個案的故事背景發生於2008年，Jeremy剛剛接下某一個資訊服務公司企業資源規劃(Enterprise Resource Planning ERP)維護部門的主管，當時這個部門正面臨問題人才的流失及客戶滿意度下滑的問題。總經理期望ERP維護部門能提升部門的營運數字。就在此時，Jeremy的大客戶WD電機有個ERP複雜的客製外掛系統，因為成本分配邏輯的變動，需要進行客製外掛的調整。可是，這與當初的維護部門定位產生衝突，2000年ERP事業部成立ERP維護部門，就是看到市場上懂得ERP應用模組技術人員非常稀少，因此維護部門核心業務範圍是要聚焦在高產值與高利潤的ERP應用模組顧問服務，目標客戶是ERP系統已經上線的客戶，不去觸碰ERP客製開發的業務，希望與其他顧問公司做出市場、服務與價格的區分。因此，造成了獨特的現象，萬一維護客戶提出複雜的ERP客製開發需求時，會是需要外包給客製開發的顧問公司進行開發。在經過多年後，Jeremy觀察到一股從零售業、電子業開始的one stop shopping風氣漫延了，很多的客戶期望ERP委外服務窗口統一。Jeremy心中燃起一個可能帶動維護部門的機會，建立一個SAP ERP客製團隊，提供客戶全方位的ERP委外服務。並且，將WD電機的客製需求，透過有系統的設計與開發，成為獨家ERP客製產品。但此時正好歷經美國次貸風暴後，而且歐洲的債券像是不定時的炸彈，在這樣的景氣下，能夠向總經理爭取到SAP ERP客製團隊的資源嗎？要說服總經理這是值得跨出的一條路，真的是一大困難啊！
本個案探討的是多年來，在資訊服務產業中ERP維護委外市場因環境不斷地改變所面臨到複雜的ERP客製需求問題。個案公司中的ERP維護部門在與委外的客製供應商合作過程中，並沒有配置專精的客製技術人員，以致失去組織自主性，導致合作過程中必須配合客製供應商的要求，才得以服務到客戶。本研究嘗試以理論觀點來分析自製或委外的決策因素並探討ERP維護部門與委外客戶的雙方合作的共生關係。本研究探討出人力成本、技術資源及外部環境配合等關鍵因素可以影響外包或自製的決策並得以解決客戶問題，且可獲得產業與管理知識。對於個案公司的ERP維護部門，可同時開發出客製產品以創造ERP維護部門及系統需求客戶的雙贏。

Back in 2008, Jeremy accepted the position of department head of Enterprise Resource Planning (ERP) Maintenance Department when the latter was facing a brain drain problem and declining customer satisfaction issues. At same time, the General Manager expected this move of Jeremy to the ERP Maintenance Department could improve the sector’s revenue. At about the same time, one of his large customers, WD Motor, required a modification on the system in ERP to accommodate cost allocation logic changes. However, this change will create conflicts with the original planning. The ERP Maintenance Department was established in 2000 by the division; ERP technical personnel with comprehensive understanding the modules are very rare on the market. As such, the scope of the Department's core business is focused on high-value and high-margin consulting services on ERP application modules. Target customers are already on-line ERP system customers, and will stay away for ERP programming service. Thus, in this unique phenomenon, in which ERP clients presented complex custom development requirements for which technical ability is lacking, the programming requirements must be outsourced to a consulting firm. Jeremy has many years of experience in the ERP market. He observed that such a situation indicates that the retail and electronics industry is seeking for one-stop shopping. Many customers expect a single point of contact for ERP outsourcing services. Given such demand, Jeremy considered a new business model in which the maintenance department may bring other opportunities. Jeremy wanted to create a SAP ERP programing team in the ERP maintenance department , which will provide customers with a full range of ERP outsourcing services. In addition, the company can fulfill WD programing demands through systematic design and development, thereby evolving into an supplying ERP application and programming service ERP maintenance provider. Jeremy faces the challenge of gaining approval from the General Manager for SAP ERP programing team, primarily because the uncertain economic situation after the 2007 U.S. subprime mortgage crisis has made companies risk averse. Convincing the General Manager of the benefits of this process is a major challenge.
This case study is as follows. For many years in the information services industry, ERP maintenance outsourcing market faces the complex problem brought by demand for ERP programming customization caused by the constantly changing environment. Hence, ERP maintenance departments and outsourcing vendors must cooperate toward providing the customization process and specialization. As the ERP maintenance department is not staffed by technical personnel capable of customized programming, The ERP maintenance department is compromised as collaboration usually favors the requirements of vendors. It causes the ERP maintenance department to be lack of the autonomy. Vendors are expected to provide programming services to customers. This study analyzes the theoretical factors for decision making involved in make-or-buy situations. It will also explore factors involved in the symbiotic relationship required in the collaboration between ERP maintenance departments and outsourcing customers. The cost of human resources, technical resources, and the external environment will be discussed, along with other key factors that influence decisions to outsource and resolve customer issues.For the company in the case study, ERP created a win–win situation for the maintenance department, which can develop customized products to meet customer demands on ERP system maintenance departments.

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三、 參考網站
1. 中華企業資源規劃學會網站http://www.cerps.org.tw/index.php?option=com_content&view=article&id=846&Itemid=270
2. MESA協會網站http://www.mesa.org/en/index.asp