NB代工業生產基地配置之成本效益分析─以C公司赴越南設廠為例

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题名:	NB代工業生產基地配置之成本效益分析─以C公司赴越南設廠為例
作者:	張嘉琪;Chang, Chia-Chi
贡献者:	高階主管企管碩士班
关键词:	區位選擇因素;生產基地轉移;工業區位理論;成本效益分析;location selection factor;production base transfer;industrial location theory;Cost-benefit analysis
日期:	2019-07-18
上传时间:	2019-09-03 15:15:06 (UTC+8)
出版者:	國立中央大學
摘要:	電子產業在台灣整體工業產值中佔有相當比重，根據行政院主計總處於2019年所提供的數據，百分比為30.77%。由於過去在大陸設廠生產的低成本競爭優勢不在，台灣的電子產業紛紛進行海外生產基地的佈局，企圖以全球化的完整佈局創造新的競爭優勢。近年來，美國總統川普對全球發動貿易戰的激進作法，全球兩大經濟體之間的緊繃程度上升，越來越多台商已訂出生產移出海外的計畫，或是針對成本較高的新設施制定應變方案。然而企業在選擇生產基地移轉區位時，不單要考慮製造業勞動成本，還需考慮基礎設施、政策環境和文化環境等其他區位因素，即需要考慮產業區位的綜合水平，故需要對產業轉移的區位環境進行綜合評價及成本效益分析。本文之個案公司製造重鎮設於台灣與中國大陸，中國大陸更是產品生產重心，但近年大陸當局情強調勞工權益以致用工成本逐年增加，再加上中美貿易問題，導致中國生產面臨嚴峻挑戰，進而左右公司未來運籌佈局之規畫。本文以個案研究方式，透過文獻探討及台商訪談分析探討個案公司選擇生產基地移轉至越南，並透過區位選擇理論分別就政治社會因素、自然環境因素、工業經濟因素、實施設施因素等進行探討與成本效益分析。獲致研究結論為：越南由於政局穩定、社會環境安定、經濟保持快速發展趨勢、政府堅持革新開放政策、自然資源豐富、勞動力工資相對低廉、稅收優惠政策等條件，有做為全球布局下生產基地的優勢。依據研究結論，提出建議如下：欲赴越南投資首要之務是瞭解自身的營運模式、經營特性與產業特性，在結合越南的區位優勢，以確保能發揮比較利益。;The electronics industry accounts for a large proportion of Taiwan′s overall industrial output. According to the data provided by the Executive Yuan in 2019, the percentage is 30.77%. Due to the low-cost competitive advantage of setting up factories in the mainland in the past, Taiwan′s electronics industry has been deploying overseas production bases in an attempt to create new competitive advantages with a globally integrated layout. In recent years, US President Trump’s radical approach to global trade wars has increased the tension between the world’s two largest economies. More and more Taiwanese companies have set plans to move overseas, or High new facilities to develop contingency plans. However, when choosing the location of production base transfer, enterprises not only need to consider the labor cost of manufacturing industry, but also need to consider other location factors such as infrastructure, policy environment and cultural environment. That is to say, they need to consider the comprehensive level of industrial location, so they need to make comprehensive evaluation and cost-benefit analysis of the location environment of industrial transfer In this paper, the company′s manufacturing center is located in Taiwan and mainland China. Mainland China is the focus of product production. However, in recent years, mainland authorities have emphasized labor rights and the cost of labor has increased year by year. Coupled with Sino-US trade issues, China′s production is facing severe challenges. In turn, the plan for the future operation of the company will be planned. In this paper, through case study, through literature review and interviews with Taiwanese businessmen, we discuss the case company′s choice of production base to transfer to Vietnam, and discuss the political and social factors, natural environment factors, industrial and economic factors, implementation facilities factors and cost-benefit analysis through location selection theory. The conclusions of the study were: Vietnam is a production base under the global layout due to political stability, stable social environment, rapid economic development, government′s adherence to reform and opening up policies, abundant natural resources, relatively low labor wages, and preferential tax policies. Advantage. Based on the research conclusions, the following suggestions are made: The first priority for investing in Vietnam is to understand its own operating mode, operating characteristics and industrial characteristics, and to combine Vietnam′s location advantages to ensure that it can play a comparative advantage.
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