早期行銷策略探討中，認為企業的市場佔有率感大則獲利率會愈佳或營收成長率愈大則獲利率愈高。但是本研究針對新竹科學園區內180家廠商的經營績效變數作相關性之多變量分析。結果顯示，市場佔有率、營收成長率與獲利率之間並未呈現顯著正相關，換言之，市場佔有率愈大或營收成長率愈大，企業的獲利率未必同步增加。反之，本研究顯示，營業利潤以及資源投入與市場佔有率具有顯著正相關，此意涵本研究分析的企業，有追求總利潤最大而非獲利率最大的頗向，並透過資源投入與市場佔有率的擴大以獲取總利潤的增加，除此之外，資本生產力與勞動生產力表現較佳的群組，營業利潤與市場佔有率表現亦較佳。

Market share was a main strategic approach of management in the era of product-centric. Firms expanded their market shares and increased their sales to maximize their profit. However, this pattern of management was no more successful in the past decade. This study conducts a multivariate analysis of interrelationship between various indices of management performance based on a sample of 180 firms located in the Science-based Industrial Park in Taiwan. The results reveal that neither market share nor sale growth is significantly correlated with profit rates. Therefore, firms with large market share and high sale growth do not have the advantage of increasing-return-to-scale. In contrast, firms operating profits increase with market shares, implying that firms’ goal is to maxing operating profits instead of profit rates.