This paper aims at studying the strategic alignment among business strategy, financial strategy, investment strategy, financing strategy, dividend strategy, and working capital strategy based on a comprehensive model (based on strategic reference points - SRP's). The comprehensive model is based on process view in strategic management were implementation is a function of formulation (focus internal or external - SRP1) and control (low or high - SRP2). In this paper at first we identify typologies of business, financial and subsystem strategies based on SRP's, and then study the relationship among these strategies. Survey research strategy used in this study. 273 Tehran Exchange Production Companies were selected for statistical population and 67 Companies included in statistical population have collaborated in this research. Types of business, financial and subsystem strategies calculated for 67 Companies in 2008. Measurement tools were questionnaire, interviewing and financial statements analyses. Descriptive statistical methods are used for data gathering. Analytical statistical methods, parametric and nonparametric were used for data analyses. The results show that, external (vertical) alignment between financial strategy and business strategy, internal (vertical) alignment between financial and subsystem or functional strategies, internal (horizontal) alignment between financial subsystem strategies and external (vertical) alignment between financial subsystem strategies and business strategy and interaction among these strategies affect the performance (ROA). The results reveal that, those companies with higher rate of alignment enjoy better performance (ROA) than those with average or lower alignment.