| 摘要: | 甲公司成立於民國93年，創始以來，以自有品牌行銷於全世界。早期產品主要專注於網路集線器、交換器及網路週邊相關。歷經22年，由網路產品線開始發展，己漸分為財報上之九大類產品線。因應全球網通市場趨勢及各類產品需求的增加，甲公司在獲利、費用變化的深度分析對其既有產品開發決策與公司發展有其必要。
甲公司早期以品牌行銷於歐洲，產品主要以委外研發與生產製造，並輔以公司優勢的品牌推廣外銷國際，其中成本結構的業務行銷佔比最高；之後為擺脫委外商產品價格居高不下影響獲利，將最高毛利產品投入自主研發，委外生產，費用結構則由行銷轉至銷管研並重。惟甲公司不投入生產線設置，因此策略運用靈活，創造出甲公司在網通領域不受數次經濟風暴的影響而能逐年成長。
為提昇品牌及顧客黏著度，以中小型企業網路建構設備商為產品推廣目標，產品類型逐年拓增，提供全世界140多國的廣泛客層。九大類產品、近四百個品項的產品銷售-- 自主研發生產、委外設計生產在公司的產品發展中交互運用。然而在九大類成本的變化裏，到底毛利高的產品在費分攤下來後是否仍有相對的高獲利?而那些是產品線的拖油瓶?是本個案主要的研究方向，同時提供建議以做為內部決策參考。;Established in 1993, Company A is a brand owner of networking product, marketing its own brand products throughout the world. Early products mainly focused on Ethernet hubs, Ethernet/AppleTalk converters, Ethernet switches and networking peripherals. After 22 years, it went public in 2003, and now offers a full range of networking product lines, in nine categories. With the expansion of product lines and the competitive market trends, there is a need to investigate its changes in cost and profit.
Company A started marketing its brand name in Europe. It focused in brand marketing though global exhibitions, while maintaining an outsourcing (or so called ODM) strategy for product development and manufacturing. At that time, the highest proportion of cost was sales and marketing.
Subsequently, to reduce ODM overhead and to keep its prices competitive, Company A founded its R&D department, starting development from the products with highest margin, and left the low profit products to outsourcing. This resulted in major changes in cost structure, with marketing and R&D taking up the majority of costs. Manufacturing are still all outsourced. Thus, Company A is not loaded with manufacturing assets, it maintained its flexibility, as compared to competitors, and avoided the risks from economic turmoil. With its 3R- strategy (Right product, Right time, Right price), Company A provides full range of networking products for small and medium companies world-wide, selling its products in more than 140 countries with around 400 or more networking products.
This study attempts to analyze the profitability of the nine product lines, and compare the attributes among them. Suggestions are provided for the management based on the analysis. |
