近年來台灣面臨著新興國家積極的融入全球貿易分工鏈,挾帶著低成本優勢進入國際製造體系,中國因有市場需求與低價生產這兩項優勢,且透過產業政策的運作,吸引了各國國際廠商的進駐,也包含了台灣,台商對中國的策略布局相互牽動著,因此台灣與中國兩岸之間的製造業是有比較且一起研究的價值。而製造業企業為了因應經營環境的變遷、製造價值鏈國際化以及新興工業國家低成本策略的競爭,因此,製造業服務化已經是必然的趨勢。 國內外學者對製造業多角化以及製造業國際化探討論數較多,而相對於實證較少,本研究以台灣與中國百大製造業為研究對象,資料擷取2009年至2011年共三年期間,探討服務化程度與企業財務績效的關聯性並進行比較分析,透過文獻探討剖析製造業服務化的內涵與衡量項目及指標。研究結果得知:製造業服務化程度與財務績效呈現先增後減的倒U型非線性關係,說明了製造業服務化對企業財務績效的表現在初期是正向幫助的,而隨著服務化程度的增加,過度的服務化反而會對企業財務績效有負向的影響。
In recent years, facing the fact that emerging countries aggressively entered global manufacturing chain with its advantage of low-cost, and China appealed to firms from all nations for its advantages of market demand and low-prices manufacturing, as well as its industrial policies. Taiwanese manufacturers also take part in and interact with the strategic deployment of China. Hence it’s worth to compare manufacturers from Taiwan and Mainland China. To deal with the transition of operating environment, internationalization of manufacturing value chain and low-cost competition from emerging industrial country, servitization of manufacturing industry has become a determined trend. Scholars from home and abroad mostly discussed about diversification and internalization of manufacturers, but lacking of empirical data comparatively. This research took the top 100 manufacturers from Taiwan and China as research subjects, retrieving data within 2009 to 2010, to discuss the level of servitization, association of operating performance and comparison analysis through literature review, especially on the content, measuring items and indices of servitization. According to the results: level of servitization and operating performance present an upside down U-shaped (first increases then decreases) relationship, rather than linear relationship, which illustrated that servitization was helpful for operating performance in the first stage, however as the level increases, over servitization would negatively influence the operating performance of enterprises.