當企業需面臨市場的急速變化，在追求最大利潤之前提下，企業逐漸將非核心價值的流程委外，並專注於本身核心事業的發展，其中資訊系統委外為委外項目之一。主要為因應環境快速改變，企業對於資訊服務的需求也相對提升，但在預算緊縮之因素下，資訊部門仍被要求需維持一定的服務品質，逐漸地資訊人才的取得及能力不足，致使企業必須開始進行資訊委外的評估。
在現今的資訊委外市場中，大多以部份委外為主，顯少大型企業進行整體資訊委外，遂為了進一步探討企業整體資訊委外之效益，所以在本研究我們將試著瞭解資訊系統整體委外的優缺點比較，並選定一家大型企業「東元電機股份有限公司」為案例說明，以透過個案研究的方式，蒐集相關文獻資料為參考依據，探討其實際作法。
本個案研究中，我們將探討個案公司如何因公司策略之因素下，針對非核心競爭力的業務進行委外，其中包含決策過程、資訊服務供應商的決定、資訊委外的範圍、資訊人力規劃、服務水準制定，並根據定期所進行之滿意度調查及相關成本資料進行效益分析，最後透過所有蒐集之初級資料與次級資料，經過整理、分析及歸納後，得出本研究結論如下：
東元電機在企業流程再造之需求下，使得資訊化的程度需迅速提升，為能專注於核心事業的發展，即進行資訊委外之評估。最後，在種種因素下，決定將資訊部門獨立，歷經十多年的時間證明，不僅在成本面、人才管理面以及未來資訊規劃上的效益外，獨立之子公司極力於資訊業務發展，除節省母公司之資訊成本，並開創了資訊服務收入及經營利潤，在收益面，亦是集團發展的正向助力。
本研究最後建議：針對未來欲進行整體資訊委外之企業，提供相關的委外規劃及評估建議與參考。後續亦可針對市場上整體資訊委外之數個案例同時進行比較及分析，以更瞭解市場上在整體資訊委外所產生之效益及有效之管理機制。

In order to maximize profits of the premise, enterprise gradually process outsourcing non-core values and focus on their core business development, including information technology services outsourcing projects, when companies need to face the rapid changes in the market. Mainly in response to rapid changes in the environment, corporate demand for IT services is relatively improved.IT departments are still required to maintain a certain quality of service required, even though in the circumstances of tightening budget and difficulty of gaining talent, so enterprises have to begin assessment of IT outsourcing.

In today's IT outsourcing market, most of companies decided to outsource partial of IT task, significantly less overall IT outsourcing. In order to further investigate the effectiveness of enterprise-wide IT outsourcing, we will try to understand the overall IT outsourcing advantages and disadvantages compared and selected a large enterprise, TECO Electric & Machinery Co.,Ltd., overall IT outsourcing in this study. Through a case study approach, and collect relevant literature as a reference to explore its actual practice.

In this case study, we will explore how the case company implemented the outsourcing of non-core business for its own competitiveness, which includes decision-making process, IT services provider choosing, the scope of IT outsourcing, IT manpower planning, developing service standards, and costs-benefit analysis based on the regular satisfaction surveys. Finally all gathered through primary data and secondary data after collect, analyze and summarize, the conclusions drawn in this study are as follows:

Under the demand of business process reengineering, TECO was required to increases the degree of information technology rapidly. In order to focus on core business development and various factors, the IT department is decided to separate. After 10 years of time to prove, the company gains benefits not only in the cost factor but also talent management and the future IT planning.

Information Technology Total Service (ITTS), spin-off from TECO IT department, is strongly in IT business development. ITTS was not only saving the parent company IT costs but also created other services revenue and operating profit. In the income side, it is a positive development of the Group.

Finally, the study recommends: For the future, provide overall IT outsourcing plan and relevant recommendations of the evaluation and reference to enterprises. Follow-up also on the market for outsourcing of several scenarios simultaneously comparison and analysis to better understand the overall IT outsourcing market arising efficiency and effective management mechanisms.

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