1999）, Customer loyalty: the future of hospitality marketing, International Journal of Hospital Management, pp.345-370.
33. Shortell, S.M. and Zajac, E.J.（1990）, “Perceptual and archival measures of miles and snow's strategic types: a comprehensive assessment of reliability and validity.”Academy of Management Journal, Vol.33, Iss.4, pp.817-832.
34. Smith, B（1998）, Buyer-seller relationship: Bonds, Relationship Management,And Sex-type, Revue Canadienne des Sciences de L'Administration,Vol.15, Iss.1, pp.76-92.
35. Snow, C.C., Hrebiniak, L.G.（1980）, “Strategy distinctive competence and organizational performance.” Administrative Science Quarterly, Vol.25, pp.317-336.
36. Steers, R.M.（1975）, “ Problem in the measurement of organization effectiveness ”,Administrative Science Quarterly, Vol.20, Iss.2, pp.546~548.
37. Thomas, A.S., Litschert, R.J., Ramaswamy, K.（1991）, “The performance impact of strategy-manager coalignment: an empirical examination.” Strategic Management Journal, Vol.12, pp.509-522.
38. Venkatraman, N.（1989）, “Strategic orientation of businessenterprises: the construct dimensionality and measurement.” Management Science, Vol.35, Iss.8, pp.942-962.
39. Venkatraman, N. and Ramanujam, V.（1986）, “Measurement of business performance in strategy research: A comparison of approaches.” Academy of Management Review, Vol.11, Iss.4, pp. 801-815.
40. Walker, O. C. Jr. & Ruekert, R.W. 1987. Marketing's role in the implementation of business strategies: A critical review and conceptual framework. Journal of Marketing, Vol.51, pp. 25-35.
41. Zahra, S.A. and Covin, J.G.（1993）, “Business strategy, technology policy and firm performance.” Strategic Management Journal , Vol.14, Iss.13, pp.451-478.
42. Zhihai Zhang, （2000）, ”Developing a Model of Quality Management Methods and Evaluating Their Effects on Business Performance”, Total Quality Management, Vol.11, No.1, pp.129-137.