“Make or Buy”的決策問題，在任何一個產業裡都是個大學問，不論該企業正處位於哪一發展階段，它都是一個必需深思的課題，因為它正深深的影響到整個公司的營運與發展方向 (Anderson and Weitz, 1986; Gertner and Knez, 2000; McIvor and Humphreys, 2000)；然而對於一個深具潛力的新興產業而言，相形更為重要。不論於資源的整合以及利用，都是非常的課題，(Fine, Vardan, Pethick and El-Hout, 2002)。譬如當一個企業剛成立的時候，由於資源不足，然而在有限的時間與人力之下，或者是科技技術的限制底下，如果要有所突破，這時企業一定會因資源的問題而面臨 ”Make or Buy” 的決擇問題。(Coase, 1937; Penrose, 1980; Williamson, 1981)。
從科技管理的思維上，希望可以具體的找出一個較好的模式去做決策；不論是選擇 ”Make or Buy”。(Afuah, 2001; Fine and Whitney, 1996; Harrigan, 1984; Hayes and Abernathy, 1980)。一般而言，企業如果選擇了“Buy”，那到底要分多少利潤給供應商，而不損及自己的企業利潤？或者是自己要花費多少資源，來從事 ”Make”，都需要有明確的論證基礎與分析，最後才能做為經營管裡的參考。(Cáñez and Probert, 1999; Kumpe and Bolwijn, 1988; Manders and Brenner, 1995)。
本研究以 K.W. Platts et al. 所提出的實證論述” A framework for make vs. buy decisions.”為架構，引證於案例公司，以做為企業的管理與發展參考。
根據以往的觀查與了解，產業中多以主觀的評核(比)法來決定企業的委外或自製模式；但經由本研究之後，發現透過本法的架構判斷後，可以比較清處的得到現在的決策答案，甚至可以讓我們預測企業未來可能面對的”Make” or “Buy”決策問題。

The decision of "Make or Buy" is always a big subject in every industry. It is an issue that takes careful consideration whichever stage the company is in, because it deeply effects the management and development of the company. (Anderson and Weitz, 1986; Gertner and Knez, 2000; McIvor and Humphreys, 2000) Nevertheless, it is more crucial to a potential rising industry in the resource allocation and allocation. (Fine, Vardan, Pethick and El-Hout, 2002) For instance, when a company is newly set up, the resource is insufficient due to limited time, man power and technical skills, and it will face the decision of "Make or Buy". (Coase, 1937; Penrose, 1980; Williamson, 1981).
From the view of technical management, one wishes to build up a better mode of decision making on "Make or Buy". (Afuah, 2001; Fine and Whitney, 1996; Harrigan, 1984; Hayes and Abernathy, 1980) What is the reasonable profit we need to provide vendors without losing the company's profit if we choose "Buy"? Or how much resources it takes to "Make" would require specific theory and analysis as management reference. (Canez and Probert, 1999; Kumpe and Bolwijn, 1988; Manders and Brenner, 1995)
This research takes the structure of positivism in "A framework for make vs. buy decisions." by K.W. Platts et al. against cases to be referred to in the company management.
In the understanding of previous cases, the subjective appraisal is more often used in the company "Make or Buy" model, but the decision model of Platts offered a more confidence answer to us for now and further prediction on this subject through this research.

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