向軟體定義汽車（SDV）的轉型，正在重塑傳統汽車產業的組織邊界。隨著軟體與半導體在車輛功能及價值創造中扮演著日益核心的角色，既有的治理結構與合作關係也正隨之改變。
本論文探討「交易成本經濟學」（TCE）與「資源基礎觀點」（RBV）在多大程度上能解釋這些發展，以及這對傳統整車廠（OEM）和一階（Tier-1）供應商會產生何種策略意涵。透過基於次級資料的質性多重個案研究設計，本論文分析了作為傳統整車廠的福斯汽車（Volkswagen AG），以及作為領先一階供應商的羅伯特·博世公司（Robert Bosch GmbH）。
研究結果顯示，TCE 解釋了企業為何在不確定性、交易頻率與資產專屬性不斷升高的情況下，重新審視其治理結構；而 RBV 則解釋了企業在成功應對能力上為何會存在差異。
本論文結論指出，SDV 的轉型正在推動汽車價值創造與供應鏈進行更廣泛的變革。汽車產業並未趨向單一的治理模式，而是更可能由選擇性的內部化策略與策略性合作共同形塑。

The transition toward software-defined vehicles (SDVs) is reshaping organizational boundaries in the legacy automotive industry. As software and semiconductors become increasingly central to vehicle functionality and value creation, established governance structures and relationships are changing. The thesis investigates to what extent Transaction Cost Economics (TCE) and the Resource-Based View (RBV) explain these developments and what strategic implications arise for legacy OEMs and Tier-1 suppliers. Using a qualitative multiple-case study design based on secondary data, the thesis analyzes Volkswagen AG as a legacy OEM and the Robert Bosch GmbH as a leading Tier-1 supplier. The findings show that TCE explains why firms reconsider governance structures under rising uncertainty, frequency and asset specificity, while RBV explains why firms differ in their ability to respond successfully.
The thesis concludes that the SDV transition is driving a broader transformation of the automotive value creation and supply chain. Rather than converging toward a single governance model, the automotive industry is likely to be shaped by selective internalization efforts and strategic collaborations.

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