「外包」(outsourcing)或稱「委外」是今日一般企業降低成本的主要策略之一，企業領導者試圖想藉由外包來取得企業內部欠缺的專業能力，提供品質的提升，更能專注於其核心能力，強化其獨特的競爭優勢。本論文收集了一些專家學者對於外包的相關研究，指出企業核心能力的特性與推動外包的主要原因，並強調外包可能遇到的風險問題等等，這些論點有助於外包的執行。
本論文構建ㄧ套工作外包模式程序，內容包含外包決策、風險評估、外包模式選擇、外包商遴選準則、外包合約的談判、外包業務的移轉、人力的安排及外包管理與技能考核，以上流程與每一步驟，有其特別重要考慮的地方，企業可應用這些觀念及方法，降低失敗的風險，提高成功的機率，身為外包的執行者，必須掌握每一環節是否考慮清楚及處理得當，必須達到企業、員工及外包商三贏的條件下，整體的外包計畫才能成功。
本研究以某一半導體晶圓廠設備部門機台保養外包為例，為了有效的運用人力，降低人事成本，在公司的非核心工作例如「機台預防保養」，逐漸採用了「業務外包」、「勞務外包」及「人力派遣」模式，把機台預防保養工作成功的外包出去，這些研究成果可提供給有意從事外包工作者之參考。本論文最後指出未來有關外包相關領域之可能研究方向。

Outsourcing is used by most companies as one of the major strategies for cost reduction present-day. Industrial leaders attempt to acquire professional capabilities via outsourcing to promote higher quality products due to limited internal resources. Therefore, the companies can focus on their core competencies and enhance their competitive predominance. This thesis reviews concepts gathered from related professional research, which point out the characteristics of business core competencies and the main reason for outsourcing, and also include the advantages and potential challenges of outsourcing. These key factors will be beneficial to outsourcing execution.

This study proposes an outsourcing procedure, which includes outsourcing decision making, risk evaluation, model selection, supplier selection, contract, business transfer, manpower arrangement, outsourcing management, and skills assessment. All of these categories contain their own special key points that are crucial to the outsourcing procedure. Businesses can apply these concepts and methodologies to reduce the risk of failure and increase the success rate. Outsourcing administrators must process and handle every step properly to ensure that businesses, employees, and outsourcing providers all benefit from this process, in order to create a successful outsourcing project.

A real case of outsourcing semiconductor wafer manufacure equipment PM (preventive maintenance) is used to demostrate the proposed procedure. In order to improve manpower utilization and reduce labor cost, the company successfully outsourced the non-core business activity “equipment PM”, which adopted the “business outsourcing”, “labor outsourcing” and “human dispatch” model in phases. The research result can be used as a reference guide for companies to manage their outsourcing projects. Finally, this study suggests the possible future research directions for related fields in outsourcing.

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