摘要 台灣在製造業領域界的聲譽在世界各地早已受到客戶的信任與肯定，而客戶的產品範圍不論是低端到高端都是由台灣製造，生產，組裝。這些客戶不再由單一或特定國家或地區，而是來自不同國家和大陸。 隨著科技的進步，在機殼製造產業已經從只有少數幾家廠商寡頭壟斷到現在充滿了現有競爭者的飽和市場。在這些競爭著中，在價格的競爭上是正常的，也是唯一的方式彼此競爭案子，儘管客戶過去較關注產品的品質而不是價格，但漸漸地這因素已成為一個選擇供應商的重要元素。 機殼產業是在各生產製造與組裝階段裡最先接觸到的領域。在整個產品元素裡，決定報價價格是機殼產業競爭的兩個主要的重點。因此，本研究課題將探討機殼產業中在處理報價中，採用的成本加成與個案實例說明如何藉由調整成本加成來增加接案的機會。Abstract Taiwan has a reputation in manufacturing industry throughout the world and this has long attracted our customers in trusting us with their product lines, having their products from low end to high end to be manufactured, produced, and assembled by our very own manufacturers. These customers are no longer from a single or a specific country or region, but from different countries and continents. With the advance in technology, the ability in chassis manufacturing business has shifted from oligopoly by only few vendors to nowadays the market has been saturated and overwhelmed by the existing competitors. Within these participants, price competition is the normal and the only way to bid projects; even though customers used to pay more attention on quality rather than costs, but gradually this element has become a major reason in selecting vendors. Chassis industry is among all the manufacturing sections the frontline of the overall assembled products. Within the entire product elements, deciding offered price is the main focus in the business. Therefore, the research topic would be in chassis industry that: (1) the adopted markup applications in a project bidding process (2) case study based on different customer type and how markup adjustments increase awarding opportunity
