Porter（1980）提出三種競爭策略(成本策略、差異化策略、集中策略)，並認為成本策略與差異策略無法同時使用；不過在現在的產業之中，降低生產成本已經不再是主要獲利的來源。唯有創造市場上特獨地位，否則組織與競爭者之間將淪為價格競爭。因此同時追求成本策略與差異策略，似乎成為不可避免的趨勢。 本研究探討Porter競爭策略，與人力資源管理活動，對組織績效的影響。以106家台灣公司為樣本。將公司採用的策略分為成本策略、差異策略、完整策略以及無明顯策略。並依因素分析結果，得到高績效以及勞資關係兩類人力資源管理活動。並探討不同策略的採用、人力資源管理活動使用的程度、以及策略與人力資源管理活動的交互作用，對公司資產報酬率以及自評績效的影響。 研究結果指出，傾向差異策略的公司，在資產報酬率上優於沒有明顯策略傾向的公司。而有特定策略傾向的公司，在自評績效上也表現得比沒有策略傾向的公司好。高績效人力資源管理活動，對於資產報酬率，以及自評績效都有提升效果。但是策略和人力資源的交互作用對於組織績效的影響，卻是透過內部效能的中介效果。也就是，策略和人力資源活動的組合，端賴對優秀人才的掌握，並維持組織內部和諧的氣氛，才會對績效有幫助。另一方面，如果公司的人力資源管理活動，徒具形式卻不要求實際成果的話，對組織績效反而有不利的影響。 Porter (1980) proposed “Generic Strategies” to compete in the whole industry. He claimed that “Differentiation Strategy” would cause some extra expenditure and increase operating cost, and a company could hardly adopt both “Cost-Leadership Strategy” and “Differentiation Strategy” simultaneously. But this conflict argument has been severely criticized in academy and business field since then. With 106 samples form 1414 companies registered in Taiwan Stock Exchange Corp, this study discussed the impact of Porter’s strategies, human resource practices, and the interaction effects of strategies and HR practices on companies’ financial and non-financial performance. Sample companies were classified into four kinds of strategies, including Cost Strategy, Differentiation Strategy, Complete Strategy and Unobvious Strategy. HR practices were also classified into two sets of activities, HPWS and ER. By correlation analysis and regression analysis, companies belonging to Differentiation Strategy outperformed Unobvious ones in ROA. And companies would have better self-assessment performance if they adopt specific strategies. HPWS enhanced performance in both ROA and self-assessment performance. Considering the interaction effects of strategies and HR practices on organizational performance, internal efficiency played a critical role through intermediate effect. It meant that organizations benefited by attracting talents and maintaining harmonious working environment even strategies fit HR practices. Finally, impractical HR practices would likely waste organizations’ resources if they are not carried out practically.
