企業為了在全球性競爭中獲得優勢，對於委外工作需求大增。而本研究是以資源基礎理論相關之文獻強調企業競爭優勢是來自於組織所擁有的核心能力與資源的連結，並以此策略性資源來決定委外的工作。
企業的委外工作需要透過完善的委外管理制度才可獲致優良的績效。本研究透過實地深入訪談，選擇了5家企業進行個案探討，經研究分析後，發現企業委外工作如果是委外策略佳、高階主管支持、合約訂定嚴謹、供應商有考評、雙方合作關係密切、委外組織結構佳，則企業之績效佳。
因此，本研究提出了委外管理制度的關鍵成功因素，可供企業參考與借鏡。
In order to gain advantages in the global competition, enterprises nowadays increase the demands for outsourcing work. The purpose of this study is to investigate the relationships between outsourcing management and outsourcing performance based on the Resource-based Theory.
The research was conducted with a qualitative method by interviewing and surveying managerial level staffs from five companies. The results show that a good performance is closely related to corporate proper outsourcing strategy, top management support, rigorous contracts, supplier evaluation system, close cooperative relationship and well-organizational outsourcing structure.
Therefore, the strategic outsourcing management brings well performance for enterprises. This study suggests the key successful factors for enterprises in setting their outsourcing management strategy.
