企業縮編活動的議題在過去十多年受到學界的重視，但在眾多文獻中很少有研究討論縮編策略的選擇。故本研究欲探討影響組織縮編策略選擇的決定因素，將企業縮編的概念透過選擇縮減的資源，分為精簡縮編、規模縮編及範疇縮編，並根據退出障礙及移動障礙理論，檢視企業在縮編策略的選擇上，面對不同的資產投資及市場現有資源將如何透過企業近期資本投資、競爭者近期資本投資及市場需求狀況三個因素影響縮編策略的選擇。
本研究資料來源取自TEJ台灣經濟新報資料庫，檢視2000年至2012年間的資料，以台灣224家上市公司為研究對象。運用追蹤資料二元羅吉斯迴歸及追蹤資料多項式羅吉斯迴歸探究影響企業縮編策略選擇的因素與企業縮編策略之關係，且為強化羅吉斯迴歸的解釋能力，以企業規模和產業別作為控制變項。研究結果顯示在面對不同的企業近期資本投資、競爭者近期資本投資以及市場需求狀況的情況下，皆會影響企業對縮編策略的選擇，因此，本研究可提供企業做為進行人力縮編時，資產處置的配套措施，亦即當企業在進行人力縮編的情況下，考量資產如何變化時，本研究的三個決策因素，可提供企業做為縮編策略選擇的考量，擬定政策參考的指標。

Through the empirical studies on the downsizing have increased significantly over the last decades, but there are few studies go into the topic of the choice of downsizing approach. Therefore, this study attempts to predict the factors influence on choice of downsizing approach. The concept of downsizing is sharpened by focusing on the choice within and among three broad approaches to selective resource reductions: retrenchment, downscaling, and downscoping. Then an array of firm and industry influences on that choice, derived from the exit and mobility barrier theories, are tested. To understand how a firm's investment, competitor’s investment in different types of resources and the market demand influence on downsizing choice.
Collecting data from companies listed on the Taiwan Economic Journal (TEJ) between 2000 and 2012, the study examined the data with 224 companies. The research adopts logistic regression to analyze the relationships between the factors influence on choice of downsizing approach and downsizing approach. Using firm size and industry as control variables to enhance the explanation of logistic regression. The results show that firm's investment, competitor’s investment in different types of resources and the market demand influence on downsizing choice. Therefore, when companies reduce workforce, this study can be asset disposal supporting measures. In other words, when companies reduce workforce and consider the change of assets, the three factors of this study can be a reference of the downsizing choice and the reference index of the policy-making.

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