台灣高科技代工產業近幾年來在高度的競爭壓力下，在組織上有重大的改變。針對不同的組織規模，是否採取併購策略以建構完整的供應鏈以減少溝通或科技技術的落差，抑或是採取委外代工以節省設備及人力成本，進而增加效率成為台灣本土高科技代工產業的重要課題。為此，本研究以台灣傳統主板代工廠商為例，探討企業如何制定委外代工的決定，並進而了解委外代工對企業短期與長期上的影響。
　　在過去，針對委外代工的因素眾說紛紜，像是交易成本、代理成本、資源依賴度、委外滿意度、企業企圖心與核心能力等。並且也有許多研究針對國外知名電腦品牌廠商的委外決策進行研究，卻鮮少看到有研究針對台灣傳統主機板或電腦代工廠商的委外決策進行討論。因此，本研究根據台灣本土個案的特性，將針對成本面，資源依賴度與核心能力進行分析。
　　研究結果建議，代工廠商應了解自己的核心能力與價值去發展自己的委外代工的策略，以減少代工廠商對委外廠商產生資源依賴度過高的情形。雖然在短期內有可能因為資源分配或資金不足的原因，使代工廠商不得不將部份依賴度高的流程委外作業；在長期來看，代工廠商還是應該減少依賴度高的委外項目，並將其轉化為自己的核心價值與能力，方能在競爭激烈的代工市場中佔有一席之位。

Motherboards ODM environment was getting more and more competitive in the past two decades. To survive in this aggressive environment, ODM need to decide which strategy they should use. In order to get rid of all the gap between the suppliers, so build a completely supply chain? Or, outsourcing to third party to make their business more efficiency?
Several studied had focus on the big computer company such as Dell or HP to analyze their outsourcing decision, but it is hard to find one study focus on the Taiwan local ODM companies like E COMPANY. So, in this study, we understood how an ODM company making the decision of outsourcing through studying the case of a Taiwan local ODM E COMPANY. We analyzed E COMPANY’s outsourcing business through three concepts: cost, resource dependency and core competence.
In the end, writer suggested that ODM need to understand what is their core competence and value to make their outsourcing decision and need to avoid outsourcing the business which might cause high dependency to their third party vender. In the short time, there is no choice but outsourcing some of their important business to their vender due to the cost concern. But considering the long term business, ODM should decrease the high dependency degree to their vender and should develop this high dependency business to be their core competence.

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