本研究嘗試著對本國企業對於價格定位、及各種促銷方式對於市場佔有率、獲利率的關係及重要程度做一清楚的釐清，並且對於我國企業市場佔有率與獲利率之間關係做跨產業之驗證。研究結果顯示，就圍內民生工業、基本工業、及服務業進行比較時，在價格定位上，各產業有顯著之差異。而在促銷方式上，對於廣告支出相對水準、廣告費用比率、銷售促進相對水準、銷售促進比例，皆有顯著之差異，但在人員銷售相對水準、及交際公關相對水準上並無差異。在市場佔有率及獲利率之闕係上，研究顯示服務業之價格及促銷方式對其市場佔有率有一定之影響，但是市場佔有率及獲利率之悶，卻不存在顯著之關係'故本研究之結采似不支持Buzzell, Gale, and Sultan(1975) 所提市場佔有率及獲利率為正向之關係。但在經營績效之分群上，本研究將績效視為情境變數，由價格定位、促銷方式之特性來推論企業所採之策略，並與Miles and Snow(1978) 之研究做一比較，結采顯示與過去研究一致，因此推論績效可視策略之情境變數。

This study attempts to identify the importance and the interrelationships among price position, promotion strategy, market share, and profitability. In the comparisons of relevant research variables among consumer industry, manufacturing industry and service industry, the results indicated that there appeared to have significant differences on price levels, advertising expenditure, ratio of advertising expenditure, sales promotion expenditure, and ratio of sales promotion among industries. But it did not appear to have significant differences among industries for personal selling and public relationship expenditure. For the relationships between market share and profitability, the results showed that price level and promotion styles had important impacts on the market share of service industry. But market share did not show any significant influence on profitability. At this point, this study does not support the research results proposed by Buzzell, Gale and Sultan(1975). For business performance, this research took performance as a contingency variable to verify its influences on firms pricing and promotion strategies. The results converged to those of Miles and Snow's study. Therefore, We concluded that performance may be a contingency variable.