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 self-owned 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.

The existence purpose of the company is to make money, so the company’s profitability has been the core issue which investors or management teams most concern about. However, the company’s business decisions really only consider “profitability”? Are there other factors to be considered when making decisions this is the motivation of this research. This study adopts the case study method. The Case Company is the largest container transport company in Taiwan and it is also a listed company. The shareholders of Case Company are more than 10,000; therefore, if the profitability is poor, it will directly affect investor’s evaluation of the company, but also directly reflected in the stock price. Hence the Case Company highlights the profit figures. This study attempts to explore whether or not profitability is the only consideration while choosing self-owned and outsourced vehicles? From the empirical results of this study, after recalculating with activity-based costing, the profit declination magnitude of self-owned vehicles is significantly greater than that of outsourced vehicles. It can be seen that if the Case Company’s income statement of self-owned vehicles has not been self-manipulated, its profit performance will not be good. 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 on weekends is significantly superior to that of outsourced drivers, even if the profitability of self-owned vehicles are poor, there are reasons for them to exit. The purposes are to ease vehicle dispatching under special occasions after considering the compensation charges caused by faulty delivery of hazardous goods, and the dilemmas of customer loss and corporate revenue stall caused by reputation damage or inability to cope with large orders and urgent orders. To summarize, under the premise of company manager attempting to enhance the corporate profits, it is a good solution to expand the cooperative operation to outsourced vehicle companies in a short term. However, in the event of increasing trips to transport hazardous goods or larger transportation demands during the clearance date or weekends, it is essential to own in-house drivers to avoid customer loss caused by no vehicle to deliver the goods. In short, the significance 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. In other words, even if the profits generated from self-owned vehicles are poorer, their existence is still vital. The reasons are that they are able to increase the company’s vehicle dispatching conveniences, as well as win high revenues from delivering hazardous goods, large orders or urgent orders. Hence, this study asserts if a company wants to run business continuity, it need to consider not only financial factors, but also non-financial factors.

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