英文摘要 |
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. |