英國柴爾契政府於1979年開始推動公營事業民營化政策後，全世界便吹起一股民營化風潮，除民營化、BOT之外，勞務委外也是其中重要的手段之一。該事業單位面對面臨市場開放及民營化雙重衝擊，在加上新科技與新業務不斷推陳出新，新業者激烈競爭、人員老化、人力不足及業務量增加等現象外，面對成本上的競爭及微利的時代，在充滿不確定的投資環境之下，事業單位為了保持競爭優勢及確保永續經營的生存目標，必須擁有更加彈性的人力資源運用策略，「勞務委外」即為使用之方式之ㄧ，但面對這些未來人力的進駐，對事業單位內或外所產生之正負面影響亦不容小覷。 故本研究以事業單位內之正職員工之角度，對事業單位運用勞務委外之認知與態度做一基本了解，並深入探討正職員工對勞務委外之認知與態度間之相關與可能產生之影響，提出相關事項之假設，經文獻探討與問卷調查統計進行研究，最後得出分析結果與結論。

客服中心在顧客量龐大的產業中扮演非常重要的角色，為企業與顧客互動的一個重要環節。近年來，客服產業快速成長，企業紛紛藉由客服中心的建置來提升顧客滿意與經營績效，然而建置客服中心所需投入的精力與成本，對企業而言卻是一個不小的負擔，因此有了承接客服中心委外業務的專業客服公司出現，成為企業建置及運作客服中心時的另一個選擇。 本研究的主要目的即在進行客服中心委外決策的探討，從委外利益與成本的角度出發，釐清影響客服中心委外決策的關鍵考量因素，一方面做為企業制定委外決策時的參考依據，一方面也有助於專業客服公司瞭解企業客戶之真正需求，提升委外客服產業之服務水準，使最終顧客因此受益。 由於國內這方面的研究尚在起步階段，因此本研究採個案研究法進行探索性的研究，分別訪談了五個產業別的十三家企業機構，進行個案的分析探討。本研究發現企業機構在制定委外決策時的考量因素可分為兩大類：「委外利益」與「交易成本」方面的考量；「委外利益」的考量因素包括降低成本、提升服務品質以及專業化的人力與設備；「交易成本」的考量因素則包括客戶資料外洩、代理問題、管理監督不易以及不能主動快速因應。企業機構在制定委外決策時，會同時考量「委外利益」與「交易成本」的考量因素，而研究發現「委外利益」的考量對委外決策有正向的影響，「交易成本」對委外決策則有負向的影響。 本研究亦發現不同的組織特性也會影響客服中心的委外決策，這些組織特性包括產業類別、客服中心規模、業務內容、主事者的態度、本土或外商公司、公私部門等。分析發現：(1)產業類別會影響客服中心委外決策的制定，且不同產業類別所著重的委外考量因素有明顯差異；(2)中型規模客服中心委外的可能性較大型與小型客服中心高；(3)客服中心的業務內容愈單純委外的可能性愈高。(4)主事者的態度在客服中心的委外決策中具有關鍵性的影響；(5)外商公司委外的可能性較本土企業低；(6)公部門委外的可能性較私部門高，且公部門在進行委外決策時，主要集中在「委外利益」的考量上；而私部門則集中在「交易成本」的考量上。 客服中心扮演著企業與顧客間互動的橋樑，若能運作順暢，對企業而言等於是累積了一份長久的資產，因此，企業應該認真思考客服中心的定位以及企業所賦予的使命。此外，專業的委外客服公司在客服產業的經驗與能力，仍然可供許多企業借鏡與學習，企業應採取更為開放的心胸，將外部資源納入企業運作時的策略性思考中，增加運作的彈性與籌碼。 / Call center plays an important role in the industries where the population of existing and potential customers is enormous. In recent years, call center industry grows rapidly. In order to raise customer satisfaction and improve business performance, many corporate devote to establish their own call centers. Nevertheless, the cost needed to build a call center represents a large burden for many of these corporate. This has lead to the emergence of many call center outsourcing companies recently and become another option for the corporate who wish to establish their own call centers. The main purpose of this study is to analyze the elements which influence the outsourcing decision of call center. From the angle of both the benefit and cost of outsourcing, the research wants to clarify the issue on how do the critical elements affect the call center outsourcing decision. However, research of this particular field in Taiwan is still at its infant stage, therefore this explorative study adopts the case study research method. The research interviews thirteen cases in five different industries, including corporate and institutions. The finding of this study suggests that the elements which affect corporate consideration on whether to outsource or not could be categorized into two groups: i) Benefit gained from outsourcing; ii) Transaction Cost. Benefit gained from outsourcing may include reducing cost, raising service quality, and seeking professional agents and equipments; Transaction Cost includes disclosing customer data, agent problems, supervise difficulty, and unable to respond automatically and rapidly. The corporate would consider both the benefit gained from outsourcing and the transaction Cost when making the outsourcing decision. Our finding suggests that the benefit gained from outsourcing has the positive effect on outsourcing decision, while the transaction Cost has the opposite effect. In addition, this research also finds that the characteristics of an organization which include the industry categories in which an organization belongs to; the scale of call centers, business contents of call center, the attitude of the decision maker; the differences between local and foreign firms; and the differences between private and public sectors, would also have certain degree of influences on the outsourcing decision of call center. Different industry categories make different influences in both outsourcing decisions and outsourcing considerable elements. (1) The middle scale of call center is more possible to be outsourced than the large and small ones. (2) The simpler of business contents of call center, the more possible to outsource the call center. (3) The attitude of decision maker has the critical effect in outsourcing decision of call center. (4) The foreign company is less possible to outsource the call center than the local company in the same industry. (5) The public sector is more possible to outsource the call center than the private sector.

摘要 在資訊科技服務的市場，資訊科技委外（ITO）在市場佔有顯著的地位。過去有許多的報告研究資訊委外廠商的選擇，以及有效的合約管理方法，鮮少針對企業資訊委外合約簽訂之後，企業與委外伙伴之間的互動進行研究。然而依據許多個案報導案例顯示，大多數委外案例的失敗，不是由於雙方關係管理的不適當，就是無法滿足委外企業最初委外目標的期盼。 我們使用在過去的二十六年中臺灣資訊科技委外市場的四十個案例來研究探討如何利用資訊委外關係管理來獲取預期綜效。經過分析與研究，發現四種資訊科技委外的合作關係。這四種合作關係型態分別為：夥伴關係（Partner）、倚賴關係（Dependent）、隨需存取關係（Utility）、以及附屬關係（Subordinate）。不同的委外關係含概了不同的委外服務內容，也含概了不同的關係管理。夥伴的合作關係，企業的期望不止雙方合作達成企業的策略目標，同時也期望委外廠商支援科技創新而提升企業的市場競爭力；倚賴的合作關係，企業對委外廠商支援達成企業策略目標高度倚靠；隨需存取的合作關係，企業期望資源的取得是隨需存取，完全以成本考量；附屬的合作關係，企業則認為該委外廠商僅僅是依附於資訊中心的下包廠商，委外與否完全由企業的資訊中心自行決定。此外，本研究顯示不同的委外關係是由於不同的委外關係無法達成期盼，以及無法交付最終策略利益、經濟利益、或資訊科技利益而終止。 本論文透過文獻探討與深度個案研究，來瞭解影響不同合作關係資訊科技委外的相關因素，和期盼的資訊科技委外的結果。不同型態資訊科技委外關係的管理需要瞭解委外企業對所需服務的期望，以及在合作期間，彼此關係的管理需不斷的注意市場以及資訊科技的變化而提出相對應的策略來因應彼此合作關係，以期從中獲取最大效益。 關鍵字：資訊科技委外，委外關係，市場變化，資訊中心支援能力，委外期望。 / Information Technology Outsourcing (ITO) has gained a big share of the world IT service market. There are many studies about ITO vendor selection and contract management but a lack of understanding of the after-contract practice between the ITO parties. According to reported cases many outsourcing failures were due to either improper relationship management or unable to meet customer expectations. For effective management of this long-term inter-organizational relationship there is a need for understanding the features, affecting factors, expectations and termination of ITO relationship so that the desired outcomes can be achieved and relationship can be sustained throughout the life of the ITO. The above propositions were tested on all existing and changed ITO projects in Taiwan in the past twenty five years. A total of fourty cases were examined and the results show four kinds of IT outsourcing relationship: dependent, utility, partner and subordinate. Different kinds of ITO relationship have different expectations for the ITO services and require different management on the relationships. The dependent type ITO customers rely highly on ITO vendors for supporting strategic moves. The utility ITO customers use ITO as a utility and measure vendors by cost performance. The partner type ITO customers consult vendor for business strategic moves and urge vendor for technology innovation. The subordinate type ITO customers consider ITO vendors as a sub-contractor of IT department and leave decisions to the IT department. Those terminated cases were mainly due to conflicts in the expected and delivered outcome in the three ITO benefit areas. This study provides useful instrument for assessing major ITO factors and understanding expected ITO outcomes. ITO relationship management requires a careful understanding of the expected benefits of the service and continuous monitoring of the business and IT environment. Keywords : Information Technology Outsourcing；Outsourcing Relationship；Business Dynamics；IT Competence；Outsourcing Expectation。

Information technology outsourcing (ITO) has gained a big share of the world IT service market. There are many studies about ITO vendor selection and contract management but a lack of understanding of the after-contract practices between the ITO parties. According to reported cases, many outsourcing failures have been due to either improper relationship management or the inability to meet customer expectations. For effective management of this long-term, inter-organizational relationship, there is a need to understand the features, affecting factors, expectations, and termination of ITO relationships so that the desired outcomes can be achieved and relationships can be sustained throughout the life of the ITO. Based on a dynamic view of outsourcing partnerships, the ITO relationship can be assessed by customer participation, joint action, communication quality, coordination, and information sharing. Prior studies have indicated that these ITO relationship features are mainly affected by business dynamics and the client’s IT competence. Organizations expect from the ITO mainly strategic, economic, and technological benefits. When conflicts exist between expected benefits and delivered outcomes, the relationship is more likely to be terminated. The above propositions were tested on all existing and changed ITO projects in Taiwan in the past twenty-six years. A total of forty cases were examined and the results show four kinds of IT outsourcing relationships: dependent, utility, partner, and subordinate. Different kinds of ITO relationships involve different expectations for the ITO services and require different types of management of the relationships. In the dependent type ITO, customers rely highly on ITO vendors for supporting strategic moves. Utility ITO customers use the ITO as a utility and measure vendors by cost performance. In the partner type ITO, customers consult the vendor for strategic business moves and urge the vendor to engage in technology innovation. The subordinate type ITO is characterized by customers who consider the ITO vendor as a sub-contractor of their IT department and leave decisions to the IT department. Terminations of relationships were mainly due to conflicts in the expected and delivered outcomes in the three ITO benefit areas. This study provides a useful instrument for assessing major ITO factors and understanding expected ITO outcomes. ITO relationship management requires a careful understanding of the expected benefits of the service and continuous monitoring of the business and IT environments.

政府面對著公共需求愈來愈多，相對資源卻愈來愈少趨勢下，公部門為使公務順利運行，逐漸釋放獨占的事務，除民營化、BOT之外，勞務委外也是其中重要的手段之一。然而社會對公部門的印象角色，從來都被認為是扮演市場失靈時的那隻看得見的手，始終扮演提供服務的角色，惟政府事務委外後，公部門所扮演的角色已變為「服務購買者」，如此轉變勢必對於公部門內部人力資源管理產生一定影響，又在迫切公共需求的眾多目標要求下，公部門一方面調整自己的角色提供更多服務，同時人力資源管理的轉換過程必然與傳統公共行政有所差異，如何有效人力資源運用與完成人民的付託，亦成為當前重要課題。 故本研究以勞務委外中的派遣工作為例，以工作滿意度檢視勞務委外人員對於派遣工作之看法，提出相關研究事項之假設，採國外及國內常用量表，最後由問卷調查統計實證，作成統計彙整個人屬性、工作特性認知與工作滿意度之關聯係數，最後依有關統計分析其傾向，得出下列結論並作成改善建議事項： 一：派遣人員的個人屬性對工作特性之認知有影響 二：派遣人員的個人屬性對工作滿意度有影響 三：勞務委外的工作特性認知對工作滿意度有影響

如今世界貿易的型態大多以中間財貿易為主，這些中間財貿易，來自於國與國之間的委外代工，中間財或者零組件透過貿易的方式運送回母國組裝。然而Melitz(2003)指出生產力差異是新貿易理論重要的議題，也就是說，研究今日的委外代工行為，必須考慮廠商之間生產力的差異，而本文就是以此點當作立論的依據，進行模型分析。 　　因為異質生產力的因素，使得每一家廠商的邊際生產力皆不相同，於是中間財委外代的程度亦不相同。並且，考慮委外代工產生的固定成本，生產力對於委外代工程度的影響關係曲線呈現凹性，這使得工資水準和委外代工程度的關係呈現不確定的現象。 　　我們將產業的類型區分為高中間財依存度廠商，例如製造產業就是屬於這類型；以及高最終財依存度廠商，例如高科技產業屬於這類型。在高中間財依存度的產業中，開放海外生產，會使得產業的平均工資上漲，壓縮良好的工作，擴張劣等工作，均衡失業率上升。當開放海外生產，高最終財部門依存度產業中，國內的平均工資與失業率變化是不確定的。 / Most of the types of world trade today are dominated by intermediate trade, which are derived from outsourcing or offshoring. Melitz (2003) pointed out that the difference in productivity is an important issue in the new trade theory, that is, the study of today's outsourcing foundry behavior, we must consider the difference between the productivity of manufacturers, and this article is based on this point as a basis, Carry out model analysis. Because the heterogeneity of productivity factors, making each company's marginal productivity are not the same, so the level of the middle finance committee is not the same. Moreover, considering the fixed costs generated by the outsourcing of foundry, the relationship between the productivity and the degree of subordinate foundry is concave, which makes the relationship between the wage level and the degree of outsourcing found an uncertain phenomenon. We classify the types of industries into Manufacturing and Headquarter industry. In Manufacturing industries, offshoring will make the industry's average wage rise, a good job compression, expansion of poor work, increases unemployment rate. However, under Headquarter industry, the domestic average wage and unemployment rate changes will be uncertain, if they decide offshoring.

委外應用在資訊系統上已行之有年，但自柯達公司有計畫地將大量資訊活動委外之後，引發業界與學術界的關切與研究。委外有種種優點值得企業採納，但是根據實際委外的經驗指出，委外有其風險，使得企業未蒙其利反受其害。文獻指出一個成功的委外程序是一連串的過程：自委外的決策考量開始，經過需求定義、選擇承包商、談判合約書、到系統建置與監督，每一階段都需要用心經營。大多數委外相關研究偏重在委外的前期，而本文的焦點放在委外後期的關係管理。根據文獻探討所整理出的概念模式，經由個案訪談之後，深度瞭解台灣中小企業在委外過程中實際運用的管理技巧以及所遭遇到的困難。本研究提出六個命題說明中小企業與廠商之間關係形成的前因後果，最後並提出中小企業在進行資訊系統委外之際，在關係管理上應注意的事項。

在1980年代以Margaret Thatcher為首的保守黨贏得英國國會大選後，便開始推動政府業務委外運動，政府業務委外經營便成為政府再造發展的重要策略工具。近幾年來，由於我國社會環境變遷快速，政治發展日益蓬勃，民眾對於政府的施政作為與服務品質的要求日漸的提高。而地政工作因與國家經濟發展及民眾財產權益息息相關，影響人民權益甚鉅，工作壓力大，致地政人員常年不足，陷入人少、事多、責重之惡性循環，因此，突破行政體系僵化，將部份業務委外，以有限的資源作最有效率的安排，為當前地政機關所面臨的重要課題。 研究結果如下： 一、受訪者在地區、經歷、性別及年資上對於地政業務委外傾向無明顯差異。 二、7成6受訪者認同地政業務委託民間辦理，且地政業務可委外之項目非侷限於傳統之庶務性工作，可經由檢討業務特性、修改法規等方式循序漸進。 三、適合業務委外作業前3名為「謄本核發作業」、「買賣實例調查作業」、「查估作業」，「土地登記」及「使用編定作業」不適合委外作業。 四、委外方式對地政業務委外政策的推辦影響不大。 五、委外決定因素方面，問卷調查結果地政業務委外實施影響的重要性排名的前三名分為裁量權的行使、個人資料保護法規及地政專業證照的實施。 六、實施地政業務委外確可解決地政機關人力不足問題。 因此，本研究根據實證結果提出政策建議如下：建立專責機構辦理委外業務、配合趨勢調整委外作業方式、落實評估管理及監督機制、擇項分批漸進式辦理委外、強化地政業務委外觀念之建立、研訂地政委外專屬法律、建立友善公私合夥環境、建立地政業務作業人員基金或保險制度及建立業務委外方式、要件及收支標準之作業規範。 / Ever since the Conservative Party, led by Margaret Thatcher, won the general election during the 1980s, the UK government has outsourced much of its services to the private sector; the outsourcing of public services thus has become an important tool for government reforms and development. Due to the rapid changes in our social environment and growing political awareness in recent years, the people have become increasingly demanding towards the government’s administrative performance and service quality. Land administration is one of the public services that is most closely related to the nation’s economic development and to the property rights of its people. Due to the stakes and the potential impacts involved, land administration has always been a stressful job and our government constantly finds itself short of land administration officers; consequently, the situation spirals downward as a result of an ever-diminishing supply of labor, and an ever-increasing number of cases and responsibilities for each officer. Questions as to how the government will be able to surmount the difficulties of its inefficient administrative system and outsource certain services, thereby making the most efficient use of limited resources, have become an important issue for land administration authorities. This study reached the following conclusions: 1、Interviewees’ work location, experience, gender, and seniority made no difference with regards to their preferences towards outsourcing. 2、76% of interviewees agreed that land administration services should be outsourced to the private sector, and the range of outsourced services should not be limited to general affairs. They also believed that progress can be achieved by reviewing service characteristics, revising current regulations, etc. 3、The three services that are most appropriate for outsourcing are: “Issuance of certified document copies”, “Surveys on actual transactions”, and “General evaluations”; on the other hand, “Land registration” and “Land use assignment” are not appropriate for outsourcing. 4、The outsourcing method minimally affects the overall execution of the land administration service outsourcing policy. 5、6The three most important considerations that affect the decisions to outsource land administration services are: “The extent of discretion”, “Implementation of the Personal Information Protection Act”, and “Implementation of land administration licenses”. 6、The outsourcing of land administration services can indeed resolve the labor shortage that is commonly seen throughout land administration authorities. The following recommendations were made based on the empirical results: assign a dedicated institution to handle service outsourcing, adjust outsourcing methods to accommodate changing trends, exercise due diligence in performance management and supervision, outsource selected services progressively, build up awareness towards outsourcing land administration services, establish regulations that govern specifically the outsourcing of land administration services, create an environment that is favorable to the partnership between the public and the private sectors, set up a land administration officers’ fund or insurance policy, and implement proper guidelines over the outsourcing methods, the outsourcing criteria, and payment standards.

國營事業公司面對行政院人事局的「員額總量管制」，但是在實際郵政業務處理過程人員不足問題，以採取外聘全職、兼職人員或工作外包等方式來因應。對於被裁減人員遺留下來的工作，以各種非正式員工的方式替代，使得勞動市場愈彈性化，對勞工勞動權益和保障愈沒有保障。 因此本研究以個案公司於組織變革時，採用之彈性化人力資源措施，對現有員工之勞動條件及集體勞資關係的影響為何?彈性化人力資源措施影響情形是否因受試者之不同身分特性而有不同？勞務委外措施確實對員工勞動權益不良影響為何時，依不同個人屬性之不同影響程度，可提供勞資政三方應如何因應解決方式。得出下列結論並作成改善建議事項： 一：國營事業實施勞務委外措施是法令控管員額。 二：勞務委外對國營事業員工勞動條件仍有不利之影響。 三：勞務委外對國營事業之集體勞資關係有影響。

隨著經濟全球化的發展，企業逐漸邁向國際化與多元化，企業事業範疇也藉由國際化的布局以追求企業資源最大效益。在全球化發展潮流中，由於中國擁有豐富資源、龐大市場以及低廉勞工成本，所以中國成為企業主要布局的國家之一。台灣與中國經濟發展緊密，許多台商企業紛紛在中國建立起完整的供應鏈，故當台商企業在選擇策略夥伴或是委外合作方式時，必須考量眾多成本效益因素才能真正提升企業經營策略績效。 本研究主要針對國內外相關文獻以進行資料的蒐集與整理，主要針對策略、供應鏈，以及委外等相關議題做歸納與整理，之後再透過個案研究方式，以一家台資企業（A公司）做為研究對象，來探討其企業所面臨到的企業瓶頸，以及因應策略和委外策略，最後再提出策略轉變後的經營績效分析以及關鍵成功因素。 由於A公司企業與產業特性，故面臨幾項經營問題，包含主要訂單深受集團訂單影響、產品廣度不足、人員培訓不及、原物料成本上漲、研發能力需提升、生產製程和關鍵技術完整性不足、未建構完整委外管理系統，企業必須產業環境變遷來提出因應策略以提升企業本身競爭力與經營發展，故A公司致力尋求可以長期合作的協力廠商以及上游原物料合作廠商以提升產能的彈性與配合，同時工廠內設備的持續精進和生產製程推動自動化亦成為生產效率提升、減少人力作業依賴的重要因素，同時人才的培育也是A公司重要策略之一，故A公司希望能透過尋求印刷產業相關的大專院校進行產學合作以培育人才，最後針對產能不足問題，則可以透過尋求合適地點擴廠或是製程委外來彌補產能不足的問題。 本研究主要探討為當企業面臨經營挑戰時，要如何針對問題提出解決方案並提升企業內部的經營績效和競爭能力。由於A公司人才培育和留才不易，故企業不斷提升工廠設備效率以追求產能最大產出，不僅工廠設備機台的生產數量成為業界標竿，其生產總得率也是印刷業業界所不及；此外，由於集團訂單龐大，不僅使A公司設備能有效運轉以追求最佳產能外，亦可以使其在單位製造成本上享有競爭優勢。總歸以上幾點優勢，A公司的關鍵成功因素包含四點，第一為集團穩定龐大的訂單數量，透過集團內穩定龐大的訂單數量來提早規劃產能以求最大產能效益，第二為生產技術優勢和先進生產設備，A公司部分包材技術皆為業界之冠，第三是綜合採購成效，透過集團綜合採購來降低原物料成本壓力，最後則是車隊統一招標與調度，使的運輸成本低於同業。 / With the economic globalization, enterprises became more international and divertified, and also tried their best to maximize business synergy through global development. In the trend of globalization, China became one of the most important country due to its rich resources, huge market, and lower labor cost. The Taiwan companies had close business relationship with China, and many of them gragually builded up a complete supply chain in China so that they could choose the most appropriate stragetic partner. When Taiwan enterprises choosed the way of coopration, they had to take many cost factors into consideration to truly improve business performance. This study found out the information related to strategy, supply chain and outsourcing. With interviewing a Taiwanese company (A company), this study tried to investigate the business problems and the corresponding strategies, and finally pointed out the improved performance and key successful factors. Because of the characteristic of A company and industry, A company faced some challenges including being affected deeply by parent company, low diversification of products, uncompleted training programs, raising material cost, insufficient R&D ability and key production skills, and unsatisfactory outsoucing management system. A company endeavored to find the long-term cooperative and material partners to have more flexible production operation, and the production performance kept making prograss through high efficiency of the equipments and automization. Meanwhile, training became one of the most important strategies for A company, so A company cooperated with colleges to attract talented human resource. Finally, A company tried to find out the appropriate location to build up factory to resolve the problem of insufficient capacity. This study focused on the way of resolution, improving performance and core competency when those companies faced the business challenges. Because A company had difficulty in attracting the talent, A company kept upgrading the equipment to maximize the output and efficiency; otherwise, A company could have best capacity plan due to huge orders from parent company and also have competitive manafactoring cost. To summerize the above advantages, the sucessful factors included four. The first one is huge order from its bloc, so that A company could have better capacity plan due to the stable order quanitites. Second, A company had best material-packaging skills because of the advanced equipment. Third, A company could have the purchasing synergy due to huge order quantities from the bloc ‘s purchase. Finally, A company had lower transportation cost because they had a standard transporation managing system.