During the period of past several years, triggered by the changes of manufacturing situation and keen competition from the entire international market, many enterprises have been making various of improvement activities or taking diverse production strategies. Such as six-sigma, cutting personnel expense, phasing in ERP or migrating the company to overseas and so on to promote their competitiveness, reduce the cost and minimize the risk. Outsourcing is one of the preferred strategies to create the maximum management performance. By way of a successful outsourcing mode to effectively operate the limited company source, while focus on the core business and subcontracting the non-core-business would reduce the cost and risk. Outsourcing will play the key role in future, and it has become the mainstream in the industries. This research is based on balanced scorecard’s fundamental theory to build up the multiple measurement components, and search from the scholars and experts’ thesis and documents to find out many of the key indicators to evaluate a subcontractor. To combine the analytic hierarchy process and questionnaire for constructing a model of outsourcing evaluation indicators that is suitable for electronic manufacturing industry. To evaluate the established outsourcing model by a transformer manufacturer and the results shown it is effectiveness and practical. It may make a reference for more enterprises who would consider implementing outsourcing, and for those companies who have been performing outsourcing to strengthen their management performance.