資訊服務產業廠商透過垂直整合，以共同發展產業價值鏈為策略目標，並與資訊服務產業供應鏈廠商成為合作夥伴，以降低成本與共享資源概念形成專業分工的委外關係。然而，委外關係存在許多不明確的因素，合夥關係也容易受到組織行為及廠商經營策略等內外部環境變數的影響。為確保合夥關係的成功與委外效益，合作夥伴關係應有明確的權利義務規範與良好的關係治理，才能達到組織營運策略的目標與效益。
個案故事描述專案經理在委外專案管理上面臨的管理困境，透過個案衝突事件與管理問題，討論影響委外關係及效益的成因與建立專案治理環境的必要性，並進一步探討委外關係與交易成本發生的影響因素。
本論文採哈佛式教學個案撰寫方式，包含個案本文及教學指引兩部份。除個案本文外，教學指引針對個案的討論內容做詳細的說明，並以委外關係管理、組織權責、衝突與交易成本議題，分別就文獻學說及個案分析做整理，以期提供專案管理者實務之參考。

The vendor of information services industry used the following ways to reduce costs and share recourse concepts so that they could form a specialized outsourcing relationship with the other vendors. First, the vendors developed the value chain of information services industry through vertical integration. Second, they established the relationship with all supply chain vendors of information services industry.
Nevertheless, there still existed many uncertain factors over outsourcing relationship; for example, cooperative relationship was easy to be affected by internal and external environment variables, such as organization behavior and the strategy of vendor’s operation. Therefore, to ensure the success and effectiveness of outsourcing partnership, the partnership should have clear and good relationship governance in rights, obligations and norms. So that vendors could achieve the objectives and benefits of the organization’s operating strategy.
This case described the plight of a project manager who needed to face with the problems of information system outsourcing subcontract. To discuss the causes and effects of outsourcing relationship and the necessity of establishing project management environment, the case also described conflict events and management problems. Besides, it also described the affected factors between outsourcing relationship and transaction costs.
This thesis adopted the "Harvard case-based teaching method", which included two parts, the case article and the teacher's reference manual. The manual detailed the discussion of teaching topics described in the case, including outsourcing relationship management, organizational responsibilities, conflict resolution and transaction cost issues.

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