代工與品牌公司附加價值之研究--以手機產業為例

A Study On Economic Value Added For OEM & OBM – Case Of Mobile Phone Company

秦寶祿(Pao-Lu, Chin)

指導教授 ： 楊維楨 ； 婁國仁

淡江大學/管理學院/管理科學研究所企業經營碩士在職專班/碩士(2005年)

https://doi.org/10.6846/TKU.2005.00398

摘要

本研究探討台灣資訊製造業者在投入手機產業時，在代工與品牌兩種不同經營策略時，對企業經營績效、企業附加價值是否有差異。本研究採用敘述統計法及複迴歸分析法作為工具，用研究期間各企業之公開財務報表資料，對影響企業經營績效因子作複迴歸分析，以經濟附加價值為依變數，將影響企業經營績效因素之研發費用、行銷費用、存貨金額、應收帳款金額及固定資產投入等五項作為研究之自變數，並依據分析所得之結果與研究目的作對照比較，來探討影響資訊產業之通訊族群企業經營績效之因素及影響，而對台灣手機產業從事代工或是品牌發展提出看法與建議。

由實證所得結論如下：

1.研發費用的投入對於手機製造企業選擇發展自我品牌或從事專業
代工，所創造企業價值均呈現不顯著之負影響。

2.行銷費用的投入對於手機製造企業選擇發展自我品牌或從事專業
代工，所創造企業價值均呈現顯著之正影響。

3.存貨金額對於手機製造企業選擇發展自我品牌，所創造企業價值
呈現不顯著之負影響，但從事專業代工對於所創造企業價值呈現
顯著之負影響。

4.應收帳款金額對於手機製造企業選擇發展自我品牌，所創造企業
之價值呈現顯著之負影響，但從事專業代工對於創造企業價值呈
現顯著之正影響。

5.固定資產投入對於手機製造企業選擇發展自我品牌，所創造企業
之價值呈現顯著之正影響。從事專業代工所創造企業之價值呈現
不顯著之正影響。

關鍵字

經濟附加價值 ； 代工製造業 ； 品牌製造業 ； 手機產業

並列摘要

The purpose of this research is study when information product manufacturers in Taiwan involving the Mobile Phone product field, what the significant factors will affect the economic added value in management performance of ODM and OBM businesses. Based on the financial reports, descriptive statistic and multi-regression analysis method this research is used to analyze the factors that affect the management performance by multi-regression in the period of study. EVA is defined as a dependent variable. And the design cost、marketing cost、inventory control、A/R management and fixed asset investment in this research who affect corporate performance will be defined as independent variables. According to the comparison and analysis results, the key factors and significant effect management performance of Mobile Phone Company are found, and the conclusions are obtained as follows:

1.There are insignificant and negative relation between
design cost and EVA of ODM and OBM Mobile Phone Company.

2.There are significant and positive relation between
marketing cost and EVA of ODM and OBM Mobile Phone
Company.

3.There are insignificant negative relation between
inventory control and EVA of OBM Mobile Phone Company.
But the relation is significant and negative between
inventory control and EVA of ODM Mobile Phone Company.

4.There are significant negative relation between A/R
management and EVA of OBM Mobile Phone Company. But the
relation is significant and positive between A/R
management and EVA of ODM Mobile Phone Company.

5.There are significant and positive relation between
fixed asset investment and EVA of OBM Mobile Phone
Company. But the relation is insignificant and positive
between fixed asset investment and EVA of ODM Mobile
Phone Company.

並列關鍵字

EVA ； ODM ； OBM ； Mobile Phone Company

參考文獻

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