台灣於國際化公司之定位

本研究的主要重心為探討個案公司於2014年在亞洲的投資案，個案公司欲以當時台灣多餘人力成立新的製造部門，主要考量點是因台灣本身在電子業的供應鏈與成本的考量皆符合公司期待，且在亞洲製造可以使得價格更有市場競爭力，但在成立前最後一刻卻因關稅的問題而移往新加坡成立。當下亞洲最大的市場在中國，而台灣與中國並無貿易協定，因此台灣貨品出口至中國時，以個案公司為例則需繳交35%的關稅，因此削弱了價格競爭力，而製造部門所生產的產品多數皆為出口，因此台灣並不適合做為亞洲生產基地。在製造部門移往新加坡後，台灣人力改以產品客製化為主，雖然人力需求不若製造部規模，但其專業與技術性相對重要。在另一方面，新加坡為亞洲國家中擁有最多自由貿易協定的國家，其中包含東協自由貿易區（AFTA）、紐西蘭、日本、歐洲自由貿易協會（EFTA）、澳洲、美國、印度、約旦、韓國、巴拿馬、跨太平洋戰略經濟夥伴協定（TPSEP）、秘魯、中國大陸、海灣合作理事會（GCC）、哥斯大黎加、中華民國。另外還有以簽署尚未生效的歐盟、土耳其等。其所涵蓋的國家幾近全球各大主要市場。雖然在新加坡整體生產成本較高，但與關稅相較之下仍是值得。自由貿易協定乃製造部門轉往新加坡的主因。在個案公司國際化的過程中，為了公司銷售利益而將製造部門轉往新加坡；台灣則轉為需要較高技術門檻的產品與研發為主。在本個案中最讓人擔心的不外乎是台灣的產品競爭力，因為自由貿易協定的不足，即使在製造與成本方面贏過競爭國家，但當加入關稅的條件後，產品在市場上的競爭力則變得薄弱；在這樣的狀況下，不但影響到台灣自身廠商的海外競爭力，對於吸引外商投資也同樣不利。

關鍵字

自由貿易協定；價格競爭力；東協自由貿易區

並列摘要

The main focus of this study is to explore the investment case of the case firm in Asia in 2014. The case firm wanted to set up a new manufacturing department with the surplus manpower of Taiwan. The main reason of this decision was that Taiwan's supply chain and cost considerations in the electronics industry. But the manufacturing department was move to Singapore before the establishment. Tariff is the reason of this change. China is the biggest Market in Asia. But Taiwan does not have free trade agreement with China. It will be no sense if manufacturing in Asia have to pay same tariffs as Germany. So Taiwan is not suitable for this plan. So the manufacturing sector moved to Singapore. The Taiwan employees were allocated to Asian customization team. Although the human demand is not the size of the manufacturing department, but its professional and technical is relatively important. Singapore have largest number of free trade agreements in Asia, including the ASEAN Free Trade Area (AFTA), New Zealand, Japan, EFTA, Australia, the United States, India, Jordan, South Korea, Panama, Trans-Pacific Strategic Economic Partnership Agreement (TPSEP), Peru, Mainland China, Gulf Cooperation Council (GCC), Costa Rica, Republic of China. There is also the signed of the EU and Turkey. These countries covered most of the world's major markets. Although the overall production cost in Singapore is higher than Taiwan, but the end price will be lower after compare with tariffs. Free trade agreements are the main cause of the manufacturing sector's transfer to Singapore. In the process of internationalization of case company, the manufacturing sector is transferred to Singapore for the competitive pricing; Taiwan is transformed into Product management and R&D department that require higher technical thresholds. The most worrying in this case is that Taiwan is not competitive in pricing due to leak of FTAs. In this situation, Taiwan international trade will reduce and most concern is foreign company will not invest Taiwan for manufacturing business.