博碩士論文 974210004 詳細資訊


姓名 古欣娣(Hsin-ti Ku)  查詢紙本館藏   畢業系所 會計研究所
論文名稱 大陸台商中小企業價值網絡分析與策略選擇---以C公司為例
(The Value Network Analysis and Strategic Choices of Taiwan SMEs in China: A Case Study of C Company)
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摘要(中) 本研究的主要目的有二:第一、本研究嘗試探討兩岸經貿政策的變遷對大陸台商中小企業價值網絡的主要衝擊為何?第二、分析大陸台商中小企業面外部環境的激烈變化,其策略選擇為何?本研究應用現金流量評價法與鄭漢镡(2009)提出的價值網絡架構分析個案公司面對外部經營環境變化的策略選擇。
本研究的結論如下:
(1) 近年來大陸經貿政策著重產業提升、社會福利、以及保障勞動工作者,使大陸台商的人力成本與稅率大幅攀升。兩岸經貿變遷,使台商中小企業形成聚集,並強化台資企業間的信賴合作關係。
(2) 台商中小企業面對這些負面衝擊,主要的策略選擇有三:繼續經營、中止營業、以及與同業合併。由於個案公司為來料加工廠,其清算價值不高,另外繼續經營必要的調整成本過大,因此台商中小企業選擇被購併作為退場機制的意願較高。
(3) 個案公司於選擇購併對象的最終決策考量,不只是考慮購併綜效,買賣雙方的互信與默契也是關鍵因素。
摘要(英) The purpose of this research is two-fold. First, it tries to explore the impact of changes in cross-strait economic and trade policies upon the value network of Taiwanese small and medium enterprises (SMEs) in China. Second, it analyzes the strategic choices of the SMEs under the environmental changes. This study uses the discounted cash flows valuation and the framework of value network proposed by Jeng (2009) to analyze the strategic choices of a Taiwanese SME in China in turbulent operating environment.
The conclusions of this study are as follows:
1. In recent years, mainland economic policy focused on to upgrade industry, social welfare, and protection of labor workers. These changes have made the cost of labor and corporate income taxes of Taiwanese SMEs in China to increase dramatically. With the changed Cross-strait economic and trade policies, the Taiwanese SMEs in China have formed clusters and created mutually trust and cooperative relationships between the Taiwan-funded enterprises.
2. Facing the changes of the operating environment, the case company has three strategic choices: to keep the business alive, to liquidate the firm, or to engage in merger and acquisitions (M&As). Due to the small liquidation value and the huge cost of the necessary adjustments to keep the business to operate continually, Taiwanese SMEs are more likely to engage in M&As.
3. The synergy effects of an anticipated M&A may not be the most important factors for the case company in deciding which buyer to merge with. The mutual trust and understanding between buyers and sellers are also the key factors.
關鍵字(中) ★ 台商中小企業
★ 價值網絡
★ 企業購併
★ 策略選擇
關鍵字(英) ★ Strategic Choices
★ Value Network
★ Taiwan SMEs
★ M&
★ A
論文目次 中文摘要 i
英文摘要 ii
目錄 iii
圖目錄 v
表目錄 vi
1.緒論 1
1.1研究背景 1
1.3研究目的 6
1.4研究方法 6
1.5論文架構 7
2.文獻探討 9
2.1商業模式 9
2.2企業價值創造 12
2.2.1企業價值 12
2.2.2價值創造 13
2.3併購 15
2.3.1併購 15
2.3.2併購類型 16
2.4兩岸經貿政策變遷 20
2.4.1大陸對台經貿關係變遷 20
2.4.2台灣對陸經貿關係變遷 42
3.研究方法 45
3.1個案研究方法 45
3.2價值網絡 49
3.2.1企業與投資人 49
3.2.2員工  49
3.2.3公司治理 49
3.2.4供應商 50
3.2.5顧客 50
3.2.6生產流程(供應鏈) 50
3.2.7競爭者 51
3.3評價模型 51
3.4研究流程 52
3.5研究對象 52
4.個案分析 53
4.1個案介紹 53
4.2價值網絡 62
4.2.1第一時點之價值網絡 62
4.2.2第二時點之價值網絡 64
4.3企業價值評估與敏感性分析 67
4.4兩岸經貿政策變遷下台商中小企業的策略選擇 71
5.結論 76
參考文獻 77
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指導教授 鄭漢鐔(Hann-Tarn Jeng) 審核日期 2010-7-28
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