| 摘要: | 電腦、通訊及消費性電子(簡稱3C 產業)為全球工業中成長最快速的產業，近
年來，在政府及產業界的大力推動下，台灣資訊電子工業也已躋身成為世界主要的
生產供應國，為臺灣再創經濟奇蹟，也因此帶動了中游之電子零組件業及上游原材
料的蓬勃發展；在整個3C 產業中，印刷電路板實為不可或缺之重要零組件，由印
刷電路板業之產銷供需情形，即可反映出3C 產業的榮枯興衰與技術水準之高低。
印刷電路板是提供電子零組件安裝與插接時主要的支撐主體，近年來，隨著製
造產業的環境改變及全球市場的激烈競爭，企業為了提昇競爭力、降低成本及營運
風險，持續進行各項改善活動或運用不同的生產策略，其中外包就是企業較常運用
的策略之一，藉著有系統的外包分工管理來創造企業的競爭力，依現存產業趨勢來
看，已有越來越多的企業高階主管將外包視為組織架構再造的途徑，憑藉著良好的
外包管理來強化自身核心業務，改善客戶關係，同時透過成功的外包模式，有效運
用企業有限的資源，專注於核心優勢，並將非核心專長作業部份以外包方式來降低
成本與風險，創造較高的經營績效；外包在未來企業扮演著重要角色，並已成為企
業界的重要潮流。
本研究主要針對生產印刷電路板的A 公司作個案分析，並經由該公司與長期合
作外包廠高階主管的深度訪談，以及相關文獻資料分析整理，找出多項重要外包商
評選指標，先從宏觀因素依理論基礎建構五個主要核心探討衡量構面，包括規模經
濟、風險管理、成員關係、作業型態及經營績效構面。再從微觀因素之四大準則，
如品質、成本、服務與交期、技術支援與後勤能力，衡量印刷電路板產業對於成功
外包評選指標的權重，建構適合印刷電路板產業的外包策略與改進方向。本研究以
台灣一印刷電路板製造集團為例，進行外包評選指標模式建構，彰顯其實用性與有
效性，作為欲導入外包之企業的參考依據，並強化已導入外包之企業的管理績效。
A 公司雖然以往外包成效非常好，但是也有需要改善之處，例如外包委員會的
運作流於形式、外包策略的制定僵化與反應不及、未定期比較分析重點機台的自製
外包成本，未重視外包商技術保密協定的簽訂、外包績效與策略的評定、新產品外
包加工項目的認證及合格外包商的開發（含中國華東地區及華南地區）是否已在規
劃中？這些均是當前個案公司必須嚴肅面對與思考的方向。
本研究對A 公司在外包分工策略上的具體實務建議共五項，分別為定期檢討
外包策略、強化品質認證合格之外包供應商、適時評估與慎選重點技術策略供應
商、建立長期穩定的策略合作夥伴關係及加速認證IC 載板加工項目並提升外包經
濟規模。
;Computers, communications and consumer electronics (the
so-called 3C industry) has rapidly become one of the fasted
growing in the world. In recent years，aided by governmental and
industrial promotion，Taiwan’s information electronics industry
has assumed world wide importance as a producer and supplier,
another economic miracle. This has helped to spur on the
development of second tier electronic component producers as
well upper tier raw and unfinished material suppliers. Printed
circuit boards are the most indispensable and important
components within the 3C industry. Their production and
marketing, supply and demand are a good representation of the
flourishing and withering, ups and downs, and technological
standards of the 3C industry.
Printed circuit boards are essential electronic component
and replacement parts. In recent years，to keep up with the
ever-changing manufacturing environment and fierce global
market competition, enterprises have had to improve their
competitiveness, and lower basic production costs as well as
operational risks. They have to continue to progress, to improve,
and learn to utilize different production strategies. Among
these, outsourcing is one of the most common. The current trend
is to take advantage of systematic contract worker management
to stimulate competitiveness. More and more reputable
businesses utilize outside contract workers. A well-considered
organizational structure can strengthen the company’s own
existing professional strength by means of desirable
outsourcing and can even offer it a new lease on life. A
successful model can at the same time improve client
relationships. An enterprise’s limited resources can be
preserved and skills focused on core superiorities，while
outsourcing less important parts of the process to reduce net
costs and risks, bring about more effective management. In future
outsourcing, which has already become an important trend in the
industry, will play an even more major role in the business world.
In this research we focus on a case analysis of one printed
circuit board manufacturer, Company A. We enquire in depth about
this company’s long term cooperation with high standard outside
contract factories, as well analyze and arrange other related
documentation, to find out what are the more significant
indicators for selecting outside contractors. We first, from
macroscopic factors, formulate five important theoretical basic
constructs. These are utilized to inquire into and evaluate the
structural features of a business. These include large economies
of scale, risk management, personnel relations, work type, and
effective structure. Then we use four important microscopic
elements: product quality, production price, service and time
constraints, and tech support and logistic capability, to
evaluate the degree of success at which printed circuit board
producers utilize outsourcing to meet their goals. We hope this
research can give directions for improvement in how such
manufacturers design suitable outsourcing strategies as well
as serve as an example for the Taiwan printed circuit board
manufacturing community, to enter into contracting out
structures, manifest their practicality and effectiveness, and
to act as a reference channel for outsourcing enterprises，or
to strengthen already existing effective management channels.
Although Company A has found outsourcing quite effective,
there are some areas that sill need improvement. For example
contract outsourcing operations can become a mere formality,
established outsourcing strategies can become fossilized and
unresponsive. There have been uncertainties about contract and
net costs. Insufficient importance has been attached to skilled
contract workers, maintaining confidentiality agreements, the
evaluation of effects and strategies, and new product
outsourcing. Worker authentication and quality standards for
outsource concessionaires need to be strengthened (in Eastern
and Southern China areas）whether or not they are already
participating in this plan. These are serious issues which this
company must face up to and ponder over.
We offer five practical and concrete suggestions related to
Company A’s outside contract worker policy: to thoroughly
distinguish and discuss outsourcing policies, to strengthen
the product quality recognition standard of the labor suppliers,
to im a timely manner evaluate and select important technological
skill suppliers, to establish long-term stable collaborative
partnership strategies, to speed up the authentication of
integrated circuit board processes ,so as to promote the economic
scale of contract and labor outsourcing. |
