本論文個案研究對象，佳能電產香港股份有限公司(CANON Electronic Business Machines(H.K.) CO., LTD. 簡稱CEBM)，以開發Canon品牌電子計算機及電子辭典產品為主。1975年時，電子計算機仍為CANON主力產品之一。到了1995年，電子計算機在CANON集團的產品組合中，已經處於「落水狗」的位置，因此，CANON將整個電子計算機事業外移到香港，成立一個CANON獨資的海外子公司，也就是現今的CEBM。研究CANON電子計算機的發展，可以看見整個委外發展史，境為委外、企業委外流程、企業委外價值模式等，這些都可供台灣電子產業學習參考。結論如下:

1.委外應從「被動 因應」到「主動管理」
2.CEBM「委外決策模式」與「委外流程」
=> 可供台灣電子產業學習參考

本論文研究也嚐試將GBPOV (Global Business Process Outsourcing Value的縮寫) 計算式中繁複的業務計畫，加以量化與簡化，並與CEBM的電子產品開發流程相結合，以系統化的方式闡明並擴充，推導出「3633委外決策模型」的基礎，可以做為企業委外決策的參考，也可供作為未來研究的建議。

In order for enterprises to strive for survival and sustained development, the necessity of adapting changes in the business environment, the unceasingly drawing up of development strategy with business management, in achieving competitive advantage, to succeed in the competitive business environment, in 1992 Kaplan & Norton proposed the strategic developing tool – “The Balanced Scorecard”, with it’s balanced spirit, and the stress of balance in between enterprise finance and non-finance, long term and short term, internal and external, leading and lagging indicators, as well as the unique value of strategic development and execution, substantially transforms into enterprise strategy, and provides the business managers a more comprehensive view of the way the business is been managed.

This research takes one of the domestic banks as the object of study, proceeded with the various methods such as; individual case study method, utilization of field observation, reading of the case company’s related documentation and interviews with related personnel. There are 3 objectives from this research: 1, by reviewing of related document and the exchanging views on the theory, to gain more in-depth understanding of the balance scorecard and its strategic management theory. 2, Analyses the case company’s business management performance, through the analysis and investigation of the case company’s data, and sorting out the result of document reviews, and exchanging views on the theory. 3, provide recommendation to the case company on their balance scorecard system and future business development.

Findings from this research: The case company has utilized the concept of the balanced scorecard, in adherence with the case company's business strategic goals, by going through the quantitative measurement of the key performance indicators, to obtain the result of the case company's management performance and an indication of where the further effort is required, and the analysis result can be put together as a reference for the case company when developing future business plans.

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