國內有不少公司將公司部門獨立成為子公司，母公司的營運成本因此可以降低，且子公司承攬母公司業務，若能獨立營運甚至成為母公司的重要資金挹注來源，這樣的業務分割決策可視為成功的雙贏策略。

以個案公司為例，業務分割就是將原先業務委託給另外一家子公司，此委託行為在本研究範圍中可視為是業務外包。外包被廣泛認為能夠有效地提昇營運績效或降低成本，在台灣行動電信運營產業進入成熟期之後，卻少見運營商將主要業務外包的案例。本研究試圖依據國內外相關外包理論與實務決策，針對個案公司的客服中心、網路維運與帳務中心等三大業務，進行外包的決策過程進行分析，期盼能深入瞭解決策因素獲得最適的決策。

本研究以外包決策相關文獻為基礎，藉由深入訪談參與相關外包決策的專業經理人，確認個案公司外包決策的分析架構圖與流程，以及各項外包決策因素之權重，再經由AHP階層分析方法進行個案分析。分析結果顯示：個案公司之客服中心適合外包，網路維運與資訊帳務並不適合外包，應將其業務內部化。這項分析結果與個案公司近來的組織重整吻合。

Numbers of firms spined off their departments to a subsidiary companies who will full charge the original business that could reduce the company’s operation cost. It so call a successful win-win strategy if they could operate independented still to dedicate a signifilcant financial support to the parent company.

We took this business devided and authorized to another subsidiary company into an outsourcing conduct in our reserchs.Outsourcing is widely accepted as an efficient way of improving performance and cost-down issues. At its matured industrial life cycle, Mobile operators in Taiwan, however, are seldom outsourcing their major business activities to others. According to the outsourcing decision making theories and the industrial practice, we attempt to analysis the outsourcing possibility through case studies of Call Center、Network Construction Business and Billing Services from T corporation. It is hoped that this research could facilitate in-depth understanding on the issues of outsourcing.

Base on outsourcing decision making theories and interviews conducted with the managers who participated in outsourcing decision making, the analytical structure of decisions making in outsourcing is then established, and the weights of outsourcing decision factors are confirmed via the case’s analysis by Analytic Hierarchy Process. Analytical results have shown that the Call Center is suitable for outsourcing, while Network Construction Business and Billing Services should remain within the company. Conclusion of this research is coincident with the recent organizational change in T Company.

中文摘要---------------------------------------------------------------------------------- i
英文摘要---------------------------------------------------------------------------------- ii
誌謝---------------------------------------------------------------------------------------- iv
目錄---------------------------------------------------------------------------------------- v
表目錄------------------------------------------------------------------------------------- viii
圖表錄------------------------------------------------------------------------------------- ix
一、緒論------------------------------------------------------------------------------------ 1
1.1研究背景與動機--------------------------------------------------------------- 1
1.2研究問題與研究目的--------------------------------------------------------- 3
1.3研究範圍與研究對象--------------------------------------------------------- 3
1.4研究流程------------------------------------------------------------------------ 4
二、文獻探討----------------------------------------------------------------------------- 6
2.1外包相關議題------------------------------------------------------------------ 6
2.1.1外包的起源------------------------------------------------------------------- 6
2.1.2外包的定義------------------------------------------------------------------- 6
2.1.3外包的形式------------------------------------------------------------------- 7
2.1.4外包的領域------------------------------------------------------------------- 8
2.1.5外包原因---------------------------------------------------------------------- 9
2.2外包決策------------------------------------------------------------------------ 10
2.2.1交易成本觀點---------------------------------------------------------------- 10
2.2.2資源基礎與核心能力觀點------------------------------------------------- 13
2.2.3組織慣性觀點---------------------------------------------------------------- 16
2.2.4產品結構、供應商倚賴程度與產業脈動觀點------------------------- 18
2.2.5產品性能觀點---------------------------------------------------------------- 19
2.2.6外包決策因素小結---------------------------------------------------------- 20
三、研究方法----------------------------------------------------------------------------- 21
3.1研究架構------------------------------------------------------------------------ 21
3.2研究方法------------------------------------------------------------------------ 24
3.2.1AHP分析層級法之理論基礎---------------------------------------------- 25
3.2.2應用分析層級法的處理程序---------------------------------------------- 27
2.2.3分析層級法之應用流程---------------------------------------------------- 30
2.2.4AHP工具軟體介紹—Expert choice-------------------------------------- 30
3.3研究設計----------------------------------------------------------------------- 33
3.3.1階層分析架構---------------------------------------------------------------- 33
3.3.2資料蒐集方法---------------------------------------------------------------- 33
3.3.3決策因素與評估準則說明------------------------------------------------- 34
3.3.4階層分析圖說明------------------------------------------------------------- 39
3.3.5決策因素對應於外包決策訪談結果------------------------------------- 39
四、個案公司與產業現況分析-------------------------------------------------------- 42
4.1產業價值鏈--------------------------------------------------------------------- 42
4.2產業五力分析------------------------------------------------------------------ 44
4.3個案公司簡介------------------------------------------------------------------ 51
4.3.1市場分析---------------------------------------------------------------------- 51
4.3.2營運目標---------------------------------------------------------------------- 52
4.3.3因應策略---------------------------------------------------------------------- 53
4.3.4經營績效---------------------------------------------------------------------- 54
4.4個案公司外包業務介紹------------------------------------------------------ 55
4.4.1客服中心---------------------------------------------------------------------- 55
4.4.2網站維運---------------------------------------------------------------------- 58
4.4.3帳務資訊---------------------------------------------------------------------- 60
4.5產業與個案公司外包現況--------------------------------------------------- 62
五、專家問卷評估結果分析----------------------------------------------------------- 63
5.1客服中心外包決策------------------------------------------------------------ 63
5.1.1第一階層因素與一致性分析---------------------------------------------- 63
5.1.2第二階層評估準則權重與一致性分析---------------------------------- 64
5.1.3研究結論---------------------------------------------------------------------- 65
5.1.4研究結論與個案公司外包現況比較------------------------------------- 67
5.2網路維運外包決策------------------------------------------------------------ 68
5.2.1第一階層因素與一致性分析---------------------------------------------- 68
5.2.2第二階層評估準則權重與一致性分析---------------------------------- 69
5.2.3研究結論---------------------------------------------------------------------- 71
5.2.4研究結論與個案公司外包現況比較------------------------------------- 72
5.3資訊帳務外包------------------------------------------------------------------ 73
5.3.1第一階層因素與一致性分析---------------------------------------------- 73
5.3.2第二階層評估準則權重與一致性分析---------------------------------- 73
5.3.3研究結論---------------------------------------------------------------------- 75
5.3.4研究結論與個案公司外包現況比較------------------------------------ 77
六、結論與建議--------------------------------------------------------------------------- 78
6.1結論------------------------------------------------------------------------------ 78
6.2建議------------------------------------------------------------------------------ 80
6.3研究限制------------------------------------------------------------------------ 81
參考文獻---------------------------------------------------------------------------- 82
附錄一------------------------------------------------------------------------------- 85
附錄二------------------------------------------------------------------------------- 99

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中文部分:
1.鄭仁偉（民84）。組織自主改變、組織慣性與改變績效的關係---台灣電子業推動 ISO9000 認證活動實證研究。國立台灣大學商學研究所未出版博士論文。
2.楊振昇（民90）。九年一貫課程推動之困境與因應。國立暨南國際大學教育學程中心主編 ：教育改革的微觀工程---小班教學與九年一貫課程，（103-122頁）。高雄：復文。
3.陳士亮(民90)EMBA世界經理文摘雜誌2001「如何成功推動外包策略」http://www.emba.com.tw/emba/discussion/outsource1.htm。
4.黃榮志（民87）。公共組織慣性之實證研究－以中央行政機關為研究對象。中興大學公共 政策研究所未出版碩士論文。
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