企業為了要專注於本業之經營，將非核心業務或非策略性業務委外已是明顯的趨勢，本研究目的是在探討企業在將業務委外時，所考慮的因素，委外內容、策略聯盟以及經營績效之間的關係。

本研究以國內家用品廠商為研究對象，利用問卷調查的方式，取得資料。研究結果發現：

1. 家用品業者會基於在品質上的考量，而將生產製造方面上的作業予以委外。而品質因素包含了改善產品服務或服務的品質及達到世界級的績效表現。

2. 家用品廠商，基於在成本及品質上的考量，比較可能採取的是以策略合作或股權合資的方式來進行委外作業。

3. 家用品業者著重於資訊系統、財務帳務以及生產製造的委外內容時，對於企業在提升效率能力、縮短交貨期能力及降低成本能力方面的經營績效會有很高的表現。

4. 家用品業者採行與同業資訊交流、共同採購及共同生產的聯盟型態時，對於家用品業者在提昇品質能力及獲利率的經營績效會有高的表現。

In order to focusing on their professional management, there is an obvious trend that Enterprises make production outsourcing for those are not their core or strategy business. The aim of this research is investigating the relationship between their outsourcing factors, outsourcing details, tactics alliance and the management result.

This research takes the internal houseware manufacturers as the sample. After making inquiries into some Enterprises, we analyze the data and find that:
1. The houseware manufacturers make production outsourcing because of quality factors. The quality factors include improving their product quality or their service quality to reach the worldwide efficiency.
2. The houseware manufacturers make production outsourcing in order to reducing the cost. The strategy they usually make for outsourcing is by cooperating or by joint stock.
3. When they make outsourcing on information system, accounting affairs and manufacturing, the houseware manufacturers get a good efficiency on improving production abilities, shortening the production lead time and reducing the cost.
4. The houseware manufacturers also get a good efficiency on improving quality and getting more benefits by exchanging information, purchasing materials together and making producing alliance with their same traders.

一、英文部份：

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3. Christopher, M., 1992, Logistics And Supply Chain Management, Strategies for Reduce costs and Improve Services, Pitman, London

4. Clouser, G., 2002, Why outsource? , Oil & Gas Investor, Denver; Jun; pp.1-3

5. Cooper, M. C. & Lisa M.E., 1993; Characteristics of Supply Chain Management and Implication for Purchasing and Logistics Strategy, The International Journal of Logistics Management, 4(2), p.16

6. Croom, S., Romano, P. & Giannakis, M., 2000, Supply chain management: an analytical framework for critical literature review, European Journal of Purchasing Management, 16, pp.67-83.

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二、中文部份

1. 王建彬，2001，我國機械工業競爭力分析暨發展策略芻議，機械工程學會年會特刊，pp42-54。

2. 吳明隆，2001，SPSS統計應用實務，松崗電腦圖書資料股份有限公司。

3. 吳萬益、林清河，2000，企業研究方法，華泰圖書出版公司。

4. 施坤壽，2001，應用資訊系統整合全面品質管理,企業再造與供應鏈管理建構企業競爭優勢之結構化模式分析－高科技與傳統產業之比較，國立成功大學企業管理學系博士論文。

5. 紀夙娟，1992，台灣電子電器廠商策略聯盟之動機與型態研究－對日本之實證，國立政治大學國際貿易研究所碩士論文。

6. 張文菁，2001，企業特性人力資本產業環境與組織績效之相關性研究，中山大學人力資源管理研究所碩士論文。

7. 黃河川，2002，企業工作委外程度之影響因素分析-以國內生物科技廠商為例，國立成功大學工業管理研究所碩文。

8. 萬幼筠，2001，企業實施委外作業注意要點，會計研究月刊，192，pp22-24。

9. 黎文明，2002，水平結構組織與企業組織學習傾向、創新能力及經營績效之關聯性研究，國立成功大學管理學院高階管理碩士在職專班碩士論文。

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11. 謝壽山，2002，物流委外決策因素應用於消費品流通市場之研究，國立成功大學管理學院高階管理碩士在職專班碩士論文。

12. 蘇義雄，2000，物流與運籌管理，華泰文化事業公司。