廠商策略性資源的投資可分為兩大類別：一是產品價值創造活動，以研究發展支出為代表；二是行銷價值專屬化活動，以廣告促銷活動支出為代表。廠商持續投資研究發展形成產品價值的創造能力，獲得競爭優勢；但此競爭優勢之持續必須依賴廠商透過行銷活動予以專屬化，形成阻絕機制，產生有效的競爭障礙。本研究透過層級貝氏迴歸模式，針對資訊電子業上市廠商歷年財務資料進行實證分析。實證結果顯示，廠商經營活動之最終消費市場接近性的程度扮演重要的調和變項，在應用兩種策略性資源的執行效率上有顯著的不同。最後，本研究具體建議不同類別廠商在擴增兩種資源時，適當的調整方向及最適比例，做為廠商思考如何配置策略性資源的重要參考依據。

There are two distinctive investments on the strategic resources. One is to invest on activities of product value creation, such as R&D. the other is to spend on the investment of marketing value appropriation like advertising and promotion. Firms build competitive advantages through continuous focus on R&D to develop the creative capabilities of product value. The sustainability of those advantages needs firms to invest on marketing value appropriation to enhance barriers to entry. The authors employ a hierarchical Bayesian regression model to analyze the financial data of firms in the IT (Information Technology) industry to empirical tests. The results show that the degree of market accessibility to the end user plays as a moderator in the model. Based on this model, this research can suggest the direction and optimal ratios of resource allocation for those firms to decide investment strategy in competence establishment.