價格調整策略是企業定價流程的最後階段，對企業而言，它是維繫價格競爭力的關鍵；對消費者而言，它具有引領消費者認知產品或服務特色的功能。本文以傳播過程(Communication Process)為理論基礎，以台灣宜家家居為對象，對該企業藉由印刷媒體傳遞給消費者的訊息進行分析，運用計算次數表、列聯表、交叉表、進行皮爾森相關檢定等方式處理經由內容分析法所蒐集而來的資料，以分析台灣宜家家居的價格調整策略及運用方式。研究發現，價格調整策略在運用上包含單一的價格調整策略技巧和價格調整策略技巧組合。至於台灣宜家家居的價格調整策略則有三個特色： 一、除了使用單一價格調整策略技巧外，台灣宜家家居還採用價格調整策略技巧組合。研究顯示，台灣宜家家居所採用價格調整策略技巧組合有六種，並且這些價格調整策略技巧組合可以歸納為四個類型。二、價格調整策略技巧組合的內涵兼具行銷管理與消費者行為的意圖。三、一年之中，價格調整策略的配置重點在時間的安排上以及價格調整策略技巧種類的使用上都有區別。

The Price-Adjustment strategy is the last stage of pricing process of an enterprise. It is the key to keep price competition for supply side. It is also an index to conceive the character of a product or service for demand side. In the domain of marketing management, the discussion of the Price-Adjustment strategy is not many between scholars. From the point of communication process, message was delivered by media from IKEA in Taiwan to target. We collect data from reports about IKEA in Taiwan and analyze them by Frequency Table, Contingency Table, Cross-Table Analysis and Pearson‘s Correlation. The result of this study shows that the element of the Price-Adjustment strategy includes price tactic and price tactic combination in practice. The Price-Adjustment strategy of IKEA in Taiwan presents 3 characters: First, IKEA in Taiwan not only uses the price tactic, but also uses the price tactic combination. IKEA in Taiwan uses 6 sets of the price tactic combination according to the research. These combinations can be classed into 4 types. Second, the targets of the price tactic combination are multiple and they cover ambitions both in marketing management and in consumer behavior. Third, both timing and categories of the price tactic differentiate the highlight of the presentation in the interval of a year.