本研究採個案研究法，個案公司為全台灣最大的貨櫃運輸公司。實證結果發現採用作業基礎成本制度重新計算自有車輛與委外車輛的獲利表現後，自有車輛獲利下降幅度顯著大於委外車輛。然而，考量自車司機對於危險物品的運輸風險下降助益、以及結關日、連續假日前、週末運輸的大單配合度、都優於委外車行司機，顯示即使自有車輛獲利表現並不好，但仍有其存在之意義。彙總而言，自有車輛及委外車輛存在之意義並不相同：前者是用來解決特殊運輸需求並且賺取特殊訂單的高額營收；然而，後者則是提升公司整體獲利表現。因此，自製或外包的決策管理必須同時考量財務及非財務因素。

This study adopts the case study method. The Case Company is the largest container transport company in Taiwan. The empirical results show that after using activity-based costing to re-calculate the profitability of self-owned and outsourced vehicles, the profit declination magnitude of self-owned vehicles is significantly greater than that of outsourced vehicles. However, considering that the transportation risks of in-house drivers on hazardous goods would fall, and that the cooperativeness of in-house drivers on a clearance date or days before holidays and weekends is significantly superior to that of outsourced drivers, even if the profitability of selfowned vehicles are poor, there are reasons for them to exit. In summary, the reason of maintaining self-owned vehicles and outsourced vehicles varies in that the former are helpful in solving special transportation requirements and earning higher prices from special orders, and the latter in enhancing the company’s profit figures. Hence, managing the insourcing-outsourcing arrangement need to consider not only financial factors, but also non-financial factors.