外包策略為台灣IT產業發展成功之主要關鍵，據2007年財政部統計資料顯示，目前實施國內接單、海外生產的比率超過45%以上，而其中約90%之外包地區集中於中國。外包策略之運用，著實帶領台灣許多企業達成降低成本、提高獲利之目標；並且，有鑒於台灣對於目前正蓬勃發展之自動辨識系統產業相關研究不足，因此，欲透過研究達成了解台灣企業與中國供應商合作模式，了解外包策略之規劃應用過程，藉此作為提供大眾對自動辨識系統之基礎認知。

本研究採用個案研究法，選定自動辨識系統產業中專業條碼製造商-巨豪實業股份有限公司作為研究對象。透過與公司之深度訪談了解個案公司之採購管理外包策略及其執行過程與效益，配合蒐集得之文獻資料，分析與比較個案公司擬定外包策略時依循之準則與考量、執行規劃方式、以及實施過程所遭遇之困難與挑戰。本研究結論如下：

1.實施外包策略的效益
進行策略規劃過程若能儘可能考量愈多因素，則策略實施將愈順利。包含選擇供應商之評選項目，亦應考量周全。

2.進行自製或外包分析差異
進行分析過程首要原則為不能僅單就產品、技術成本考量進行決策，應納入其他不可量化因素考量。同時歸納得製造業之分析多著重於技術層面之利益，有別於其他產業。

3.供應商管理機制
成立跨功能外包小組承攬相關業務，並透過雙方互動學習，使組織與供應商關係維持良好狀態；並且，透過關鍵零組件與下單時機之彈性調整，能夠降低供應商延遲交期的機率，更為有效低管理供應商。

Outsourcing strategy is the key successful factor of Taiwan IT industry. According to the report by Financial Dep. of Taiwan’s government in 2007, it showed that there’re over 45% of companies in Taiwan have been administered outsourcing strategy, cooperated with foreign organizations, especially with Mainland China. Using outsourcing strategy within companies do make them achieve their goals, including down cost and raise up benefits.

Also, because of lack of information about Auto-ID industry, our research want to know the cooperation model between Taiwan’s business and China’s. Hope to let people know the Auto-ID industry by realizing the course of planning a outsourcing strategy.

This research adopts a case study method, making selection to provide a professional barcode manufacturer of Auto-ID industry which named ZEBEX.com to be the research object. Trying to understand how the case company plan and execute a outsourcing strategy and what they gained and loss from the strategy etc. throughout the individual case interview. Analyze the pros and cons and final performance of executing a outsourcing strategy.

Following are what we find:
1. The benefit of executing outsourcing strategy
When planning a strategy, we should consider more potential factors as possible as we can.
2. The difference of make or buy decision
Primary principle of making make or buy decision is never only thinking of cost, some factors can’t be quantified are also important to decisions. In addition, we find that analysis of manufacture industry cares more about technology than other industries.
3. Supplier management Mechanism
Multi-functional group can make the cooperation of both parties go smoothly, throughout the flexible adjustment of controlling key parts and order time reduce the probability of delay delivery.

一、中文部分
1. 林智玲(2006)，應用ZMET技術強化B2C電子商務供應商關係管理之研究-以【PChome女性購物網站】為例，世新大學，傳播管理學研究所，碩士論文。
2. 李鴻生(2006)，汽車零件供應商與中心廠配合能力之研究 —以國瑞汽車專業製造廠為例，中原大學，企業管理研究所，碩士論文。
3. 李俊和(2005)，企業決定自製或委外之評估模式探討-以光陽工業為個案研究，國立中山大學，資訊管理學系研究所，碩士論文。
4. 卓之璿(2005)，零組件獲取之自製或外購決策研究，國立交通大學，資訊管理研究所，碩士論文。
5. 陸梅珍(2005)，醫療單位外包經營模式及其影響因素之探討，元智大學，管理研究所，碩士論文。
6. 蔡慶陞(2005)，台灣電子零組件產業外包策略之研究-以志豐電子為例，銘傳大學，管理研究所碩士在職專班，碩士論文。
7. 李駿恆(2004)，藍芽Dongle委外或自製決策個案探討，國立清華大學，高階主管經營管理管理碩士專班，碩士論文。
8. 余泰漢(2004)，供應商管理行為對代工廠採購績效影響之研究，銘傳大學，管理研究所，碩士論文。
9. 林黛妙(2004)，大專院校診療業務外包影響因素之探討，元智大學，管理研究所，碩士論文。
10. 林永全(2004)，供應商管理機制之影響因素研究，大葉大學，國際企業管理碩士班，碩士論文。
11. 卓佳穎(2004)，供應商管理和顧客關係管理在傳統銀樓業的應用，大葉大學，事業經營研究所，碩士論文。
12. 許惠婷(2004)，運用資料探勘於外包供應商管理之研究，國立台灣科技大學，工業管理研究所，碩士論文。
13. 吳毓宴(2004)，需求不確定下兩期自製或外購決策之分析，中國文化大學，會計研究所，碩士論文。
14. 戴中誠(2004)，組織間資源特性運用在供應商關係管理之研究，國立中興大學，高階經理人碩士在職專班，碩士論文。
15. 宋淑貞(2003)，供應商管理與顧客關係管理對供應鏈管理及公司經營績效影響之研究-以台灣製造業為例，元智大學，管理研究所，碩士論文。
16. 林坤榮(2002)，營造業外包商管理策略之探討，國立台北大學，企業管理研究所，碩士論文。

17. 林雅琦(2002)，探討不同組織文化下影響台灣中小企業外包程度之關鍵因素，國立成功大學，工業管理科學系碩博班，碩士論文。
18. 陳敬群(2002)，外包類型影響因素之研究-在台日系企業之實證，國立東華大學，企業管理研究所，碩士論文。
19. 郭瑞基(2002)，需求變異不確定性對自製或外購決策之影響，2002科技與管理學術研討會論文集，國立台北科技大學，管理學院工業工程系，pp. 519-530
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21. 樊秉鑫(2001)，供應商能力對製造商外在表現影響之研究，銘傳大學，管理科學研究所，碩士論文。
22. 梁淑麗(2000)，協力外包制度下暫時性人力管理之分析-以中鋼公司及其協力廠商為例，國立中山大學，人力資源管理研究所，碩士論文。
23. 陳嘉榮(1998)，外包管理機制之研究-以中華電信為例，國立中山大學，企業管理研究所，碩士論文。
24. 李崇賓(1996)，台灣高科技產業外包策略之研究，國立政治大學，科技管理研究所，碩士論文。
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10. Carol C Bienstock, John R Mentzer(1999), “An Experimental Investigation of the Outsourcing Decision for Motor Carrier Transportation”, Transportation Journal, Fall 1999; 39,1 pg.42
11. Charles, L.G. and J. Essinger(2000), Inside outsourcing/the insider's guide to managing strategic sourcing, N. Brealey Pub., Naperville
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13. Christopher, M. and U. Jüttner(2000), “ Developing Strategic Partnerships in the Supply Chain: a Practitioner Perspective,” European journal of purchasing & supply management, Vol. 6, 2000, pp.117-127
14. Das, A. and R. Narasimhan(2000), “Purchasing Competence and Its Relationship with Manufacturing Performance,” The Journal of Supply Chain Management, Spring , pp.17-27.
15. Davis Gordon B., Phillip Ein-Dor, William R. King, Reza Torkzadeh(2006), “IT Offshoring: History, Prospects and Challenges”, Journal of Association for Information Systems, Nov,2006, Vol.7, No.11, pp.770-795
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19. Ellram, L. M.,G. Z. Zsidisin, S. P. Siferd, and M. J. Stanly (2002), “The Impact of Purchasing and Supply Management Activities on Corporate Success,” Supply Chain Management, Vol. 38, No. 1, pp. 4-17
20. Essig, M.(2000), “ Purchasing Consortia as Symbiotic Relationships: Developing the Concept of Consortium Souring,” European Journal of Purchasing & Supply management, Vol. 6, pp.13-22
21. Gardiner, S.C., J.H. Blackstone Jr.(1991), “The Theory of Constraints and the Make-or-Buy Decision”, International Journal of Purchasing and Materials Management, (27:3)m 1991, pp.38-43
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三、書目與網站連結
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