| 摘要: | 全球高齡人口比例持續攀升，人口老化問題日趨嚴重，在年長者缺牙修復需求及口腔健康意識抬頭下，預期牙科產品之需求增加，商機將會蓬勃發展。個案公司預期牙科醫療器材市場潛力無窮，因而轉型投入醫療產品之開發與製造，然而歷經十多年的努力，經營過程中遇到許多的瓶頸與挑戰，加上近幾年受到新冠疫情（COVID-19）、總體經濟不穩定等等因素之影響，個案公司營運風險升高，資金、能源、人力和生產成本亦隨之增加進而侵蝕獲利，有鑑於此，本研究以作業基礎成本制估算個案公司之醫材產品成本，擬找出產品之隱藏成本，避免個案公司因傳統成本制度導致錯誤的獲利分析而高估利潤，並以此為依據供管理階層作為訂價決策之參考。此外，透過商業模式圖對於個案公司轉型投入醫材市場進行分析，了解個案公司目前現況與劣勢，對於個案公司所缺乏之「通路」、「關鍵資源」及「關鍵合作夥伴」提出見解，以期個案公司在全球經濟劇烈動盪之局勢下能提高競爭優勢，找出成功關鍵因素，創造獲利模式。;The world’s proportion of elderly population continues to increase, and the problem of population aging is becoming increasingly serious. With the increasing demand for dental restoration of the elderly and the rising awareness of oral health, it is expected that the demand for dental products will increase, and business opportunities will flourish. In this case study, the company expects the potential of the dental medical equipment market to be unlimited, so it has transformed to invest in the development and manufacture of medical products. However, after more than a decade of effort, the company has encountered many bottlenecks and challenges in the business process. In addition, due to the influence of factors such as the COVID-19 and overall economic instability in recent years, the operating risks of the company have increased, and as a result, funding, energy, manpower, and production costs have also increased, leading to a decline in profits. Therefore, this study uses activity-based costing to estimate the medical product costs of the company, intending to implicit costs of the products, and avoid overestimating profits due to the wrong profit analysis caused by the traditional cost system. Moreover, this serves as a basis for management to make pricing decisions. In addition, analyze the transformation of the company into the medical materials market through the business model canvas, understand the current situation and disadvantages of the company, and provide insights on the "Channels", "Key Resources", and "Key Partners" that the company lacks. This is to enable the company to enhance its competitive advantages and create a winning business model in the face of the economic turmoil. |
