本研究針對影響經營績效之前因變數市場導向、製造策略、顧客滿意度等構面設計問項量表，共郵寄402份問卷進行實際問卷調查，並使用變異數、迴歸與集權區別相關統計方法分析回收資料，主要探討市場導向、製造策略、顧客滿意度與經營績效之間關係及不同規模與市場企業對前四項構面關係，以提供業界些許建議，以提高企業經營績效。
研究結果發現：
一、不同企業規模人數之企業在市場導向、製造策略與經營績效等方面有顯著差異性存在。
二、不同銷售市場企業在市場導向、製造策略與經營績效等方面有顯著差異性存在。
三、市場導向、製造策略與顧客滿意度等構面因素，兩兩之間有顯著影響性存在。
四、市場導向、製造策略與顧客滿意度對於經營績效具有影響關係存在。
企業在市場導向要素之內部部門協調性愈好，在對製造策略上無論是成本與品質上均有正面影響，也就是說外在環境的變化，內部之相關製造策略要能隨之因應變化，其前提在有良好內部協調機制，讓企業所有資源分配與努力能集中於市場變化需求。
企業形象愈好之廠商其在經營績效上，無論是財務績效與非財務績效表現上均有正面顯著影響。也就是愈投入建立良好企業形象之企業，愈能對其最終之經營績效有助益。
愈重視成本因素製造策略之企業，不但是影響經營績效的重要關鍵，也是影響整體顧客滿意度的重點。因為在影響「產品及服務品質」、「服務內容」與「企業形象」之顧客滿意度上，製造策略的「成本因素」皆具有正面顯著的影響；在影響經營績效無論是在「財務績效」或「非財務績效」方面，製造策略的「成本因素」具有正面顯著的影響。

This research focuses on how the cause variables including market orientation, manufacturing strategy and customer satisfaction affect management achievement. I’ve designed a questionnaire using these structural faces, sending out a total of 402 copies. To analyze data, statistic method of factors analysis, regression and cluster analysis were used. In order to be helpful on improving the management achievement of companies, this research discussed the relationship between market orientation, manufacturing strategy, customer satisfaction and management achievement and also considering the affects it has on companies with different magnitudes.
Research results:
1. Companies with different employee magnitudes have apparent differences on the market orientation, manufacturing strategy and management achievement faces.
2. Companies working different markets have apparent differences on the market orientation, manufacturing strategy and management achievement faces.
3. The market orientation, manufacturing strategy and customer satisfaction structural faces have apparent affects in-between.
4. Market orientation, manufacturing strategy and customer satisfaction evidently affect management achievement.
For the market orientation factor, better coordinated internal departments in a company, can positively affect the cost and quality for manufacturing strategy, meaning supervene adjustments of internal related manufacturing strategies are required when change of the external environment occurs. Assuming the internal coordinate system is in decent condition, companies can therefore reassign their resources to meet the requirements of the changing market.
On either financial or non-financial achievements, a good company image has positive effects on their management achievement. That means; companies that put more effort into building their company image, have a better start to reach their final goal: management achievement.
The cost factor in manufacturing strategy is the key to management achievement and an important point affecting customer satisfaction. The factors for customer satisfaction “Product and service quality” “Service contents” “Company image” are positively affected by manufacturing strategy “Cost factor”; manufacturing strategy “cost factor” has positive affects on management achievement, either “Financial achievement” or “Non-financial achievement”.

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