- 學位論文
兩岸貿易採購平台規劃-以H公司為例
Cross-Strait Trade Sourcing Platform Planning - A Case Study of H Company
摘要
在現今市場競爭激烈的環境下，廠商除了針對各項生產物料進行結構上的設計與改善，以求能夠在整體成本有所降低外，另一方面為因應各國政府在貿易條件、關稅政策的改變，進而衍生出各種不同的貿易形態需求。因此如何讓企業有效的利用企業資源、降低管理成本，並配合政府貿易政策進行的貿易路徑的規劃，資源整合將成為重要課題。 在目前的市場環境衝擊之下，台灣的製造業除陸續進行企業轉型之外，物料來源也大量從本地供應，改變為大陸製造。為因應採購來源的變化及大陸供應商的性質差異，產生各種不同種類的交易型態。過去台灣企業大多使用境外公司做為避免關聯交易、合理避稅及財務規劃之目的工具，而現今境外交易已非可以完全避稅的途徑，且市場競爭強烈，利用境外公司雖可留住部份利潤，但在市場競爭利潤微薄的情況下，很容易造成母公司帳務上虧損的狀況，實對公司經營面有害無益，在兩岸經濟合作架構協議(ECFA)的規範下，境外貿易在貿易規則上非歸類於"直接貿易"故會造成貿易條件不符合ECFA法令條約，無法符合關稅優惠，故重新檢視貿易流程，並有效整合公司集團資源，成為現在複雜的貿易環境下相當重要的一環。因此，為公司重新規劃、設計適當的貿易流程方案，降低企業經營成本，為本文的主要研究目的。
並列摘要
In this highly competitive market environment . The manufacturers need to improve the structural design for the production of materials. That the overall cost can be able to reduce . On the other hand in terms of trade in tariff policy has been change by governments. Thus derived from a variety of different forms of trade demand . So how to make effective use of corporate resources, reduce management cost .And planning the new trade route with government trade policy, resource integration will be important issue. Under the current market environment impact, Taiwan's manufacturing industry gradually to corporation restructuring. Source materials were from local suppliers to manufacture the China. Because to changes the procurement sources and nature of the differences between Chinese suppliers. Produce a variety of different types of trading patterns. Before Taiwan corporation are using offshore companies to avoid as related party transactions、a reasonable tax avoidance and financial Planning. However, foreign trade is no longer way to be tax avoidance. And intense competition in the market. Although the use of offshore companies can retain some of the profits. But the meager profits in the market competition, It’s easily lead to a loss on the accounts of the parent. In fact detrimental to the company's operating surface. In ECFA stipulate, the offshore companies trade route were not appliance, Unable to meet the tariff preferences. Therefore to review the business processes. Effective integration of corporate groups resources. Now become very important in complex trading environment. Therefore, the company re-planning, business process reengineering, appropriate solution, reduce management costs are the main purpose of this study.