營造業承包商的經營策略：挖土重機業的個案研究

在國內營建市場蓬勃發展下，帶動重機具業的使用需求，施工品質較為優良的廠商，其產品差異之競爭力，會反映在客戶對於承包商商譽的偏好上，而取得技術的方式仰賴過去的經驗累積而來。企業的工程實績即為一種無形的資產，其中資產報酬為有形資產與無形資產得到的利潤合，財務優勢在企業中其採購策略、成本管理、現金流量的管理上關聯性較強。近年來物價不斷上漲，勞動成本支出也受到影響，除機械設備的保養維修費用增加，將逐漸引進自動化設備，用以降低人工作業成本，彙整結論如下： 1.挖土機產業經營績效分析：台灣本土市場不大，土地面積很有限，因產業進入門檻低，故廠商數量增加迅速，低價競爭狀況頻出，但若長期皆低價競爭，容易倒閉。 2.個案公司經營狀況分析：繼續開發可合作的土地開發商，降低與營建業合作的層層轉包，也可考慮使用符合業主需求的設備，而面對特殊工程施工，搭配車體調整，以及不同功能及尺寸的挖掘臂，優化服務，才能穩固市場和掌握客戶。

關鍵字

挖土機；資源基礎理論；競爭優勢

並列摘要

Under the vigorous development of the domestic construction market, the demand for the use of the heavy machinery industry is prosperous. The competitiveness of the products of manufacturers with relatively good construction quality will be reflected in the customer's preference for the contractor's goodwill, and the way to obtain technology depends on the accumulated experience. The engineering performance of an enterprise is an intangible asset, in which the asset remuneration is the combination of profits obtained from tangible assets and intangible assets. Financial advantages are strongly related to the management of procurement strategies, cost management, and cash flow in the enterprise. In recent years, prices level keep rising, and labor costs have also been affected. In addition to the increase in maintenance and repair costs of mechanical equipment, automated equipment will be gradually introduced to reduce labor costs. The summary conclusions are as follows: 1. Operational performance analysis of the excavator industry: The local market in Taiwan is small and the land area is very limited. Due to the low barriers to entry for the industry, the number of manufacturers has increased rapidly, and low-price competition is frequent. 2. Analysis of the operation status of the case company: Continue to develop partnership land developers, reduce the subcontracting of cooperation with the construction industry, and consider using equipment that meets the needs of the owner. In the face of special engineering construction, with vehicle body adjustment, and excavation arms with different functions and sizes, optimize services, in order to stabilize the market and grasp customers.