台灣工業電腦產業經營策略分析

台灣工業電腦產業發展至今已有30多年，從早期主要應用於工廠生產製造流程中儀器及機器設備的控制、監視與測試，發展至今已邁向多元化的應用領域，不在單一侷限於工業領域，隨著科技及3C產品普及化，並且搭配各項新科技技術應於交通、醫療、智能零售、銀行、博弈...等領域。工業電腦企業一般來說規模與資本都不大，雖處於特殊利基位置，具高毛利優勢，但受限於企業規模小導致整體營收較不突出。近年來隨著物聯網多樣的跨領域應用市場特性，廠商必須透過併購或結盟得到跨領域應用知識，同時整合彼此的資源以追求更大的經濟規模，讓工業電腦業者大者恆大趨勢明顯。故近期有些工業電腦廠商與電腦代工大廠結盟，電腦代工大廠藉由工業電腦業者切入工業電腦領域，相對工業電腦廠商藉由電腦代工大廠本身擁有豐富的生產線及採購議價能力，能夠快速提供少量多樣化產品，彼此共同掌握工業電腦經營績效。本研究欲探討工業電腦廠商與電腦代工大廠結盟後的經營績效，運用了資料包絡分析法（Data Envelopment Analysis，DEA）來分析，將資產總額、營業成本、營業費用、員工人數設為投入變數，營業收入、營業毛利、每股盈餘則為產出變數，針對受評工業電腦廠商進行經營績效的相關分析，同時進一步採用視窗分析法（Windows analysis）為運算模型以增加比較受評工業電腦廠商跨年度間相對經營績效的穩定性及長期走勢後，進一步探討受評工業電腦廠商的未來發展方向。本研究結果顯示，工業電腦廠商雖然有電腦代工大廠的加持，不管在生產、研發經費、原物料採購...等方面有許多助益，但是由於我國工業電腦產品多以出口為主，產業景氣與全球需求較為密切，故全球整體的景氣及發展也是影響產業經營績效的關鍵因素之一，最後，在面對全球許多跨領域整合的應用環境下，唯有透過與軟體廠商共同合作，將軟體及硬體一起整合升級，共同提供差異化的商品服務。

關鍵字

工業電腦；資料包絡分析法；視窗分析法；經營績效

並列摘要

As Industrial PCs in Taiwan having been developed for over 30 years and now became towards apply to versatile fields, the business not characterized and driven by only industrial purposes anymore including process control, monitoring, or inspection features of equipment and machineries in the production operations. More application segments have appeared in the business and also blended with new technology and trends to shape the market, such as transportation, medical, smart/intelligent retail, banking, casino gaming, etc... Although the Industrial PCs companies appear to be in a niche market which constantly enjoy the advantage of high gross profit, people have still noticed that the key market players are generally known as lower capital and smaller business scale due to the limitation of company size which eventually lead to the result of lower revenue. However according to cross-industry feature of IOT, all players have to expand their domain know-how to different application fields by either potential acquisitions and strategic alliances which result in some IPC players benefit themselves because of the bigger business scale they have created by allying with their partners. More over those OEM/ODM manufacturers that partner with IPC companies can also show their presence in industrial PCs business and satisfy their new IPC customers’ demand of diverse products lines with relatively smaller volume by the integration of their strong bargaining power and multiple production lines management capacity. This study would like to review the business performance of IPC and perform the analysis of IPC manufacturers being strategic alliance with OEM/ODM manufacturers by utilizing Data Envelopment Analysis ( DEA) methodology that allow the use of total assets, operating cost/ COGS, operating expenses, number of employees as input variables and revenue, gross profit, and EPS as output variables. Windows analysis will also be applied as the computation model at the same time in order to ensure the stability and long-term trend of those projected IPC manufacturers year-over-year correlation performance and which also refer to more discussions of company’s future prospects. In addition, this study show that IPC manufacturers may have benefited from several segments such as production, R&D expenses, material procurement by alliance with major PC OEM/ODM manufacturers. Nevertheless most IPC manufacturers in Taiwan are mainly export-oriented which we could know the business cycle of IPC is affected also by the global boom. In the end, IPC manufacturers should concentrate on the integration of hardware and software to provide the differentiated product selections since they may constantly face the challenge of cross-boundary integration of multiple applications.