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.