企業委外生產的最終的目為強化企業本身的競爭力並增加營運的績效，凸顯企業在獲利能力的表現。但因為企業生產資源有限，將其資源專注於核心的競爭能力上，才能確保做到降低營運成本並提高產品競爭力。面對市場需求量大，但技術變化快速的觸控產業，企業須保有彈性的生產策略才能快速回應市場需求並在競爭激烈的商業環境中佔有一席之地。
彈性的生產策略對一家企業來說就非常重要，產品自製可直接控管生產流程與品質，而產品外包可降低生產成本與管控庫存量。在詭譎多變的外在市場環境下企業如何做一快速且有效的自製或外包決策？這些決策不僅影響公司競爭力的關鍵，而且關係到公司生產的成本利潤效益。
本研究以個案研究法與深度訪談法的研究方式來探討外包的決策模式。說明如何運用平衡計分卡四大構面展開的架構，系統化地將外包決策流程、策略指標、衡量目標及公司內部表單加以應用整合，將平衡計分卡四大構面的策略管理架構轉外包決策的衡量指標，並且以個案訪談法與個案公司的內部ISO表單的驗證來推導此決策模式。
在公司產能有限及市場快速變化的狀況下，客戶需求都需在極短時間內做出回應，一但有任何的決策錯誤及決策延遲發生往往都已造成商機的流失。因此公司內部需提前規劃且明確制定產品需自製生產或為外代工之策略機制，個案公司所運用平衡計分卡的決策流程，將有助於外包策略的「整合」與「聚焦」。
本研究結果顯示，個案公司於2012年6月導入外包決策模式後，出貨準時達交率從原本2012年1月的74%提升至2012年11月的96%；採購單位對外包廠的cost down比例從原本2012年1月的2%提升至2012年11月的10%。由「交期」與 「成本」兩項衡量基礎進行分析，個案公司導入後達到明顯改善的成效。

Flexible production strategy is very important for a business. Product homemade can directly control the production process and quality, and product outsourcing can reduce the cost of production and inventory control, and the fickle nature of the external market environment, how to do a quick and effective homemade or outsourcing decisions? These decisions not only affect the company's competitiveness in the key, but also related to the production costs of the case company profits effective.
In this study, the case study method and the depth interview to explore outsourcing decision-making mode. Explains how to use the Balanced Scorecard four dimensions expand the architecture to be systematically outsourcing decision-making processes, policies, indicators and measurable goals and internal forms application integration, the Balanced Scorecard strategy management structure of the four dimensions turn the outsourcing decision metrics, and case interviews and case company internal ISO form validation to derive this decision-making mode.
Company limited capacity and rapid changes in the market conditions, customer needs are required in a very short period of time to respond, but any decision-making errors and decision-making delays occur often been caused by the loss of business opportunities. Therefore, within the company needed to plan and clearly formulated products need homemade production or for outside foundry strategy mechanism, cases of the use of the Balanced Scorecard process will help the outsourcing strategy of "integration" and "Focus".
The results of this study show that the case company outsourcing decision model imported in June 2012, the shipping time delivery rate increased to 96% in November 2012 from 74% in January 2012 originally; procurement unit cost of outsourcing plantdown the proportion increased to 10% in November 2012 from 2% in January 2012 originally. By "delivery" and "cost" two measurement basis for analysis, achieve a significant improvement in the effectiveness of the case company.

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