隨著LCD TV全球出貨量已突破一億台的銷售成績，帶動了此產業的蓬勃發展，然而受到美國次貸風暴及面板跌價的影響，卻使得LCD TV平均產品售價急劇地下降，在供應鏈上的所有廠商無不把成本競爭力視為生存的必要條件。在此同時，各個政府紛紛調整LCD TV的產品關稅以保護當地產業，更引發相關廠商重新審視各自的營運策略，深怕因為關稅成本而失去過去的競爭優勢。 在業界為了規避關稅最常使用的方法就是採用半散裝件出口(SKD, Semi Knock Down)模式，將零件先在出口國進行前段加工處理，然後再將其他組件運送到消費當地國進行後段的組包裝作業。對客戶而言，採用半散裝件出口能夠降低成本，提高競爭力，對代工廠商而言，具備SKD出口模式的能力，除了可以幫助客戶節省關稅，還能提高客戶合作意願。本研究經由分析個案公司LCD TV產品出口模式的價值鏈活動，建立整機與SKD出口模式的成本計算模型，最後，藉由個案公司某個產品的實際成本資料，了解SKD的成本效益，以及根據個案公司的經驗提出評估SKD出口模式應該需要注意的事項。 According to the DisplaySearch report, the yearly delivery quantity of the LCD TV is over 100 millions. But the ASP (Average Selling Price) is falling rapidly due to the subprime mortgage crisis and reducing panel prices. The cost competition is the most critical substance for all the members of the supply chain to survive. In the mean time, all countries of the world have changed the duty policy of the LCD TV products to protect their local industry. It makes all vendor have to review their business strategies in case they will lose their competitive advantage due to the change of the duty policy. The most used method to avoid the duty is adopting the SKD (Semi Knock Down) export model. By using the SKD, the vendor can do the first part manufacturing in the export country then sending the SKD kits to the import country for assembly and packaging. For the customer, the SKD model can save the duty and enhance the competitiveness. To the OEM/ODM manufacturer, having the ability of the SKD model can not only saving the duty for their customer, but also increase the customer’s cooperation intention. This research built up the cost accounting models of the complete set and SKD export methods by analyzing the value chain activities of the LCD TV export models of the case company. Finally, we know the cost benefit of the SKD by using one real cost data of the case company’s product. Based on case company’s experience, we also providing the matters needed attention.
