現今企業競爭愈趨激烈，考量問題除了同產業的對手外，大環境的變動也是影響企業發展的重要關鍵，因此適當的策略便成為左右企業成長的重要因素，然而新策略的制定過程中，少有針對策略移轉的評估機制，對此，本研究欲建立一個以數學模式為基礎的資料包絡分析模型，透過量化的分析研究，建構一組特定情境下的最佳化之權重組合，以探討不同策略面向下的績效表現，並且找出企業於轉換過程中，其重要的關鍵因素為何，於最後，幫助管理者做到隨時觀察企業情況，評估內、外部的變動情形，並以企業能耐與外部環境的不確定性作為調整企業策略的方針，以因應該市場需求，勢必能有效提升企業的競爭力，達到永續經營的理念。
本研究以過往文獻之財務報表為分析對像，透過Miles et al. (1978)學者的策略分類，將35間半導體公司進行企業分類，篩選出其中四間做為本研究策略模式轉換下之決策代表，探討各企業在各自的資源分配策略下其重點為何，之後便可經由本研究策略移轉評量模型之分析結果，依照其因子權重及績效表現等評估後數據，討論該如何幫助管理者對此數據分析進行組織上的資源調整，提供給企業主在根據本身之資源重點以及競爭者影響下制定新一決策的方向，且於研究的最後對未來之相關領域研究者做進一步的發展建議。

In a highly competitive businesses and rapidly changing environment, not only the firm’s strategy structure and rivalry should be concerned, but also their overall performance need to be control. To maintain a firm’s sustainable growth rate, the appropriate strategic approach may respond in the light of the guidance for firms. However, research that has investigated the assessment mechanisms in generating new strategy is scant. Therefore, the aim of this study attempts to explore the factors that affect the impact of switching resource allocation strategies, and develop a theoretical model identifying and linking the factors involved.
This study reviewed and discussed over firms’ resource allocation strategies, using data envelopment analysis to select most appropriate strategies. This study comprises exploratory and quantitative analysis. We employ Miles and Snow (1978)’s typology framework based on mathematical model for enterprise classification that formulate creative alternative strategies via the optimized combination of designated weight under a specific scenarios. In this case, we used 35 semiconductor companies getting through historical financial report and selected four companies among them to represent alternative strategies to find out the critical factors for switching resource allocation strategies. Furthermore, based on the analysis result, we amended these resource allocations from these alternatives strategies to enhance a firm’s competitive advantage by focusing on their ability and its major resource.

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