激烈價格波動下太陽能產業長期購料合約管理

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黃葉慮(Yeh-lu Huang) 查詢紙本館藏

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論文名稱

激烈價格波動下太陽能產業長期購料合約管理

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摘要(中)

面對氣候變遷對地球的影響以及對能源危機和高油價的憂慮，各國政府積極支持「可再生能源」、「綠色能源」的立法與政策，以減少對化石能源、核能發電的依賴性，達到節能減碳又同時兼顧安全的目的。可再生能源（Renewable Energy）、「綠色能源」包含太陽能、風力、潮汐能、地熱能等。
在歐盟各國政府政策鼓勵下，太陽能產業自2006年至2011年間產業規模快速成長達20倍！這一前所未有的快速增長導致產業供應鏈供給與需求產生嚴重失衡。各企業採行自製產能、合約物料與現貨市場料源等多元管道策略以進行避險。多數企業更透過簽訂長期購料合約以確保料源穩定。
然而積極的產能擴充伴隨2008年金融危機，扭轉了產業供需情況從短缺到過剩！自2011年起歐洲國家，例如義大利、西班牙等國為了舒緩其財政赤字而大幅削減補貼稅率。由於前述種種原因，造成太陽能產業鏈價格激烈變動。也因此多數企業都面臨了高價的合約料所造成的營運困境！
本研究對以上問題進行分析後，提出產業鏈價格激烈變動下，企業如何管理其長期購料合約，包含符合「國際會計標準IAS」的要求，對於長期購料合約需進行必要的風險評估。本研究也涵蓋長期購料合約主要內容探討、近兩年 (2012~2013)產業間長期購料合約訴訟、修訂情況分析，以及企業履約後合約物料支配與管理的商務模式研究。並且對於已有長期購料合約、以及未來欲簽訂長期購料合約的企業提出執行策略與建議。

摘要(英)

The problems of climate changes and energy crisis, along with high oil price, have become a serious global concern. In order to fight the problems, many governments support legislation and policies in “Renewable Energy” and “Green Energy”, which help to reduce dependence on fossil fuels and nuclear power. The purpose is to conserve energy while taking security into account. Renewable energies from the nature include solar, wind, tidal, and geothermal energy.
The phenomenal growth of the solar industry comes primarily from preferential policies and subsidies from governments, such as FiT (Feed-In-Tariff). Encouraged by the renewable energy policies in the European Union, solar power installation scaled 20 times from 2006 to 2011. This unprecedented growth resulted in imbalanced demand and supply. Companies in the solar energy industry adapt multiple material sources, including in-house capacity, contract material and supply from spot market as tools for hedging, and almost everyone engaged in long term agreement to secure stable supply.
However, aggressive capacity expansion, together with the financial crisis in 2008 reversed the industry from shortage to surplus. From 2011, European governments such as Italy, Spain cut their Feed-In Tariff deeply to relief themselves from financial deficit. Due to these reasons, solar supply chain prices fluctuate seriously. Hence, many players in the industry are locked in by over-priced Long Term Agreements.
This study analyzes the problem, and proposes how enterprises should manage their Long Term Supply Agreement under intense price volatility. Requirements include compliance to International Accounting Standards (IAS), under which enterprises must have risk assessment of Long Term Agreement as well. The contents of the Supply Agreement, cases of termination lawsuit or amendment in year 2012~2013 are also analyzed in this study. Various business models and alternatives to manage contract materials and disposition to supply chain partners are discussed. Finally, this study makes recommendations to those who have, and who plan to engage in Long Term Agreements.

關鍵字(中)

★ 太陽能產業
★ 長期購料合約

關鍵字(英)

★ Solar Industry
★ Long Term Agreements

論文目次

第一章緒論 1
第一節研究背景與動機 1
第二節研究目的 6
第三節研究流程 6
第二章文獻探討 8
第一節「企業垂直整合」vs.「供應契約」策略選擇 8
第二節採購策略的制定 – 採購合約、現貨料源的分配與避險操作 11
第三節國際會計標準對於長期購料合約的風險評估 14
第三章太陽能產業概況 16
第一節太陽能產業現況 16
第二節太陽能產業的特色 21
第三節太陽能長期供料合約內容 28
第四節太陽能長期合約違約訴訟、修訂合約 32
第四章太陽能產業長期購料合約 34
第一節長期供料合約對於供料商、採購方的影響 34
第二節太陽能長期購料合約內容分析、特色 38
第三節「虧損性合約」測試 41
第四節合約料價跌損 43
第五章長期合約履行策略與合約物料管理 45
第一節長期合約履行策略 45
第二節長期合約物料管理 48
第三節小結 55
第六章結論與建議 56
第一節結論 56
第二節建議 57
參考文獻 61

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指導教授

范錚強

審核日期

2014-7-15

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