企業該如何不斷提升自己的競爭優勢來適應大環境的變動,從而提升企業之核心競爭力,使企業可以達到永續發展,已經成為現今產業重要之議題。本研究採用個案研究法,以加盟工業公司為研究個案,來探討個案的發展歷程,透過交易成本理論探討製造方式,以自製生產或是委外加工模式較能在成本降低上有足夠的效益產生,並做好管控,以瞭解個案公司現階段問題該如何解決、策略選擇以及未來走向。根據以往的文獻資料收集與訪談資料分析,產業中多以主觀性的評核方法來決定企業的自製或委外製造模式。依據參考Mohsen(2011)所提出的實證論述”做出購買決定”為架構,引證在個案公司各階段模組化的生產流程為自製或是委外決策,經由文獻匯集與訪談資料分析之後,發現透過本研究的架構判斷後,可以比較明確的發現自製或委外的最佳決策方案。 How companies should continuously improve their competitive advantages to adapt to changes in the overall environment, so as to enhance their corecompetitiveness and enable them to achieve sustainable development, has become an important move in the industry today. In order to study the case, the company explores the development process of the case, discusses the manufacturing method through the transaction cost theory, and the self-made production or outsourcing processing mode can produce sufficient benefits in cost reduction, and do a good job of management and control to understand the company’s basis for the case In the previous literature collection and interview data analysis, the industry mostly used subjective evaluation methods to determine the enterprise's self-made or outsourced manufacturing mode. Based on the empirical proof proposed by Mohsen (2011) as the framework, the modularized production process at each stage of the company in the case is cited as self-made or outsourced decision-making. After literature collection and interview data analysis, it is found that After the research structure is judged, the best decision-making plan of self-made or outsourcing can be found relatively clearly.