一張讓滬強虧損的大訂單迫使楊總經理開始思考：要在低單價的交換式電源供應器產業中持續獲利，必須尋求產能擴充與降低成本的機會。滬強勢必於集團設定策略與獲利目標下尋求發展，因此面臨了嚴峻的考驗：若依循著集團的步伐，滬強無法尋求成本結構的最適化；若跳脫集團的限制，能擁有策略與成本的主控權。在與集團協商之後，楊總經理爭取到向外尋求產能的機會。在考量成本、風險與長期策略發展，楊總經理採取委外來擴充產能並壓低成本，委外的效益展現在銷售毛利與淨利的成長上。因此，楊總經理開始將滬強規劃轉變為一個「專注公司核心能力」的專業分工角色。本個案希望能結合理論與實務，因此從成本與風險的比較、委外與交易成本理論來進行分析。

An event that Fox-Electronic was forced by its parent company to take an order with projected net loss triggered George Yang, the general manager, to rethink Fox-Electronic's business model. Fox-Electronic is constrained by strategies and EBIT targets set by Foxlink, the holding company of the Foxlink group. This loss generating order was projected to contribute to a half of Fox-Electronic's sales that year. Thus, George faced an unsurmountable challenge. He was forced to create an innovative way to acquire production capacity and change cost structure such that Fox-Electronic would not only make a profit out of the order, but also create a new path of sustained growth and profitability in producing switching power supplies. After negotiating with the vice president of Foxlink group, the general manager got a green light to acquire capacity outside through outsourcing. Through this, Fox-Electronic substantially lowered manufacturing costs and enlarged its capacity. The effect of outsourcing was reflected on growth of gross margin and net profit. Based on this successful outsourcing move, George then tried to transform Fox-Electronic into a firm focusing on its core competence: switching power supply. This new business model changed the role of Fox-Electronic in the industry, i.e. from manufacturing-focused to R&D-focused. This case study combining practical and theoretic areas is analyzed from aspects of comparison of costs and risks, outsourcing and transaction cost economics.