ABC,ABM及PEST經營環境分析應用在跨國擴產計劃之研究:以A公司為例

Application of Activity Based Costing,Activity Base Management and PEST Analysis to Doing Business Globally : Case Study of A Company

賴慶泉(Chin-Chuan Lai)

指導教授 ： 任維廉

國立交通大學/管理學院/管理學院高階主管管理碩士學程/碩士(2018年)

摘要

中文摘要
A公司創始於台灣，因精準掌握西進大陸的時機而成為尼龍束線帶的世界領導廠商。後由於人力及環保問題將上海主力廠遷至泰國。泰國廠這幾年已克服初期生產不穩定的問題，重回世界三大尼龍束線帶供應商的地位。但中國市場仍大且競爭日益激烈，位在東莞的第二廠無法滿足中國市場的需求，逐步喪失中國市場領導地位。故A公司是否在中國啟動擴產投資計劃，抑或擴建泰國廠產能以充分供應中國市場的需要，遂成為個案公司重要的經營課題。

欲探討A公司重返中國擴產投資之決策，首先必須對位在中國東莞及泰國春武里的兩個廠進行內在生產成本比較。為提高決策品質，本研究以ABC, ABM理論為基礎，比較各重要作業之成本差異。其次，必須依A公司之產業特性對中國及泰國進行外在經營環境分析。本研究以政治 (Political)、經濟 (Economic)、社會 (Social)、技術 (Technological) 四個構面，也就是PEST經營環境分析方法來比較A公司在兩國的經營環境。

本研究透過ABM的作業流程改造精進及ABC精確的作業制成本計算，A公司中國廠12項主要產品的生產成本比泰國高7~11%，假設平均9%，如果製造成本佔營業額70%，9%成本差異將產生6.3%利潤差異。扣除從泰國進口至中國的運費及關務成本1.3%，會產生5%實值利潤。這5%利潤在產業競爭將是優勝劣敗的關鍵因素。透過PEST經營環境研究分析中國與泰國的經營環境評價相當，但呈現不同的特性。如果以市場規模為著眼，中國較佳。如果以政經環境安定及政府友善著眼，泰國較好。但生意有一個不變的法則，就是貼近市場把握機會，就這點，中國有難以抗拒的魅力。所以，本研究建議A公司：中國廠暫不啟動擴產投資計劃。擴建泰國廠產能，充分供應中國。

本研究之分析方法，除了有助於個案公司重返中國擴產投資之決策，對其他大陸台商及準備南向之台商亦應能提供決策之參考。

關鍵字：擴產投資，作業制成本，作業基礎管理，PEST

關鍵字

作業制成本 ； 作業基礎管理 ； PEST經營環境分析 ； 擴產投資

並列摘要

Abstract
A company was founded in Taiwan and became the world leader in nylon cable ties because of its precise grasp of the timing of the West. Afterwards, the main factory in Shanghai was relocated to Thailand due to manpower and environmental issues. In recent years, the Thai plant has overcome the problem of initial production instability and returned to the position of the world’s three largest suppliers of nylon cable ties. However, the Chinese market is still large and the competition is fierce. The second factory in Dongguan cannot meet the needs of the Chinese market and gradually loses its leading position in the Chinese market. Therefore, whether A company launched an expansion investment plan in China or expanded the production capacity of Thai plants to fully supply the Chinese market needs has become an important business issue for case companies.
To explore the decision of Company A to return to China’s expansion of production investment, it is necessary to first compare the intrinsic production costs of two plants located in Dongguan, China and Chonburi, Thailand. In order to improve the quality of decision-making, this study uses the ABC and ABM theories as a basis to compare the cost differences between major operations. Second, we must analyze the external business environment of China and Thailand based on the industrial characteristics of Company A. This study compares the operating environment of Company A in two countries: political, economic, social, and technical, that is, the PEST business environment analysis method.
This study made this calculation through ABM's operational process improvement and ABC's precise operations. The production cost of 12 major products of Chinese company A is 7~11% higher than Thailand's, assuming an average of 9%, if manufacturing costs accounted for turnover 70 %, 9% cost difference will produce 6.3% profit difference. After deducting 1.3% of freight and customs costs imported from Thailand to China, a 5% real value profit will be generated. This 5% profit in the industry competition will be a key factor in the success or failure. Through the analysis of the PEST business environment, the assessment of the business environment between China and Thailand is quite similar, but it shows different characteristics. If you focus on market size, China is better. If the political and economic environment is stable and the government is friendly, Thailand is better. However, there is a constant law in business that is close to the market to seize the opportunity, on this point, China has irresistible charm. Therefore, this study suggests that Company A: China's plant will not start expansion of its investment plan. Expansion of production capacity in Thailand and full supply of China.
The analysis method of this study not only helps decision-making companies to return to China's decision to expand production investment, but also provides reference for Taiwanese companies on other continents and Taiwanese companies preparing to go south.
Key Words: Expansion of investment、ABC、ABM、PEST

並列關鍵字

Activity Base Costing ； Activity Base Management ； PEST Analysis ； Expansion of investment

參考文獻

參考文獻

中文文獻

1.BBC網(2016年7月 6日)，布萊恩•勒夫金（Bryan Lufkin），取自http://www.bbc.com/ukchina/trad/vert_aut/2016/07/160706_vert_auto_chinas-secret-to-economic-power-its-roads-and-rails

2.MBAlib.com，ABC成本法，取自http://wiki.mbalib.com/zh-tw/ABC成本法

3.MBAlib.com，作業基礎管理，取自http://wiki.mbalib.com/zh-tw/作业基础管理