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Due to the advancement of technology and rapidly changing environment of the market, the life cycle of high‐tech products is becoming shorter. The enterprise must constantly innovate and select correct development strategy of new product in order to respond to customers’ demands for upgrading operational performance of industry. Development of new product is the critical activity for enterprise’s survival and growth. This research focuses on the effects of Taiwan high‐tech companies’ introduction of innovative activity and development strategy of new product on development performance of new product for analysis and exploration. The result findings reveal that: (1) High execution degree of innovative activity has positive effect on the implementation of development strategy of new product; (2) The companies with better implementation of development strategy of new product reveal better development performance; (3) The companies with higher degree of execution of innovative activity and better execution of development strategy of new product reveal better development performance of new product.

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