在過去的幾十年裡，供應鏈管理(SCM)已迅速成為製造業關注的核心議題。根據交易成本經濟學（TCE）定理，供應鏈規劃治理機制的主要目標是希望在合約執行不確定條件下降低供應商機會主義之運作。在這項研究中，開發了一個基於TCE的外包決策模型，該模型描述供應鏈交易屬性與製造競爭力關係，並以混合治理機制（含合約治理和關係治理）作為供應鏈運作規畫時之中介調解。本研究目的主要探索供應鏈運作時影響外包決策關鍵參數之間的相互關係，以讓企業獲得更好的供應鏈管理。影響公司外包決策之關鍵因數包括資產專用性（AS）、合約治理（CG）、關係治理（RG）、資源效率（RE）、風險與不確定性（RU），這些參數被認為與企業的規模和製造競爭力（MC）有關。本研究使用的問卷引用自全球製造研究小組(GMRG)，該小組是一全球化SCM運作實踐的國際學術研究組織。本研究使用了GMRG第四輪所收集之二級數據(包含來自19個國家和22個行業分類的987個樣本)。本研究發現供應鏈外包決策規畫策略主要取決於公司規模及其製造競爭力(MC)，本研究之問卷調查收集數據主要使用SEM技術、人口統計分析、可靠性分析與有效性分析進行評估分析，茲將本研究之主要發現整理如后：1.當風險和不確定性增加時，中小型企業傾向於增加合約治理的使用，所有企業(含大企業、中小型企業)均傾向減少關係治理的使用。而大企業顯示比中小型企業更傾向於減少關係治理的使用。2.大企業之供應鏈績效表現優於中小型企業，而增加合約治理和關係治理的使用可以提高企業的製造競爭力績效。3.當資產專用性增加時，研究分析顯示所有公司(包括大企業、中小型企業)都傾向於提高關係治理的使用(而非合約治理)。製造競爭力(低等和中等)的企業都傾向於強調合約治理的使用，而製造競爭力高的企業則更傾向於提高關係治理的使用。4.研究顯示，低製造競爭力之企業於供應鏈運作時對–風險&不確定性/合約治理、關係治理/資源效率和資源效率/製造競爭力等關係之運作具有較重要之影響；而高製造競爭力之企業於供應鏈運作時對-合約治理/資源效率和關係治理/製造競爭力等關係之運作具有較重要之影響。

Supply chain management (SCM) has rapidly become the core issue of concern to the manufacturing industry community over the past decades. According to the Transaction Cost Economics (TCE) theorem, it is argued that the main objective of the governance mechanism for supply chain planning is to reduce the opportunism under uncertain conditions of contract execution. In this research, a TCE-based outsourcing decision model, is developed, that hypothesizes the transaction attributes – Manufacturing Competitiveness relationships, with the hybrid governance mechanisms (contractual and relational) being the mediators. The goal of this study is to explore the inter-relationships among the key variables, affecting the outsourcing decision consideration for a better SCM, such as Asset Specificity (AS), Contractual Governance (CG), Relational Governance (RG), Resource Efficiency (RE), Risk & Uncertainty (RU), which are relevant to the scale and the Manufacturing Competitiveness (MC) of the enterprise. The questionnaire used for this study was drawn up from Global Manufacturing Research Group (GMRG), which is a global SCM practices of international academic research in organizational effectiveness. A subset of the secondary data, collected in its fourth round, was used in this study, with 987 samples from 19 countries and 22 industry classifications. The main findings about the outsourcing decision arrangement strategies dependent upon the firm size and its MC, after evaluating the collected survey data using the SEM technique, demographic analysis, reliability analysis, validity analysis and descriptive statistical analysis, are listed as follows： 1. If RU is increasing, it is indicated that the small-medium firms tend to increase the use of CG, and all firms reduce the use of RG, while the large firms are inclined to reduce the use of RG more than the small-medium firms. 2. The performance of the large firms is shown higher than the small-medium firms, and to increase the use of CG and RG can result in enhancing the performance of MC. 3. If AS is increasing, it is shown that all firms incline to increase the use of RG more than the use of CG, and both the low-MC and medium-MC groups incline to increase the use of CG, and the high-MC group inclines to increase the use of RG more than the other two groups. 4. It also shows that the low-MC group affects the relationship regarding the RU to CG, RG to RE and RE to MC more significantly. Whereas the high-MC group affects the relationship regarding the CG to RE and RG to MC more significantly.