摘 要
製藥及生技公司近年在競爭的壓力下，將新藥探索、研發、製造、行銷等工作採取委外作業，以節省設備及人力成本，並增加效率，而近來生物科技相關法規與政策的改變加速了委外作業的蓬勃發展，使得委外作業成為生技廠商重要的經營管理議題。為此本研究以國內生技廠商為例，探討企業工作委外程度之影響因素，並驗證各因素與工作委外程度之相關程度。
本研究提出六個影響企業工作委外程度的因素，分別為：交易成本、代理成本、資源依賴度、委外滿意度、企業企圖心、與核心能力貢獻度。以變異數分析、簡單相關及典型相關等統計方法分析所得之研究結果如下：
(1) 醫藥生技廠商在資源依賴度上顯著地大於環保生技廠商與生技服務業廠商。
(2) 交易成本對企業工作委外程度的影響程度最大，資源依賴度次之。
(3) 交易成本與企業工作委外程度具有顯著的負相關。資源依賴度與企業工作委外程度具有顯著的正相關。委外滿意度與企業工作委外程度具有顯著的正相關。
(4) 代理成本、企業企圖心、及核心能力貢獻度三個因素皆與企業工作委外程度沒有顯著影響關係。

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