近幾年來，隨著製造產業環境的改變及整個國際市場的激烈競爭，許多企業爲了提升競爭能力、降低成本及風險，紛紛進行各種改善活動或運用不同的生產策略，如六標準差、ERP導入或產業外移等。而外包就是企業所常運用的策略之一，期望透過成功的外包模式能有效運用企業有限的資源，專注於核心優勢，並將非核心專長的作業以外包的方式來降低成本及風險，以創造最高的經營績效。外包在未來企業扮演著重要角色，並已成為企業界的重要潮流。

本研究利用平衡計分卡的理論基礎建構多個衡量構面，並透過文獻分析整理找出多項重要外包商評選指標，再結合層級分析法與問卷調查的結果，衡量及了解電子製造業對於成功外包評選指標的權重，建構一個適合電子製造業的外包評選指標模式。本研究並以一家變壓器電子製造廠為例，進行評選指標模式驗證，其結果顯示本模式具有效性及與實用性。本研究所提外包評選指標模式可作為欲導入外包之企業的參考依據，亦可強化已導入外包之企業的管理績效。

During the period of past several years, triggered by the changes of manufacturing situation and keen competition from the entire international market, many enterprises have been making various of improvement activities or taking diverse production strategies. Such as six-sigma, cutting personnel expense, phasing in ERP or migrating the company to overseas and so on to promote their competitiveness, reduce the cost and minimize the risk. Outsourcing is one of the preferred strategies to create the maximum management performance. By way of a successful outsourcing mode to effectively operate the limited company source, while focus on the core business and subcontracting the non-core-business would reduce the cost and risk. Outsourcing will play the key role in future, and it has become the mainstream in the industries.

This research is based on balanced scorecard’s fundamental theory to build up the multiple measurement components, and search from the scholars and experts’ thesis and documents to find out many of the key indicators to evaluate a subcontractor. To combine the analytic hierarchy process and questionnaire for constructing a model of outsourcing evaluation indicators that is suitable for electronic manufacturing industry. To evaluate the established outsourcing model by a transformer manufacturer and the results shown it is effectiveness and practical. It may make a reference for more enterprises who would consider implementing outsourcing, and for those companies who have been performing outsourcing to strengthen their management performance.

目 錄

中文摘要 i
英文摘要 ii
誌謝 iii
目錄 iv
表目錄 vii
圖目錄 ix

一、緒論 1

1.1 研究背景 1
1.2 研究動機 2
1.3 研究目的 2
1.4 研究範圍 3
1.5 研究流程 3

二、文獻探討 5

2.1 外包的緣起、定義、目的與效益 5
2.1.1 外包的緣起 5
2.1.2 外包的定義 5
2.1.3 外包的目的與效益 7
2.2 外包商的評選程序 9
2.3 平衡計分卡的理論基礎 11
2.3.1 財務構面 12
2.3.2 顧客構面 13
2.3.3 企業內部流程構面 14
2.3.4 學習與成長構面 15
2.3.5 平衡計分卡的設計 16
2.4 外包商評估指標選取 18
2.5 層級分析法的理論基礎 25

三、研究方法 29

3.1 研究設計 29
3.2 研究對象 31
3.3 研究工具 31
3.3.1 問卷結構 32
3.3.2 問卷設計 33
3.3.3 問卷實施程序 34
3.4 研究變數 33
3.5 研究問卷的內容 38
3.6 問卷分析方法 39
3.7 資料分析方法 40
3.8 外包評選指標模式建構 40

四、資料分析與討論 43

4.1 問卷調查對象資料分析 43
4.1.1 公司受訪專家資料分析 43
4.1.2 公司背景分析 44
4.2 問卷題項資料彙整分析 46
4.3 問卷題項資料效度分析及信度分析 53
4.4 問卷資料分析結果討論 55
4.5 個案實證研究 59
4.5.1 個案公司背景 60
4.5.2 個案公司外包策略 60
4.5.3 外包商評鑑模式之驗證 64

五、結論與建議 70

5.1 研究結論 70
5.2 研究建議 71
5.3 未來研究方向與限制 72

參考文獻 73

附錄一 77

1.王清弘，「企業建立平衡計分卡之研究」，政治大學資訊管理研究所碩士論文，1999。
2.世界經理文摘，「外包趨勢有沒有矯枉過正」，183，14 (2001)。
3.朱文洋、葉淑娟，「中小型醫院經營策略與營運績效之探討-以平衡計分卡觀 點分析」，醫務管理期刊，2，2，109-138 (2001)。
4.江博謙，「以層級分析法探討海軍裝備系統維修廠商評選之研究」，義守大學工程與管理研究所碩士論文，2003。
5.朱道凱譯，Robert S. Kaplan and David P. Norton著，平衡計分卡-資訊時代的策略管理工具，臉譜文化出版，台北 (1999)。
6.吳淑華譯，Hitt,M.A., Ireland ,R.D. and Hoskisson 著，策略管理，滄海書局，台北 (1999)。
7.吳琮璠、謝清佳，資訊管理-理論與實務，智勝書局，台北 (1998)。
8.周明昌，「委外承包商評估準則模式之建構」，國立政治大學資訊管裡研究所碩士論文，1998。
9.胡迪福，「資訊設施管制國外應用趨勢介紹」，資訊工業透析 (1991)。
10.袁建中與郭春河，「研究機構選擇接受技術移轉廠商模式研究」，中山管理評論，5，1，129 (1997)。
11.陳言昇，「探討自費健康檢查受檢者忠誠度之相關研究-以平衡計分卡觀點」，元智大學工程與管理研究所碩士論文，2002。
12.許振邦，如何選擇合適的供應商，採購雜誌，中國採購管理協會，58-60 (1998)。
13.陳俞君、楊素真譯，Lewis,J.D. 著，透視策略聯盟，遠流出版社，台北 (1997)。
14.張家鳳，「企業建立平衡計分卡以落實策略管理之個案研究」，東吳大學企 業管理研究所碩士論文，2001。
15.傅和彥譯，William J.Stevenson 著，生產管理，前程企業管理顧問公司，台 北 (1999)。
16.湯明哲，「外包與專業製造廠商－雙贏的策略」，遠見雜誌，台北 (1999)。
17.鄒育菁，「應用Porter之策略理論於平衡計分卡的規劃與設計」，交通大學運 輸工程與管理研究所碩士論文，1999。
18.資訊工業策進會，「國內流通業資訊化市場分析」，1996。
19.鄧振源、曾國雄「層級分析法的內涵特性與應用 (上)」，中國統計學報，27，6 (1989)。
20.盧娜譯，Charles L.,Gay and JamesEssinger 著，企業外包模式：如何利用外部資源提昇競爭力，商周出版社，台北 (2001)。
21.蘇怡仲譯，Neil Rackham and Lawrence Friedman 著，合作競爭大未來，麥格羅希爾 (1997)。
22.Aertsen, E., “Contracting out the physical distribution function: a trade-off between asset specificity and performance management,” International Journal of Physical Dustribution and Logistics management, 23, 1, 23-29 (l993).
23.Akomode, O. Joseph, Brian, Lees and Irgens, Christopher, “Constructing customized models and providing information to support IT outsourcing decisions, ” Logistics Information Management, 11, 114-127 (1998).
24.Antonucci, Yvonne Lederer, “The pros and cons of IT outsourcing,” Journal of Accountancy; New York; 185, 26-31 (1998).
25.Barbarosoglu, G. and T.Yazgac, “An application of the analytic hierarchy process to the supplier selection problem,” Production and Inventory Management Journal, 16,14-21 (1998).
26.Collins, J. S. & R. A. Millen, ”Information systems outsourcing by large American industrial firms: choices and impacts,” Information Resources Management Journal, 8, 1, 5-13 (1995).
27.Dickson, G.W., “An analysis of vender selection systems and decisions,” Journal of Purchasing, 2, 1, 5-17 (1996).
28.Domberger, S., The Contracting Organization: A Strategic Guide to Outsourcing, Oxford University Press, New York (1998).
29.Dryden, Patrick., “Outsourcing, with safeguards, can solve client/server problems,” Computer World, Jan, 24 (1998).
30.Grover, V., M. Cheon and J. Teng, “A descriptive study on the outsourcing of information systems functions,” Information and Management, 27, 33-44 (1994).
31. Grupe, Fritz, H., “Outsourcing the help desk function,” Information System Management, Spring, 15-22 (1997).
32.Gupta, U. G., and A. Gupta, “Outsourcing the is function: Is it necessary for your organization?” Information Systems Management, Summer,14, 44-50 (1992).
33.Houshyar, A., and L. David, “A systematic selection procedure,” Computers and Industrial Engineering, 23, 1, 173-176 (1992).
34.Jones, Capers., “Evaluating software outsourcing options,” Information Systems Management, Fall, 28-33 (1994).
35.Judenberg, Joseph, “Applications maintenance outsourcing,” Information System Management, Fall, 34-38 (1994).
36.Klepper, R., and W.O. Jones, Outsourcing Information Technology, Systems and Services, NJ, Prentice Hall, (1998).
37.Laabs, J. J., “Successful outsourcing depends on critical factors personal,” Journal, Oct, 13-25 (1993).
38.Lacity, M.C., R. Hirschheim, and L. Willcocks, “Beyond The Information SystemOutsourcing Bandwagon, ” John Wiley & Sons Ltd., (1995).
39.Lever, S., “An analysis of managerial motivation behind outsourcing practices in human resources, ”HR., Human Resource Planning, 20, 2, 37-47 (1997).
40.Lomas, P.N., “The implications of outsourcing,” Frozen Food Age, 46, 5, 33-36 (1997).
41.Mariotti, J., “Outsourcing shouldn’t be a dirty word,” Industry Week, 245, 17 (1996).
42.McCutcheon, D. and F. I. Stuart, “Issues in the choice of supplier alliance partners,” Journal of Operations Management, 18, 279-301 (2000).
43.Mike, P. Clarke, “Virtual logistics: an introduction and overview of the concepts,” International Journal of Physical Distribution and Logistics Management, 28, 7, 486-507 (1998).
44.Miller, D.A., “Outsourcing information technology,” Public Utilities Fornightly, Nov, 133, 2 (1995).
45.Mills, A., “Redefining core capabilities: A business guide to outsourcing,” KPMG Management Consulting, (1996).
46. Mohanty, R. P. and Deshmukh, S. G., “Using of analytic hierarchic process for evaluating sources of supply,” International journal of physical distribution and logistics Management, 23, 3, 22-28 (1993).
47Nakato, Hirakubo and Michael Kublin, “The relative importance of supplier selection criteria: the case of electronic components procurement in Japan,” Journal of Purhchasing and Materials Management, April, 19-24 (1998).
48.Patton, M. Q. Utilization-Focused Evaluation, Newbury Park, Sage Publications, (1986).
49.Perry, C. R., ”Outsourcing and union power,” Journal of Labor Research, 521-534 (1997).
50.Pinnington, A. and P. Woolcock, “The role of vendor companies in IS/IT outsourcing,” International Journal of Information Management, 17, 3, 199-210 (1997).
51.Prahalad, C. K. and G. Hamel., “The core competence of the corporation,”Harvard Business Review, May, 79-91 (1990).
52.Quinn, J. B. and Hilmer, F. G., “Strategic outsourcing slogan management review,” Journal, Summer, 43-55 (1994).
53.Rands, T., “The key role of application software make-or-buy decision,” Journal of Strategic Information Systems, Fall, 215-223 (1992).
54.Richmond, W. B., and A. Seidmann, “Software development outsourcing : contract structure and business value,” Journal of Management Information Systems, 10, 1, 57-72 (1993).
55.Sharpe, M., “Outsourcing, organizational competitiveness and work,” Journal of Labor Research, 18, 4, 535-549 (1997).
56.Taricone, P., “Outsourcing turns to smart sourcing,” Facility and Management, Feb, 40-43 (1997).
57.Venkatraman, N. and Loh, L., “Determinants of information technology outsourcing: a cross-sectional analysis,” Journal of Management Information Systems, 9, 7-24 (1992).




1.王清弘，「企業建立平衡計分卡之研究」，政治大學資訊管理研究所碩士論文，1999。
2.世界經理文摘，「外包趨勢有沒有矯枉過正」，183，14 (2001)。
3.朱文洋、葉淑娟，「中小型醫院經營策略與營運績效之探討-以平衡計分卡觀 點分析」，醫務管理期刊，2，2，109-138 (2001)。
4.江博謙，「以層級分析法探討海軍裝備系統維修廠商評選之研究」，義守大學工程與管理研究所碩士論文，2003。
5.朱道凱譯，Robert S. Kaplan and David P. Norton著，平衡計分卡-資訊時代的策略管理工具，臉譜文化出版，台北 (1999)。
6.吳淑華譯，Hitt,M.A., Ireland ,R.D. and Hoskisson 著，策略管理，滄海書局，台北 (1999)。
7.吳琮璠、謝清佳，資訊管理-理論與實務，智勝書局，台北 (1998)。
8.周明昌，「委外承包商評估準則模式之建構」，國立政治大學資訊管裡研究所碩士論文，1998。
9.胡迪福，「資訊設施管制國外應用趨勢介紹」，資訊工業透析 (1991)。
10.袁建中與郭春河，「研究機構選擇接受技術移轉廠商模式研究」，中山管理評論，5，1，129 (1997)。
11.陳言昇，「探討自費健康檢查受檢者忠誠度之相關研究-以平衡計分卡觀點」，元智大學工程與管理研究所碩士論文，2002。
12.許振邦，如何選擇合適的供應商，採購雜誌，中國採購管理協會，58-60 (1998)。
13.陳俞君、楊素真譯，Lewis,J.D. 著，透視策略聯盟，遠流出版社，台北 (1997)。
14.張家鳳，「企業建立平衡計分卡以落實策略管理之個案研究」，東吳大學企 業管理研究所碩士論文，2001。
15.傅和彥譯，William J.Stevenson 著，生產管理，前程企業管理顧問公司，台 北 (1999)。
16.湯明哲，「外包與專業製造廠商－雙贏的策略」，遠見雜誌，台北 (1999)。
17.鄒育菁，「應用Porter之策略理論於平衡計分卡的規劃與設計」，交通大學運 輸工程與管理研究所碩士論文，1999。
18.資訊工業策進會，「國內流通業資訊化市場分析」，1996。
19.鄧振源、曾國雄「層級分析法的內涵特性與應用 (上)」，中國統計學報，27，6 (1989)。
20.盧娜譯，Charles L.,Gay and JamesEssinger 著，企業外包模式：如何利用外部資源提昇競爭力，商周出版社，台北 (2001)。
21.蘇怡仲譯，Neil Rackham and Lawrence Friedman 著，合作競爭大未來，麥格羅希爾 (1997)。
22.Aertsen, E., “Contracting out the physical distribution function: a trade-off between asset specificity and performance management,” International Journal of Physical Dustribution and Logistics management, 23, 1, 23-29 (l993).
23.Akomode, O. Joseph, Brian, Lees and Irgens, Christopher, “Constructing customized models and providing information to support IT outsourcing decisions, ” Logistics Information Management, 11, 114-127 (1998).
24.Antonucci, Yvonne Lederer, “The pros and cons of IT outsourcing,” Journal of Accountancy; New York; 185, 26-31 (1998).
25.Barbarosoglu, G. and T.Yazgac, “An application of the analytic hierarchy process to the supplier selection problem,” Production and Inventory Management Journal, 16,14-21 (1998).
26.Collins, J. S. & R. A. Millen, ”Information systems outsourcing by large American industrial firms: choices and impacts,” Information Resources Management Journal, 8, 1, 5-13 (1995).
27.Dickson, G.W., “An analysis of vender selection systems and decisions,” Journal of Purchasing, 2, 1, 5-17 (1996).
28.Domberger, S., The Contracting Organization: A Strategic Guide to Outsourcing, Oxford University Press, New York (1998).
29.Dryden, Patrick., “Outsourcing, with safeguards, can solve client/server problems,” Computer World, Jan, 24 (1998).
30.Grover, V., M. Cheon and J. Teng, “A descriptive study on the outsourcing of information systems functions,” Information and Management, 27, 33-44 (1994).
31. Grupe, Fritz, H., “Outsourcing the help desk function,” Information System Management, Spring, 15-22 (1997).
32.Gupta, U. G., and A. Gupta, “Outsourcing the is function: Is it necessary for your organization?” Information Systems Management, Summer,14, 44-50 (1992).
33.Houshyar, A., and L. David, “A systematic selection procedure,” Computers and Industrial Engineering, 23, 1, 173-176 (1992).
34.Jones, Capers., “Evaluating software outsourcing options,” Information Systems Management, Fall, 28-33 (1994).
35.Judenberg, Joseph, “Applications maintenance outsourcing,” Information System Management, Fall, 34-38 (1994).
36.Klepper, R., and W.O. Jones, Outsourcing Information Technology, Systems and Services, NJ, Prentice Hall, (1998).
37.Laabs, J. J., “Successful outsourcing depends on critical factors personal,” Journal, Oct, 13-25 (1993).
38.Lacity, M.C., R. Hirschheim, and L. Willcocks, “Beyond The Information SystemOutsourcing Bandwagon, ” John Wiley & Sons Ltd., (1995).
39.Lever, S., “An analysis of managerial motivation behind outsourcing practices in human resources, ”HR., Human Resource Planning, 20, 2, 37-47 (1997).
40.Lomas, P.N., “The implications of outsourcing,” Frozen Food Age, 46, 5, 33-36 (1997).
41.Mariotti, J., “Outsourcing shouldn’t be a dirty word,” Industry Week, 245, 17 (1996).
42.McCutcheon, D. and F. I. Stuart, “Issues in the choice of supplier alliance partners,” Journal of Operations Management, 18, 279-301 (2000).
43.Mike, P. Clarke, “Virtual logistics: an introduction and overview of the concepts,” International Journal of Physical Distribution and Logistics Management, 28, 7, 486-507 (1998).
44.Miller, D.A., “Outsourcing information technology,” Public Utilities Fornightly, Nov, 133, 2 (1995).
45.Mills, A., “Redefining core capabilities: A business guide to outsourcing,” KPMG Management Consulting, (1996).
46. Mohanty, R. P. and Deshmukh, S. G., “Using of analytic hierarchic process for evaluating sources of supply,” International journal of physical distribution and logistics Management, 23, 3, 22-28 (1993).
47Nakato, Hirakubo and Michael Kublin, “The relative importance of supplier selection criteria: the case of electronic components procurement in Japan,” Journal of Purhchasing and Materials Management, April, 19-24 (1998).
48.Patton, M. Q. Utilization-Focused Evaluation, Newbury Park, Sage Publications, (1986).
49.Perry, C. R., ”Outsourcing and union power,” Journal of Labor Research, 521-534 (1997).
50.Pinnington, A. and P. Woolcock, “The role of vendor companies in IS/IT outsourcing,” International Journal of Information Management, 17, 3, 199-210 (1997).
51.Prahalad, C. K. and G. Hamel., “The core competence of the corporation,”Harvard Business Review, May, 79-91 (1990).
52.Quinn, J. B. and Hilmer, F. G., “Strategic outsourcing slogan management review,” Journal, Summer, 43-55 (1994).
53.Rands, T., “The key role of application software make-or-buy decision,” Journal of Strategic Information Systems, Fall, 215-223 (1992).
54.Richmond, W. B., and A. Seidmann, “Software development outsourcing : contract structure and business value,” Journal of Management Information Systems, 10, 1, 57-72 (1993).
55.Sharpe, M., “Outsourcing, organizational competitiveness and work,” Journal of Labor Research, 18, 4, 535-549 (1997).
56.Taricone, P., “Outsourcing turns to smart sourcing,” Facility and Management, Feb, 40-43 (1997).
57.Venkatraman, N. and Loh, L., “Determinants of information technology outsourcing: a cross-sectional analysis,” Journal of Management Information Systems, 9, 7-24 (1992).