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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/81013


    Title: 台灣血糖檢測儀產業的商業模式探討 -以產業領導廠商為例;A study for business models of Blood-Sugar-Tester – by investigating leading companies in Taiwan
    Authors: 李靜怡;Li, Chiny-Yi
    Contributors: 會計研究所企業資源規劃會計碩士在職專班
    Keywords: 糖尿病;血糖檢測儀
    Date: 2019-07-16
    Issue Date: 2019-09-03 15:25:19 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 由於全球人口老化及慢性病患者數逐年攀升,全球糖尿病協會預估2045年全球糖尿病患者人數將達6.29億人,因此對血糖檢測產品之需求日益增加。但在前美國總統歐巴馬的健保改革下,血糖檢測儀產業的最大市場美國,出現產業結構性問題,同時間中國廠商加入市場並以削價的方式競爭,造成血糖檢測儀市場的紅海化,在無利可圖情況下原血糖檢測儀四大廠,紛紛退出市場。面臨此狀況,市場變化對於台灣廠商銷售策略、對財務報表之影響及未來發展預估為本研究之主要動機。
    本研究以台灣血糖檢測儀產業中三家已上市櫃之領導廠商泰博、五鼎、華廣為研究對象。以財務報表搭配產業資訊的分析方式進行研究,希望透過財務報表的分析以了解市場變化對於個案公司之影響,及公司面對市場變化之因應策略與未來發展之預估。研究發現,在血糖市場紅海化,個案中的三間公司銷售毛利呈現下滑趨勢,為鞏固市場除銷售策略需進行調整及產品成本必須再下降外,其他產品之推出也勢在必行。
    ;As the population ages worldwidely and the number of chronically ill patients rises year by year, the Global Diabetes Association estimates that the number of people with diabetes on earth will reach 629 million in 2045, so the demand for blood glucose testing products is increasing. However, due to the health care reform of former President Obama, certain industrial structural problems have appeared in the largest market for the blood glucose detector industry- the United States. In the meanwhile, Chinese manufacturers have joined the market and competed in price-cutting. As a result, the blood glucose detector market has become the red sea. In such an unprofitable situation, four former major factories of the blood sugar have withdrawn from the market. Facing such a circumstance, the main motivations of this study are the effects, due to the change of the market, to their selling strategies, the impact on their financial statements and the future development of vendors in Taiwan.
    This research is based on a study to the leading manufacturers of three listed cabinets in Taiwan′s blood glucose detector industry: TaiDoc, Apexbio and Bionime. Based on the analysis of their financial statements together with industry information, it is hoped that one can understand the impact of market changes on individual companies, the company′s response to the change of market, and their future developments through such analyses.
    The study found that in the current competing environment of the blood sugar measurer market, the gross profit of the three companies mentioned above showed a downward trend. In order to consolidate the market, the selling strategies must be adjusted and the cost of the product must be reduced. The launch of other products is also imperative.
    Appears in Collections:[企業資源規劃(ERP)會計碩士在職專班] 博碩士論文

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