| 姓名 |
楓珮琳(Pei-Lin Feng)
查詢紙本館藏 |
畢業系所 |
會計研究所企業資源規劃會計碩士在職專班 |
| 論文名稱 |
金屬原料及石油價格波動對汽車工業營運績效之影響
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| 相關論文 | |
| 檔案 |
 [Endnote RIS 格式]
[Bibtex 格式]
 [相關文章]  [文章引用]  [完整記錄]  [館藏目錄]  至系統瀏覽論文 (2027-5-19以後開放)
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| 摘要(中) |
2019年爆發新冠疫情後，世界各地皆停擺，且中東地區戰事及烏俄戰爭擴大，導致進口之原物料大漲，汽車產業中金屬原料占成車比例較大，本研究旨在探討原物料對台灣汽車產業的經營狀況的影響。
本研究之研究對象為裕隆、中華、裕日、和泰、三陽，瑞利、東陽、耿鼎等八間上市公司，取其2008年第三季至2022年第三季之營業收入和營業成本之季波動數據作為研究資料，並以汽車生產中常見之金屬原料及原油，銅、鋁、鐵、鋅、鉛、錫、鎳、銀、金、原油，其在市場之期貨價格作為研究變數，進行相關係數分析和簡單迴歸分析，以探究其相關情形。研究結果顯示，只有裕日汽車和三陽汽車的營業收入和營業成本受到中度以上的顯著影響，而中華汽車僅受營業收入影響，營業成本影響不顯著。 |
| 摘要(英) |
After the outbreak of the COVID-19 pandemic in 2019, operations around the world came to a halt, and the escalation of conflicts in the Middle East and Ukraine led to a surge in imported raw materials. In the automotive industry, metal raw materials account for a relatively large proportion of the production cost. This study aims to investigate the impact of raw materials on the operation of the Taiwanese automotive industry.
The study focuses on eight listed companies, including Yulon Motors, China Motor, Yulon Nissan, Hotai Motor, Sanyang, Jui Li Enterprise, Tong Yang Industry, and Gordon Auto Body Parts. Quarterly data on their operating income and operating costs from Q3 2008 to Q3 2022 were collected as research data, and common metal raw materials and crude oil in automotive production, such as copper, aluminum, iron, zinc, lead, tin, nickel, silver, gold, and crude oil, were chosen as research variables based on their futures prices in the market. Correlation analysis and simple regression analysis were conducted to explore the correlation. The empirical results showed that only Yulon Nissan and Sanyang had a significant impact on their operating income and operating costs, while China Motor was only affected by operating income, and the impact on operating costs was not significant. |
| 關鍵字(中) |
★ 汽車工業
★ 金屬
★ 原物料 |
關鍵字(英) |
★ Automotive industry
★ Metals
★ Raw materials |
| 論文目次 |
摘要 ..................................................................... i
Abstract ................................................................ ii
誌謝 ................................................................... iii
目錄 .................................................................... iv
圖目錄 .................................................................. vi
表目錄 ................................................................. vii
一、 緒論 ............................................................. 1
1-1 研究動機及目的 ................................................. 1
1-2 研究對象及限制 ................................................. 1
1-2-1 研究對象 ....................................................... 1
1-2-2 樣本代表性不足 ................................................. 2
1-2-3 變數完整性不足 ................................................. 3
1-3 研究架構與流程 ................................................. 3
1-3-1 緒論 ........................................................... 3
1-3-2 汽車產業及金屬、原油市場之介紹 ................................. 3
1-3-3 文獻回顧 ....................................................... 3
1-3-4 實證研究之方法與實證結果 ....................................... 3
1-3-5 結論與建議 ..................................................... 3
二、 汽車相關產業及金屬市場介紹 ....................................... 5
2-1 汽車相關產業發展 ............................................... 5
2-2 汽車相關產業鏈 ................................................. 5
2-3 台灣金屬原料近況介紹 ........................................... 8
2-4 國際金屬價格走勢介紹 ........................................... 9
三、 文獻回顧 ........................................................ 14
3-1 金屬及原油價格波動對製造業影響之相關文獻 ...................... 14
3-2 金屬及原油波動相關文獻 ........................................ 14
3-3 製造商採取之避險策略相關文獻 .................................. 15
四、 研究方法及實證結果 .............................................. 16
4-1 研究對象與期間 ................................................ 16
4-2 研究方法 ...................................................... 18
v
4-2-1 相關係數分析概述 .............................................. 18
4-2-2 簡單線性迴歸分析概述 .......................................... 18
4-3 相關係數分析 .................................................. 18
4-4 敘述性統計 .................................................... 20
4-4-1 金屬原料 ...................................................... 20
4-4-2 營業收入 ...................................................... 22
4-4-3 營業成本 ...................................................... 24
4-5 迴歸分析 ...................................................... 26
4-5-1 樣本公司之營業收入與金屬價格變動之迴歸分析 .................... 26
4-5-2 樣本公司之營業成本與金屬價格變動之迴歸分析 .................... 31
五、 結論與建議 ...................................................... 37
5-1 結論 .......................................................... 37
5-2 建議 .......................................................... 38
參考文獻 ................................................................ 40 |
| 參考文獻 |
中文部分：
［1］ 王棣华、田玉花(2010)，成本控制案例：丰田汽车的成本企划，标准科学，(7)，61-64。
［2］ 石安伶、林子傑(2021)，汽車零件製造業之產業發展：TTR台灣趨勢研究報告。
［3］ 陳心田(2003)，台灣前五大汽車整車製造公司組織發展歷程之分析，東海管理評論，5(1)，249-290。
［4］ 基本金屬供需情勢發展評估月報(2022)，臺灣機械工業同業公會，第一季季刊。
［5］ 鄭陸霖(2006)，幻象之後: 台灣汽車產業發展經驗與 [跨界產業場域] 理論，台灣社會學，11， 111-174。
英文部分：
［1］ Chuanguo Zhang, Xiaohua Tu(2016).The effect of global oil price shocks on China′s metal markets. School of Economics, Xiamen University, Xiamen 361005, PR China, 2016.
［2］ Edward Taylor, Helen Massy Beresford, and Darcy Lambton (2011). Commodities price volatility challenges car industry. Business News Reuters.
［3］ Ferderer, J. P. (1996). The impact of commodity price volatility on resource-intensive economies. The Quarterly Review of Economics and Finance, 36(4), 447-467.
41
［4］ Jones, B. L. (2012). Econometric analysis of the historical growth and volatility trends of various metals. Resources Policy, 37(2), 273-282.
［5］ Richa Jangid (2022). Commodity Price Volatility Post Ukraine War & Its Impact on The Automotive Sector.
［6］ Sakutaro Itokawa(2020).Impact of raw material price inflation on car costs.
［7］ Zaghum Umar, Samia Nasreen , Sakiru Adebola Solarin , Aviral Kumar Tiwari (2018). Exploring the time and frequency domain connectedness of oil prices and metal prices. |
| 指導教授 |
徐之強(Chih-Chiang Hsu)
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審核日期 |
2023-6-14 |
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