「通路」是企業在市場行銷活動中極為重要的一環；若說生產者賦予了產品生命，那麼通路即是讓生命有了價值。本研究是以3C通路業的兩家領導廠商為例，以個案分析法澄清策略差異對3C通路廠商之非財務與財務績效的影響。 過去專注在策略差異的文獻中，大致發現其對企業之非財務與財務績效具有正向之影響；雖亦曾對通路業有相關研究，卻甚少是以在我國經濟體系中扮演著銷售最後一哩的3C通路廠商為對象。 研究成果之資訊，除可提供3C通路業公司管理階層參酌外，亦或能對此類文獻的知識前緣有所突破，使此類文獻更為豐富與完整。 本研究所得結果如下： ㄧ、全國電子是以會員制度、曝光策略之顧客滿意度優於燦坤實業 ；燦坤實業則以商品組合、銷售通路之顧客滿意度較全國電子 為佳。 二、比較全國電子近十年之銷售毛利率、營業淨利率、資產報酬率 等財務績效，確實是較燦坤實業略佳。 三、全國電子之整體顧客滿意度較優於燦坤實業，且比較調查期間 之營業收入成長率亦呈現全國電子較燦坤實業為佳。 “Pathway” is an extremely important part in marketing activities. If the producers give the product life, the pathway that is life in a value. This study is based on the 3C pathway leading manufacturers. In case the financial reporting, internal information and media coverage. A case-by-case analysis to clarify the impact of the strategy differences of 3C pathway on non-financial and financial performance. Past studies of strategy differences generally found to have a positive impact of non-financial and financial performance. Although the research also to retailers, but seldom is in our economic system plays a sales last mile 3C pathway for the object. Research information, in addition to provide the management of 3C pathway'' corporate, or knowledge leading edge of such literature for a breakthrough, so that such literature is more abundant and complete. The findings were as follows: 1.E-LIFE MALL CORPORATION is better than TSANN KUEN ENTERPRISE CO.,LTD with membership system and getting exposure. TSANN KUEN ENTERPRISE CO.,LTD is better than E-LIFE MALL CORPORATION with the product mix and sales channels. 2.E-LIFE MALL CORPORATION is slightly better than TSANN KUEN ENTERPRISE CO.,LTD with financial performance of sales gross margin, operating margin and return on assets rate. 3.E-LIFE MALL CORPORATION is better than TSANN KUEN ENTERPRISE CO.,LTD with customer satisfaction. And the revenue growth rate has also shown that E-LIFE MALL CORPORATION was better than TSANN KUEN ENTERPRISE CO.,LTD during the investigation.