國內企業面臨經營結構的大轉變，因應市場競爭與激烈挑戰，企業應思考如何有效運用外在多元性資源，以獲取生存與競爭的利益；隨著第三者專業物流公司的堀起，國內企業之間得以全方位的思維與協同合作方式，為供應鏈中的各企業夥伴降低物流成本、增加整體利潤，使企業專注於其核心專長。

　　本研究以台灣消費品流通市場企業為實證研究對象，採用郵寄問卷，並將調查資料以敘述統計、卡方檢定、集群分析及區別分析之統計方法進行資料分析，目的在於了解台灣消費品流通市場企業物流委外之情形與委外決策因素，並建立物流委外決策模式。

　　本研究實證結果歸納如下：

1. 在產品搬運、運輸、配送方面是所有委外活動中使用度最高的，消費品流通市場服務業在整體物流管理，有逐漸朝向委外之趨勢。

2. 企業經營行業別、企業經營歷史對物流委外決策因素的重視程度部分達顯著差異；企業經營規模、物流配撥複雜程度對物流委外決策因素的重視程度無顯著差異。

3. 物流委外決策因素中，在成本計價因素構面，較注重資本投資及物流營運成本的總投資營運成本；從專業技術考量方面而言，重視供應鏈流程的控制能力；在資訊管理因素構面，對訂單系統處理能力重視程度最高。

4. 經由有效的區別變數，建立區別函數分類，並可將各消費品企業廠商模式取向之新觀察值，代入各群的分類函數公式中計算，尋求最適當之物流委外評選預測模式。

　Most of the domestic corporations have being faced the large stress on the construction reforming to cope with the hard marketing competition and challenges. The corporations should think over how to utilize the diversified resource from outside effectively to strive for survival and acquiring the competitive advantages. According to the rising of the third party logistics abruptly, it has provided the totally different way of thinking for corporations to seek the new direction to cooperate and to coordinate the various partners among the supply chain, not only to lowering the logistics cost for the growing on total profit, but also remind of corporations cultivating the best core competence themselves efficiently.

　The purpose of the thesis is to research the companies who specialized in logistics field of consumer goods in Taiwan market, by using of descriptive statistics, Chi-square test, cluster analysis and discriminant analysis to analyze the “accepted” samples collection from mailing questionnaire to learn about the ration and influence factors on strategy making by corporations, in order to establish the strategy making model.

　According to the experimental results, the main results of the research could be summarized as follows:

1. The top utilization activity by outsourcing is for products carrying, delivery and distribution. The tendency of the logistics management in the Service Industry is toward to outsourcing gradually.

2. The various operation fields and its history are the important factors with obvious discrepancy to influence the businesses decision making if the logistics outsourcing. As for the scale of business and complexity of logistics distribution are the less important factors with non-obvious discrepancy.

3. The factors for the businesses to evaluate if the logistical outsourcing would be divided into the various factors scores. In the Cost Evaluation score, the corporations would pay more attention on total operation cost which both of capital investment and logistical operation cost, in Professional and Technical score, the first priority would be the flow control capability on supply chain, in Information Management score, the most important factor is the ordering management system.

4. According to the identified definition of discrimination variance, it easy to clarify the important of the top obvious discrimination factor. By using the factors to assist us understanding the model be subject to the related figure for the consumer goods businesses on strategy making easily, proceed the calculation of formulation into various cluster to seek for the most proper model to evaluate the best third party.

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