Abstract Outsourcing is regarded as a strategy for decreasing the transaction- cost by many Taiwan hospitals; therefore, this research focused on developing the Outsourcing Management configuration. From the aspects of resource-based theory and transaction-cost theory, this research selected a public medical center in southern Taiwan as its study case and probed into Outsourcing Management structure by examining the current condition. Two study stages are included; first of all, built up the initial research framework by discussing related literature. Through continuous investigation of this case, Researcher gathered qualitative data analysis, concluded with some revision of Outsourcing Management Architecture for hospitals. The second stage discussed among variables; ¡§resources¡¨, ¡§Outsourcing Management¡¨ and ¡§performance of outsourcing¡¨. 295 questionnaires were distributed to all research samples, including local hospitals and medical centers as teaching hospitals, also local hospitals governed by Health Insurance Bureaus in Tainan and Kaohsiung-Pintung. Main research states as followed¡G 1.There¡¦s no difference from the degrees of hospitals and quantity of sickbeds to resources that hospitals obtained. 2.The organizational capability of private hospitals is obviously higher than public hospitals. 3.There¡¦s positive relationship within factors between resource attribute and Outsourcing performance. 4.There¡¦s connection in factors between resource attribute and Outsourcing management. 5.There¡¦s connection between and Outsourcing management and Outsourcing performance. Concluded from the foregoing results, this research suggests hospitals to strengthen personal capacity, organizing ability and followed up by supervision concerning the process, using punishment for command, building up trust to business in partnership and rational information gathering to Outsourcing Management, will present better performance. Key Words¡GResource-based ¡B Transaction-cost¡B Resources Outsourcing Management¡B Performance of outsourcing

The thesis deals with the subject of process performance measurement in a financial accounting department in the context of outsourcing these processes or their parts. The aim of the thesis is to propose a set of indicators for measuring the performance of financial accounting department in the context of processes in an international telecommunications company with respect to effective measurement, integrity with corporate business processes and meaningful and correct values of these metrics. Firstly, in the theoretical part, the reader is informed about the core processes in a finance accounting department. The reader is informed about the basic terms related to performance measurement, in particular KPI's (definition, implementation, evaluation, meaning ...). Finally, basic concepts associated with outsourcing are explained and the importance of performance indicators in the relationship between the supplier of the accounting services and the customer is outlined. The practical part deals with the design of performance indicators for a finance accounting department of an international telecommunications company. The indicators are designed to reflect the processes in the company. An emphasis is on those processes (or parts thereof) that are provided externally - by a third party provider of accounting services. Each indicator is defined by its description, meaning and method of measurement. If any adjustments to the processes are necessary, these process changes are described. The weaknesses and risks of implementation are indicated in the following section. The results of the individual measurements are presented for a minimum of 6 consecutive months (where it was possible to obtain data retrospectively, the values are calculated for the minimum of 12 months).