As societies develop, the tourism industry has become one of the most powerful and largest industries in the global economy. The industrial status and economic function of the tourism industry have increased in the economic development of cities. The tourism industry has helped to drive the city economy, create employment, and facilitate culture and the environment The tourism industry, as one of the supporting industries for economic development in China, presents diverse services that are not only competitive within the industry, but could also increase national consumption. In addition to the professional service items and quality, the adjustment of business strategies aimed at the changeable environment are considered as key success factors in the tourism industry. This study analyzes the effect of business strategies on organisational performance in the tourism industry. Owners, managers, and employees from the top ten travel agencies in Taiwan were selected as the research subjects and a total of 600 questionnaires were distributed. Within the retrieved 438 surveys, 43 were incomplete and removed to yield a total of 395 valid questionnaires. Within the empirical analyses business strategies appear to have significant positive correlations with job satisfaction, organisational objective and job performance in organisational performance. Moreover, organisational culture presents a partially moderating effect for the relations between business strategies and organisational performance.