本研究透過不同公司之的執行外包經驗的收集，以瞭解其運用外包的實務，並探討外包管理方式與外包績效的關係及影響，瞭解外包的工作性質對外包管理方式與外包績效關係的干擾效應，希望藉此作為企業決定採用外包時的參考。

本研究以問卷調查方法進行，問卷發放對象為各企業內管理外包專案的人員，共計發出220份問卷，回收了101份, 而有效問卷為76份，有效問卷回收率為34.54%。

經過統計分析處理，本研究獲得以下結果:

1.外包的管理方式皆是多採用信守約定 (Compliance-Based) 及生產力 (Productivity-Based) 的管理方式，而較少採用承諾式(Commitment-Based)的管理方式，而在不同的產業類別中以金融業的此種現象最為顯著。就外包的績效而言，在不同的產業類別，不同國別的企業，或是經常性與非經常性的外包中，並無顯著的差異。而在外包工作的價值性及獨特性上，不同的產業類別，對外包工作的價值性及獨特性有顯著之影響，由以金融業外包工作的價值性顯著高於其他所有的產業。

2. 外包管理的四個人力資源構型中的信任合作式（Collaborative-Based）的外包管理方式不僅對外包效能，且對外包整體的績效有關係及正面影響，同時信任合作式的外包管理，也對外包的效率及整體的外包績效有正面影響。而承諾式( Commitment-Based）的外包管理方式，則對外包的效率及整體的外包績效有負面影響。

3. 外包工作性質的價值性（value）對信任合作式 (Collaborative-Based) 的外包管理與外包的效率，產生正向的干擾。工作價值性高的外包工作，若多採信任合作的管理方式，外包效率會愈好。

關鍵字：外包、外包管理、外包績效、價值性、獨特性

By means of collecting the outsourcing experiences of different companies for example, the main topic of the study is to discuss the relationship among outsourcing management (Commitment-Based, Productivity-Based, Complained-Based and Collaborative-Based ) and outsourcing performance and the confounding effect of outsourcing job value and uniqueness on the relationships among the above variables. We hope that the findings of this study can be of the references for the companies to implement the outsourcing.

The questionnaire survey was adopted for the study. The samples were collected through the staff of different companies who manage the outsourcing projects for the companies. There were 220 questionnaires totally being released, 101 questionnaires were returned and 76 of them were valid samples.

Through statistics analysis, the main results of the study are：

1. The Complained-Based and Productivity-Based are the most common ways for the companies to adopt in outsourcing management, and the Commitment-Based is the least way to be adopted to manage outsourcing, especially in the financial banking industry, we got such kind of findings. As for the outsourcing performance, almost all the companies we surveyed are satisfied with it and with no significant difference among different companies. And the different industries affect the value and uniqueness of outsourcing job, particularly, the value of outsourcing job of financial banking industry is higher than other industries.

2. The Collaborative-Based outsourcing management has positively correlations not only with outsourcing effectiveness but also with the overall outsourcing performance and affectes them in a positive way. At the same time, the collaborative-based management also affects outsourcing efficiency. And we also found that the Commitment-Based outsourcing management affects the outsourcing efficiency and the overall outsourcing performance in a negative way.

3. The value of outsourcing job has positive confounding effect on the relationship between the Collaborative-Based outsourcing management and the outsourcing efficiency. We found that as for the high value of outsourcing jobs, the companies that adopted more Collaborative-Based management resulted in more efficient outsourcing outcome.


Key Words：Outsourcing, Outsourcing Management, Outsourcing Performance, Value, Uniqueness

目錄
第一章 緒論………………………………………………………………… 1
第一節 研究背景……………………………………………......................... 1
第二節 研究動機……………………………………..................................... 3
第三節 研究目的……………………………………..................................... 5
第四節 研究流程……………………………………..................................... 6
第二章 文獻探討…………………………………………………………… 8
第一節 外包的相關理論……………………………..................................... 8
第二節 外包的管理………………………………………............................. 12
第三節 外包的益處及風險…………………………..................................... 19
第四節 外包的工作性質…………………………………............................. 26
第三章 研究方法…………………………………………………………… 30
第一節 研究架構與研究假設……………………………………................. 30
第二節 研究變項之操作型定義與衡量……………………………………. 32
第三節 資料蒐集方法與樣本組成………………………............................. 40
第四節 資料分析方法……………………………………............................. 43
第四章 研究結果與分析…………………………………………………… 45
第一節 敘述性統計及差異分析……………………………………………. 45
第二節 外包的管理與外包績效之關係及影響……………………………. 53
第三節 外包工作性質的干擾效果…………………………………………. 59
第五章 結論與建議………………………………………………………… 66
第一節 研究結果與結論…………………………………….......................... 66
第二節 管理實務上的意涵……………………………………...................... 70
第三節 研究限制與後續研究建議…………………………………….......... 72
參考文獻 ……………………………………………………………………… 73
研究問卷 ……………………………………………………………………… 77

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