國際油價波動對軟性包裝材料成本影響之研究-以A公司為例

The Effects of Oil Prices on Costs of Flexible Packaging—A Case Study of Company A

孫惠芬(Hui-Fen Sun)

指導教授 ： 盧以詮

元智大學/資訊學院/資訊管理學系/碩士(2009年)

摘要

石油是維持人類生存必須的商品，石化廠將石油轉化成種種不同的產品，包括柴油和汽油，另外也是製造諸如塑膠之類產品的原料。目前台灣的軟性包裝產業，所需要使用的原材物料都來自塑膠原料，而塑膠原料的主要成分是石油乙稀，本產業因極度仰賴國內外各塑膠大廠所提供之各式塑膠膜為主要原材料，因此，國際原油價格直接及間接影響國內軟性包裝產業主要材料之價格。所以本研究將透過過去美國的西德洲中級原油（WTI）油價，自2005年開始，油價50美元/桶，於2008年達到119美元/桶，出現大幅上升行情，漲幅68%，對塑膠薄膜等主要原料價格漲跌幅進行研究，比較分析歷年油價波動對原料價格之影響。
本研究的資料主要來自個案公司的股東報告書及訪談記錄，再以整理之文獻為輔。透過個案研究法，將資料予以整理、歸納並加以分析。研究發現塑膠薄膜原料佔成本結構60∼80%，在軟性包裝業，材料成本佔相當大的比重，而油價波動屬短期不可控因素，油價的變動影響購料成本，卻無法轉稼消費者，壓縮廠商獲利；因此，瞭解國際油價的重要影響因素將有助於做好原材料的採購與使用，有利於降低產品的生產成本實現企業利益的最大化，提高企業的競爭力。

關鍵字

軟包裝、塑膠膜、WTI油價

並列摘要

Petroleum is a commodity essential for maintaining human living. Petrochemical factories convert petroleum into various products, including diesel and gasoline and also manufacturer plastic products materials. Currently Taiwan Flexible Packaging industry manufactures products by using plastic materials which are mainly composed of ethylene. As the major manufacturing materials of this industry are heavily dependent on various plastic materials provided from major domestic and foreign plastic suppliers, international crude oil prices will influence prices of major materials of domestic Flexible Packaging industry either directly or indirectly. Therefore, this research has conducted an analysis price fluctuation ratios of such major plastic materials as plastic film and also comparisons on how oil price fluctuations have influenced material prices in the past years by making an examination on that American WTI oil prices soared from US$50 per barrel in 2005 to US$119 in 2008 with an increase ratio of 68%.

The research data is mainly constituted by the case-study company’s report to the shareholders and interview records and reference documents. The case-study method is adopted in research with data management, organization and analysis. It has been found in this research that the raw material costs of plastic films constitute 60~80% of total material costs. The material costs account for a significant ratio of total manufacturing costs in the Flexible Packaging industry. Being a short-term unpredictable factor, the oil price fluctuations can influence material procurement costs significantly but can’t be burdened by the consumers and thus reduce the manufacturers’ profits. Therefore understanding the important factors influencing international oil prices will benefit arrange proper material procurement and usage and reduce manufacturing costs and fulfill the optimal corporate profits and enhance corporate competitiveness.

並列關鍵字

Flexible Packaging , plastic film, WTI oil prices

參考文獻

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