為探討台灣地區機械產業之技術策略、供應商涉入程度、研發/行銷部門整合差距與新產品開發績效之關聯性，本研究採用問卷調查方式，並參考天下雜誌2005年5月份出版之台灣地區1000大製造業排行榜，其中符合IEK-ITIS計畫(2004)所定義之狹義機械業之公司，並以研發部門課長級以上主管為主要對象，進行抽樣與實證分析，總共發放問卷174份，有效回收問卷149份，使用研究方法包括：因素分析、集群分析、典型相關分析、迴歸分析、ANOVA變異數分析等。主要研究結果如下：
1.技術策略越傾向市場應用導向，則新產品開發的滿意度越高，且對於財務績效達成亦有正向影響。
2.提高供應商參與度與供應商影響力對產品滿意度與財務績效達成均有正向顯著影響。
3.新產品開發專案執行過程中，研發/行銷部門整合差距小的公司，其新產品開發績效會優於整合差距較大的公司。此外，整合差距構面中之協同開發程度因素，與產品滿意程度因素有相關。

The paper is to discuss the relationship among Technology Strategy, Cross-function Integration Gap, Supplier Involvement and Product Development Performance for the Machinery Industry. The sample of the study collects 58 companies listed in Top 1000 in Common Wealth 2005. By conducting analysis in the study, we find out that:（1）The more Technology Strategy is; the more satisfying from the customers are. And If Technology Strategy tends to market, there will be direct influence to financial performance. （2）There is direct influence in products satisfying and finical performance to improve Suppliers’ Involvement and Influence.（3）The New Product Development Performance in the company which get smaller Cross-function Integration Gap is better than that which get bigger Cross-function Integration Gap.

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