委外生產評估與執行之研究-以冷卻塔製造業個案為例

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題名:	委外生產評估與執行之研究-以冷卻塔製造業個案為例
作者:	方振宇;Fang,Cheng-yu
貢獻者:	管理學院高階主管企管碩士班
關鍵詞:	交易成本;合約完整性;委外生產;社會關係;Outsourcing;Social Relationsh;Transaction Cost
日期:	2008-06-18
上傳時間:	2014-05-08 15:32:21 (UTC+8)
出版者:	國立中央大學
摘要:	2007年的大陸是個快速發展的年代，上海A股從年初的兩千多點狂升到現在的六千點，讓人驚嘆不已，另外相繼推出的新版企業所得稅法，兩稅合一，勞動合同法，也代表大陸生產製造的產品競爭優勢將不會再是低勞動成本，顯示企業期望永續經營的同時，在面對以後的經營策略，要做出相對應的調整。本研究的研究目的是希望由相關理論中，提出影響企業零組件委外決策與效果的因素。本研究利用實際參與個案公司的委外活動，透過個案研究之研究方法，以一家冷卻塔製造商為例，分析該企業工作委外的程度與考量因素，以彰顯未考量理論所主張的重要因素所造成的問題，並以此獲得管理上的含意。以此個案分析，總結理論的主張是否能與實務的執行相契合或是有所差距，而這樣的契合或差異會產生所會產生的影響，以供後續執行類似委外作業的企業參考。本研究分析影響委外生產的因素包括：交易成本、社會關係、商譽，合約完整性等，經過個案分析，本研究主要研究結果有五項：一、交易成本會影響委外生產的決策模式；二、就交易成本理論來看，代工廠商的商譽越好企業與代工廠商的社會關係越好；三、就交易成本理論來看，個案公司的資產專屬性越高，承包商從事投機的行為傾向也越低；四、當委外的「不確定性」越高時，對企業認知的「委外成效」的負面影響越強；五、就交易成本理論來看，企業與代工廠商之間的社會關係越好，企業委外的成效越好。 ;The twenty first centry is a fast growing era for China, with its Shanghai Stock Index skyrocketing from the previous two thousand points to its current peak about six thousand points. With the implementation of new tax and labor laws, China is no longer seen as a place for companies to exploit its cheap labor, and thus bring us to attention that immediate measures must be taken for companies to be strategically and productively competitive. The purpose of this research is, through relevant theoretical lenses, to identify the factors that may influence a company outsourcing strategies and the outcomes. We conduct a case study on a company which is a leader in the cooling tower industry. By investigating the outsourcing process and activities of this company, we endeavor to comprehend the underlying factors that make up the current outsourcing tactics, assess the performance level of outsourcing achieved and discuss the underlying problems that affect the success and failure of this outsourcing decision and its execution. Through this research, we are able to compare and examine the relations between the mentioned theories to the actual outcome of outsourcing and suggest the possible problems and their remedies for companies when developing their own outsourcing plans. The theories examined include Transaction Cost Theory, social relationship, reptation, and Contract. In this research, we have found and concluded that: 1) Transaction Cost Theory is reasonable theoretical lens for analyzing outsourcing decision-making structure and formulation; 2) reputation of the subcontracted company (referred as subcontractor) affects the “social relationships” between the outsourcer and the subcontractor; 3) when there is high “asset specification” for the outsourcer, chances for “opportunism” are relatively low for subcontractor; 4) when any level of “uncertainty” exists in outsourcing formulation or execution, the chance for outsourcing to go wrong increases; 5) from the Transaction Cost Theory, when the social relationship of the outsourcer and subcontractor are tight, outsourcing itself becomes more likely to generate positive value.
顯示於類別:	[高階主管企管（EMBA）碩士班] 博碩士論文

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