臺灣博碩士論文加值系統

企業在經營環境快速變遷及全球競爭日益激烈情形下，業務外包不再只是處理商業的作業流程，更是一種透過外部資源提升企業競爭力，達到最佳績效的發展策略。外包是一種增進整體績效的策略工具，但做出正確決定的過程卻極富風險性，因此發展一套有效的外包決策分析模式是不可或缺的。

本論文主要目的在建立外包決策分析模式，外包對企業的經營是效益與風險並存的；故業者須同時做效益與風險因素的評估。如業者考量業務外包的效益是降低成本，但也潛藏著成本無法控制的風險；又如業者考量業務外包的效益是專注於核心事業的發展，但也潛藏著業務受制於人的風險。即在做外包決策時考量的效益與風險因素，其實都是相同的，不同的只是正負面角度的切入。外包決策需同時考量效益與風險因素且是相同的，形成一種對偶問題（Duality）的決策模式。本論文即在利用這種對偶性質，要求決策者對外包效益與風險因素，分別透過兩兩比較法予以評價，又本論文建立「重要度」與「影響度」指標與分析矩陣，以及外包決策係數，以作為業務「外包」或「內製」的決策依據。

本論文首先回顧與整理外包的各種相關文獻，並彙整出外包所要考量的效益與風險因素，接著運用比較判斷法，以及本論文所建立的「重要度」與「影響度」分析指標、分析矩陣與外包決策係數，發展「外包效益與風險對偶決策模式」。希望透過此研究，能提供企業一最佳的外包決策評估模式，讓企業能運用外部資源快速調整因應市場的變化，並藉由各地的技術與資源，研發與提供更好的產品與服務，避免潛在的外包風險使企業受到傷害。

Under the rapid change of operation environment and growing keen competition, Business Process Outsourcing is not only a process of operation to handle business but also a strategy of development that hopes to achieve best performance by enhancing enterprise competitiveness with external resources. Outsourcing is a strategic tool for improving integral performance. However, the process to make right decision is extremely risky. So developing an effective analytic model of policy decision on outsourcing is indispensable.

The thesis aims to construct an analytic model. For the operation of business, the benefits and risk coexist in outsourcing that operators of businesses had to evaluate both benefits and risks in the meantime. If an operator considers the purpose of outsourcing is reducing cost, he may also find that there are potential risks of uncontrollable cost. If an operator considers the benefit of outsourcing is to help them focus on their attention on the development of core businesses, there may be potential risks of business being controlled by others. That is, the consideration of factors of benefit and risk of outsourcing is actually the same thing except that the factors are considered from different angles. The fact that operators of businesses had to consider factors of benefit and risk that actually are same thing before making policy decision forms a policy decision model of duality. The author took advantage of the nature of duality and requested policy decision makers to assess factors of benefits and risks of outsourcing through Paired Comparison Method in the process of research. Besides, in the thesis, the indicators of “degrees of importance” and “degrees of influence” and matrix of analysis as well as coefficients of policy decisions on outsourcing were established as bases of policy decision on whether resorts to “outsourcing” or “in-house”.

At first, the author reviewed and compiled various related literature on outsourcing and sorted out factors that needed to consider before making policy decision of outsourcing. Next, used comparative method and the indicators of “degrees of importance” and “degrees of influence” and matrix of analysis as well as coefficients of policy decisions on outsourcing that were established in the thesis to develop “The Duality Policy Decision Model of Benefits and Risks of Outsourcing” It is hoped that the results of research could provide enterprises with one of the best policy decision evaluation models for outsourcing that may help enterprises adjust and respond quickly to the changes in the markets by taking advantage of external resources. Also it is also hoped that the results of research could facilitate the research, development and offer of better products and services through various technologies and resources to prevent potential risks caused by outsourcing that may harm the enterprises.

目 錄

目錄..................................................................Ⅰ
表目錄................................................................Ⅲ
圖目錄................................................................Ⅴ
第一章 緒論
第一節 研究動機 ..................................................1
第二節 研究目的 ..................................................3
第三節 研究範圍 ..................................................4
第四節 研究流程 ..................................................5
第二章 文獻探討
第一節 外包相關理論...............................................6
第二節 外包效益與風險............................................14
第三節 是否外包之決策因素........................................21
第四節 外包方式的選擇決策........................................31
第五節 外包商的選擇決策..........................................37
第六節 外包績效..................................................39
第七節 策略理論..................................................40
第三章 研究方法
第一節 研究架構..................................................62
第二節 研究變數進行操作型定義與其衡量方式........................67
第三節 問卷設計與研究對象........................................72
第四節 實施程序與資料處理........................................73
第四章 實證研究與分析
第一節 個案公司簡介..............................................77
第二節 實證分析..................................................79
第三節 個案分析結果..............................................92
第五章 結論與建議
第一節 研究結論.................................................105
第二節 研究限制.................................................109
第三節 後續研究.................................................110
參考文獻
國內文獻............................................................111
國外文獻............................................................112
附錄一
研究問卷............................................................118

表 目 錄

表1-1 研究範圍.....................................................4
表2-1 Outsourcing Drawbacks.......................................17
表2-2 外包效益與風險..............................................19
表2-3 外包優缺點..................................................20
表2-4 學者提出之資源基礎理論......................................21
表2-5 交易成本內涵................................................28
表2-6 統治結構....................................................29
表2-7 決定是否外包決策考慮因素....................................30
表2-8 選擇外包商決策考慮因素表....................................38
表2-9 一般性策略的風險............................................47
表2-10 策略的本質..................................................60
表3-1 外包效益面衡量指標..........................................70
表3-2 外包風險面衡量指標..........................................71
表3-3 外包效益與風險衡量指標......................................72
表3-4 問卷回收統計表..............................................73
表4-1 比較判斷實驗所得之次數表 (F 矩陣)─F公司(IT效益面)..........80
表4-2 比較判斷實驗的相對次數表 (P 矩陣)─F公司(IT效益面)..........80
表4-3 比較判斷實驗的標準分數表 (Z 矩陣)─F公司(IT效益面)..........81
表4-4 IT效益面之排序─F半導體公司.................................81
表4-5 比較判斷實驗所得之次數表 (F 矩陣)─Y公司(IT效益面)..........82
表4-6 比較判斷實驗的相對次數表 (P 矩陣)─Y公司(IT效益面)..........82
表4-7 比較判斷實驗的標準分數表 (Z 矩陣)─Y公司(IT效益面)..........83
表4-8 IT效益面之排序─Y機車公司...................................83
表4-9 IT效益面之排序─F半導體與Y機車..............................84
表4-10 比較判斷實驗的標準分數表 (Z 矩陣)─全體(IT效益面)...........84
表4-11 IT全體效益面排序............................................85
表4-12 比較判斷實驗的標準分數表 (Z 矩陣)─F公司(IT風險面)..........85
表4-13 IT風險面之排序─F半導體公司.................................86
表4-14 比較判斷實驗的標準分數表 (Z 矩陣)─Y公司(IT風險面)..........86
表4-15 IT風險面之排序─Y機車公司...................................87
表4-16 IT風險面之排序─F半導體與Y機車..............................87
表4-17 比較判斷實驗的標準分數表 (Z 矩陣)─全體(IT風險面)...........88
表4-18 IT全體風險面之排序..........................................88
表4-19 比較判斷實驗的標準分數表 (Z 矩陣)─F公司(物流效益面)........89
表4-20 物流效益面之排序─F半導體公司...............................89
表4-21 IT與物流效益面之排序─F半導體...............................90
表4-22 比較判斷實驗的標準分數表 (Z 矩陣)─F公司(物流風險面)........90
表4-23 物流風險面之排序─F半導體公司...............................91
表4-24 IT與物流風險面之排序─F半導體...............................91
表4-25 IT外包決策構面排序一覽......................................92
表4-26 IT 外包效益量表值...........................................92
表4-27 IT 外包風險量表值...........................................93
表4-28 物流外包效益量表值─F公司...................................95
表4-29 物流外包風險量表值─F公司...................................96
表4-30 IT與物流外包決策構面排序一覽 (F公司).......................96
表4-31 IT作業外包決策之效益與風險值計算過程─F公司.................98
表4-32 IT作業外包決策之效益與風險分析─F公司.......................98
表4-33 IT外包決策係數─F 公司.....................................100
表4-34 作業外包決策之效益與風險值計算過程─Y公司..................100
表4-35 IT作業外包決策之效益與風險分析─Y公司......................101
表4-36 IT外包決策係數─Y 公司.....................................102
表4-37 物流作業外包決策之效益與風險值計算過程─F公司..............102
表4-38 物流作業外包決策之效益與風險分析─F公司....................103
表4-39 物流外包決策係數─F 公司...................................104
表5-1 待答問題說明表.............................................108

圖 目 錄

圖 1-1 研究流程.....................................................5
圖 2-1 競爭優勢─策略易受傷害矩陣...................................9
圖 2-2 外包動機....................................................11
圖 2-3 主織失靈結構................................................26
圖 2-4 可能的合約關係..............................................32
圖 2-5 自製與外包的關係............................................32
圖 2-6 Proposed Outsourcing Matrix.................................33
圖 2-7 合約關係....................................................35
圖 2-8 什麼使資源有價值？..........................................41
圖 2-9 三種一般性策略..............................................43
圖 2-10 決定產業獲利能力的五種競爭力................................44
圖 2-11 Grant(1991) 的策略分析模型..................................49
圖 2-12 定位學派與資源基礎學派的比較................................50
圖 2-13 整合性策略制定模型..........................................55
圖 2-14 企業營運循環................................................56
圖 2-15 策略基礎構面................................................59
圖 2-16 九說哲學觀─利潤來源觀點....................................61
圖 3-1 整合經濟理論與策略理論觀點探討外包決策之概念架構............63
圖 3-2 外包與自製決策分析模式與步驟................................64
圖 3-3 外包因素重要度與影響度指標分析矩陣..........................65
圖 3-4 對刺激 i 分辨歷程的分配型態................................74
圖 3-5 對兩個刺激分辨歷程的聯合分配................................75
圖 3-6 受試者判斷刺激大小的相對次數................................75
圖 4-1 外包因素重要度與影響度指標分析矩陣─F公司IT.................99
圖 4-2 外包因素重要度與影響度指標分析矩陣─Y公司IT................101
圖 4-3 外包因素重要度與影響度指標分析矩陣─F公司物流..............103

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