隨著業務的需求與企業版圖的擴張，許多跨國企業在各個國家都設有客服中心。客服中心的營運費用以人事成本為最大宗。源於降低成本的訴求，對一個跨國的IT服務提供者而言，在規模經濟的前提下，將分散在各國的客服中心集中，減少人事、IT設備等營運支出，建立起具有差異化競爭能力的客服中心組織，是其首要的考量。
經由跨國企業客服中心整合之實際案例，探討個案公司如何經由重塑資源架構，透過模組化設計達成資源合協的運作模式，以達成低成本高績效的營運目標是為本個案研究的目的。
從實務上承襲個案總公司的整合決策，解決在整合過程中重塑資源架構時所引發在文化上與人員轉型上的衝突。透過資源模組化的架構設計與作業程序，達成資源合協的跨區域資源整合運作模式是為本個案研究的重點。
本個案所涉及的理論包括：規模經濟、資源基礎理論、模組化理論、協同理論與知識基礎理論。

With the business needs and business expansion of the territory, many multinational companies in various countries have a call center. Personnel costs accounted for the largest call center operating expenses.
Comes from reducing the cost of the appeal under the premise of economies of scale; a multinational IT service provider centralized the customer service centers located in various countries; established a competitive differentiation of the call center organization; will be their primary consideration.
Via a multinational call center integration case, investigating how this company through the remodeling of resources framework, modular resources and co-operation together to reach a low-cost high-performance operational goal is the purpose of this case study.
In practical, beginning from the integration strategy inheritance, resolving the conflict from reshape the resources architecture triggered by the cultural and personnel transition, finalized in resources modular architecture design and operating procedures to achieve the inter-regional resources integrated mode of operation is the key focus.
The theory involved in this study include: economies of scale, resource-based view theory, modular theory, synergy theory and knowledge-based view theory.

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