臺灣博碩士論文加值系統

資訊系統(Information Technology, IT)技術之應用為企業提升供應鏈管理效率之主要目標。然而，於實務運作上，企業為專注於核心能力之運作，往往將IT管理作業進行委外，卻也因而產生委外風險管控的議題。為了有效預防風險所產生之衝擊，就必須找出可以有效控管風險的管理機制。根據相關文獻顯示，交易成本理論(Transactional Cost Theory, TCT)對於解釋企業委外決策以及風險預估上具有實務上的效力，而失效模式與效應分析(Failure Mode &; Effect Analysis, FMEA)則為目前最被廣泛運用於作業流程風險評估之有效工具，但將上述理論應用於IT委外風險評估之研究仍相當缺乏。因此，本研究首先整合TCT與FMEA建構IT委外風險之評估模式。其次，為了進一步協助企業擬定管理與因應IT委外風險之可行方案，本研究改良品質機能展開(Quality Function Deployment, QFD)之概念，結合IT委外風險之評估模式以及成功委外模式，發展兩階段IT委外決策之風險管理模式。另一方面，考量不同產業特性會導致不同的委外需求以及方式，進而影響對IT委外風險之管理策略，本研究亦探討製造業與服務業對於IT委外動機、IT委外風險以及風險控管機制選擇等層面所呈現的差異，以針對不同類型的產業給予不同的風險管理決策建議。
根據60份專家問卷之資料分析結果顯示，TCT能夠透過資產專屬性、不確定性以及交易頻率之特性來了解企業面臨的策略風險，而FMEA則能透過評估風險產生之嚴重度、發生度以及難檢度以釐清委外項目之風險本質，因此若單獨使用TCT或FMEA會導致決策上的偏頗，反之透過TCT與FMEA的整合，有助於企業更全面性地了解委外風險的來源。且透過QFD以及委外成功模式的導入，更能協助企業擬定最適化的風險管理策略。另一方面，結果亦顯示不同產業對於這些風險的處理或是控管的方式也有所不同；除了明訂合約細節被認為是共同的首要關鍵因素外，製造業認為建立信任關係以及溝通管道可有效管理風險存在，擴大合約規模與縮短合約期限則是相對無效的管理風險之方法；而服務業則認為除了建立溝通管道以外，加強資訊分享可有效管理風險存在，至於加強相互依賴與提高合作機會對於風險管理的效用較低。由此可知，企業在進行風險管理策略擬定時，除了從策略、作業面評估潛在風險因素外，亦應考量企業資源以及委外目的，方能達到有效管理委外風險的效益。

Outsourcing strategy on information technology (IT) is considered the key factor to enhance core business operation; however, firms’ practices in IT outsourcing management often result in unexpected risks towards the overall supply chain management. Although Transaction Cost Theory (TCT) is effective to explain business’ outsourcing decisions, this theory mainly focuses on strategy risk view. Similarly, the Failure Mode and Effects Analysis (FMEA) has been widely used for operational risk assessment in manufacturing, but missing from literature is its application in IT outsourcing. Therefore, the main purpose of this study is to integrate TCT and FMEA into a Risk Manegement Model based on Quality Function Deployment technique for IT outsourcing decisions. It is noted that the transaction characteristics of different industries would lead to various outsourcing needs, styles, and vendor evaluation criteria, which in turn provide different businesses with different references in conduct outsourcing decision-making or in-house activities. Taking this point, this study discusses the differences between manufacturing and services industries regarding IT outsourcing, outsourcing risks, and governance mechanism, aiming to provide various industries with different risks management or manegement recommendations.
The results of the survey questionnaires show that TCT can help firms understand strategy risks in IT outsourcing decisions from aspects of uncertainty, asset specificity, and frequency and the FMEA further helps clarify the risks through severity, occurrence, and detection for IT system operations. Since TCT or FMEA would lead to bias in decision-making if being used separately, the integration of TCT and FMEA is considered effective to help firms better understand outsourcing risk sources. Overall, the implementation of QFD and successful outsourcing model provides firms with helpful guidelines for selecting proper governance mechanism to IT outsourcing risks manegement. Moreover, the findings indicate that different industries manage and control these risks differently. Although both of industries believe that the “contract details” can improve the outsourcing risks, the manufacturing industry believes “trust” and “communication” can help avoid risks whilst “contract size” and “contract duration” cannot; meanwhile, the services industry believes that “communication” and “information sharing” can help prevent the risks while “dependence” and “corporation” cannot. Therefore, for risk avoidance decision making, it is necessary for businesses to not only assess potential risk factors from both strategy and operational aspects but also consider business resources and outsourcing purposes to avoid the outsourcing risks effectively.

摘要 i
ABSTRACT iii
誌謝辭 v
目錄 vi
表目錄 viii
圖目錄 x
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第三節 論文架構 6
第二章 文獻回顧 8
第一節 資訊系統委外 8
第二節 交易成本理論 15
第三節 關係理論(Relational Theory) 24
第四節 失效模式與效應分析 29
第五節 品質機能展開 37
第三章 資訊系統委外風險管理模式 47
第一節 策略風險評估架構 47
第二節 作業風險評估準則 49
第三節 模式發展 50
第四章 研究設計與樣本設計 54
第一節 問卷設計 54
第二節 樣本設計 60
第五章 研究結果 65
第一節 樣本結構分析 65
第二節 敘述性統計分析 66
第三節 風險評估與管理決策分析實證結果 69
第六章 結論與建議 77
參考文獻 84
附件A 99

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