本論文共計七章十八節，全文約五萬餘字。
本文以機器業的工廠為研究範圍，作權變管理(contingency management)理論的實證研究。主要的研究假設是：組織結構必須因應不同的規模而有不同的設計、技術對結構的影響不具必要性、組織越小則技術對結構影響的普遍性越完全、組織結構的特徵之間存在有互相因應的關係。同時將探討規模和技術之間以及技術、規模、結構和績效之間的關係。
第一章緒論說明研究目的、範圍、方法、資料來源及研究限制。第二章檢討規模、技術與組織結構關係的文獻。第三章提出本研究的觀念性構架、變數定義及研究。第四章驗證規模、技術影響組織結構的假設。第五章將規模及技術對組織結構的影響作綜合討論，並驗證規模有差異時技術對結構的影響。第六章探討結構特徵之間的關係及各變數對績效的關係。第七章將研究發現加以整合作成結論，並對後起研究者的研究方向提供建議。
本文實證的結果大致接受了研究假設，而發現在工廠階層規模對組織結構的關係比技術對組織結構的關係有一更強而普遍的影響，而組織結構之間確存在有互相因應的關係。組織越小則技術對結構的影響越普遍不獲強力的支持。

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