本研究探討企業資源豐富度對品牌延伸績效的影響。透過消費者觀點，兩者間的關係可能會改變。亦即在消費者對品牌延伸策略評價中，大者恆大的現象可能不再成立。
本研究透過便利抽樣方式、進行問卷發放，共計發放320份，共回收308份，去除無效問卷及沒填答完成者有15份，有效問卷為293份，有效問卷回收率為91.56%。研究結果支持企業資源越豐富，則品牌延伸績效越佳，但企業競值途徑(企業文化)會影響兩者關係的假設。比較彈性冒險創新型、目標導向型企業與彈性冒險創新型、程序導向型企業，發現後者的品牌延伸績效較佳。此情況下，資源相對豐富的企業之品牌延伸績效，會比資源相對稀少的企業差。
透過消費者產品涉入程度與品牌認知契合度之市場區隔，本研究可協助預測延伸產品在市場的接受度，及了解如何預防品牌稀釋與競食效果。本研究建議企業可採專案式組織方式來執行品牌延伸策略，以改善產品品質、規格與設計，也建議可與上下游或異業合作，執行差異化策略或低成本策略來提昇品牌延伸績效。
This study explores the effect of abundance of business resources on brand extension performance. Through the viewpoint of customers and the competing values approach, this study discusses the business culture might change the relationship between them. It means, the phenomenon of the bigger corporation the better operation performance might not be hold any more in the valuation of brand extension strategy.
This data is collected by 293 valid questionnaires through convenience sampling, and the retrieve rate is 91.56%. The result supports the abundance of business resources will improve brand extension performance, and business culture will affect the relationship between them. Comparing the business with abundant resources operating in an elastically innovative and purpose-oriented way and the ones operating in an elastically innovative but process-oriented way, the latter ones would have better brand extension performance. Under this condition, the business with abundant resources might have worse brand extension performance than those with rare resources.
Through segmentation of customers’ degree of product involvement and perceived fit, this study helps forecast the acceptance of extended products in the market and understand how to prevent cannibalization or dilution effect. To have better brand extension performance, this study suggests business to set a special group to implement the strategy, and to cooperate with suppliers or the companies in different industries as well, so as to enforce the differentiation strategy or low cost strategy.
