由於資訊系統委外的蓬勃發展，其中以應用軟體服務供應商模式已經成為一種重要的資訊系統委外經營模式，但從使用者觀點來看，資訊系統委外後，是否從此就可以高枕無憂?最後會不會遭致失去控制而無法管理?但要如何管理?本研究從應用軟體服務供應商的委外模式探討成本控制，探討如何控制委外後的長期資訊成本。
為了探討應用軟體服務供應商模式的成本控制，本研究除了從資訊成本結構探討外，亦將資訊品質成本亦列入為重要成本項目，因為從品質面可以因品質之提昇而大幅降低成本；所以本研究除重視實質降低資訊成本支出外，亦探討如何提昇資訊品質而減少不必要的資訊成本支出來達到成本控制的目的。
本研究委外成本控制可分為合約控制、組織控制、流程控制三種項目，分別敘述如下：於合約控制項目，主要為針對與應用軟體服務供應商之合約訂定為主，從建議書徵求文件開始，到後續之合約訂定，及服務水準訂定都需要訂定成本控制條款；另於組織控制項目，主要為針對資訊系統委託者當將資訊系統委外後，委託者組織要如何才能有效掌握委外後的資訊系統品質及成本，本研究提出三個主要單位，為服務台、品質管理及需求管理組織；從流程控制項目，為訂定資訊處理流程主要有三個處理流程，分別為問題流程、需求流程及專案管理流程，目的為將資訊處理程序明確化及自動化，以提昇資訊品質來降低成本。

Due to the overwhelming development of outsourcing business for information systems, the Application Service Provider model has become one of the most important service models for outsourcing business. However, based on the prospect of end-users, will they have a desired degree of confidence once they accept this kind of service model? Will the service model turn out to be out of control and unable to manage effectively? The question is: what and how to manage it? This study focuses on the management of cost-control for the outsourcing service model which is provided by Application Service Provider, and how to control the long-term information cost after embarking the outsourcing service model.
In order to probe the management of cost-control for the outsourcing service model, this study explores the structure of information cost as well as the quality cost, which is also included in critical cost items, while to advance quality may massively reduce cost from the aspect of quality control. Therefore, this study not only emphasizes the subject of substantially reducing the expense of information cost, but researches that how to enhance quality and cut down the superfluous expense of information cost in order to achieve cost-control goal.
In this study, the cost-control of outsourcing service model is divided into three major and elementary controls: contract control, organization control, and procedure control, which are stated the following respectively. 1) contract control primarily concentrates on making and concluding contracts and agreements that are provided by the Application Service Provider. These include Request for Proposal (RFP), contract amendment, and service level agreement (SLA), and the cost-control terms should be outlined. 2) organization control principally pays attention to how the organization effectively and efficiently handles outsourcing quality and cost while its information systems are outsourced; This result shows that there are three primary business units: Help Desk unit, quality management unit, and change management unit. 3) procedure control mainly conducts the information process procedures. Three process procedures are included: incident management procedure, change management procedure, and project management procedure. The purpose is to explicate and automate information process procedures, and to reduce cost by prompting information quality.

中文文獻
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