過去已有許多探討自製或外包（Make-or-buy）的相關研究，然而，不管是交易成本理論或是其他組織經濟學觀點，都把焦點放在特定治理模式的選擇，而實務上企業卻經常針對相同的價值單元同時自製和外包（Make -and- buy）。目前所用的理論架構已不足以解釋目前企業的供應鏈策略，也就是多元治理模式（plural sourcing; concurrent sourcing; tapered integration），現今多元治理模式的實務現象挑戰過去的理論基礎，而組織經濟學的觀點似乎忽略了多元治理模式等實務需求。

隨著環境的變化，臺灣食品產業經歷數十年的發展，根據研究指出，臺灣食品產業價值鏈已形成專業分工，代工生產已經是普遍現象，大型企業與中小企業之間的依賴程度逐漸增加且已可以靈活有效率地運作，因此形成少量且多樣化和單品且大量類型的產品均可生產來滿足市場需求的情況，因此發現企業所處的供應鏈也日益錯綜複雜，價值鏈上同時自製與外包的情況已非常普遍，從上游至下游之中與企業其內部和外部成員之間，為因應不同之經營條件所需，在事業策略中也逐漸地轉變成同時存在多種的合作關係與多元的治理模式，而這些關係與模式影響著企業整體經營策略，以及其本身所擁有之資源與能力，因此企業為了永續成長，必須隨時分析所面臨的環境趨勢與問題，再以適當的策略管理因應未來的競爭。
基於上述所述，希望透過對K食品公司的研究，探討問題如下：
一、 K公司採取多元治理的目的為何?
二、 K公司採取多元治理與企業的成長路徑是否存在相依關係。

最後得到結論為，K食品公司採取多元治理的目的為追求範疇經濟、提升品牌價值、追求不同客群及建立產業生態系統。而因為餐飲業特性的影響，K食品公司必須採取多元治理模式以擴大產品的深度與廣度，以「組合性商品」的模式，讓餐飲業者「一次性購足」，故K食品公司採取多元治理策略與企業成長路徑存在相依的關係。
關鍵詞；食品業、外包、自製、多元治理、價值鏈、成長路徑

In the past, there have been many studies of make-or-buy, however, whether it is the theory of transaction cost or other organizational economics, the focus is on the choice of plural sourcing models. The current theoretical framework is not enough to explain the current enterprise supply chain strategy, that is, concurrent sourcing. The practical phenomenon of today's plural sourcing model challenges the theoretical basis of the past, while the view of organizational economics seems to ignore the practical needs of plural sourcing models.

With the changes of environment, Taiwan food industry has experienced decades of development, according to the research which pointed out that the Taiwan food industry value chain has formed specialization of work, and OEM production is a common phenomenon. The dependency degree between large enterprises and medium and small enterprises increases. The production arrangement can be flexible and efficient operation, so no matter a small amount and diversification product or a large number of single product can be produced to meet the market needs.

The supply chains of enterprises are more and more complex. Make and buy at the same time in a value chain is a common situation. In response to different operating conditions, from upstream to downstream, from the internal of enterprise to the external members, the business strategy of a company gradually transformed into a variety of cooperative relations and plural sourcing model. These relationships and models affect the overall business strategy, as well as its own resources and capabilities. In order to sustainable growth, we must always analyze the environmental trends and problems faced by the appropriate strategy to manage the future competition.

Through this study, there are two questions are discussed about Company K :
First, what is the purpose that Company K take plural sourcing?
Second, is there a dependency relationship between plural sourcing and the growth path?

The research conclusion is that the purpose of Company K taking plural sourcing is pursuing economies of scope and different customers, enhancing brand value and establishing industrial ecosystem. Because of the catering industry characteristics, Company K must adopts a plural sourcing model to expand the depth and breadth of products. Through the combination of goods, the food and beverage firms can buy what they need at the same time. For the research result above, there is a dependent relation between plural sourcing and the growth path of Company K.

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