鋼結構在八O年代經濟快速成長、建築物向高空發展及政府大力推動公共建設下,成為建築材料上的首選,但因台灣經濟環境的改變及市場過度競爭情形下,使鋼結構產業經歷了十餘年的不景氣,而於2004年在全球性市場之強烈需求下,展現出新的契機。鋼結構業為鋼鐵下游加工產業之一,主要應用於高樓、橋樑與廠房,其行業本身特性有勞力及資本密集、技術密集、內需市場為主、採訂貨生產資金成本壓力大及上下游產業關連性高等,所具有產業營運的風險外,再加上政府法令有關承攬工程營造之資格限制規定,其所面臨的風險不只是本身之產業風險,還有中間各廠商之產業風險。因此鋼結構面臨著客戶信用評估困難、購料資金籌措運用壓力及人才短缺等問題。 本研究透過個案公司的探討,深入瞭解鋼結構產業在營運上所面臨的問題,特別是財務比率之變動,對於企業的經營過程是否有一定程度之影響,是本研究的重點與要務。另本研究亦利用財務比率分析與SWOT分析,從財務及經營兩層面,來檢視鋼構產業面臨問題之所在;再利用實際實行工程案例作一比對,希望從實證整理出鋼結構產業面臨風險而導致經營困難的真正所在,進而試圖找出解決之道。 關鍵字:鋼結構、財務風險、產業風險、財務比率、SWOT分析
The steel structure in 80 age economy fast growth, the building vigorously impeled under the public construction to the upper air development and the government, became on the building material the first choice, but because the Taiwan economic environment changed and the market excessively competed under the situation, caused the steel structure industry to experience for more than ten years not to be booming, and in 2004 in global market under intense demand, unfolded turning point which new goods came into the market. The steel structure industry, one of for steel and iron downriver processing industries, mainly applies to the tall buildings, the bridges and the workshops. Its profession itself characteristic has the labor force and the capital crowded, the technology is crowded, in needs the market primarily, picks the ordering current fund for production cost pressure high and to affect it’s upstream, downstream value chain of the industry correlation higher, it has the industrial transport business outside the risk, in addition the government office law related receives stirs the project to build the qualifications limit stipulation, it faces risk not only itself industrial risk, but also has industry of risk the middle various merchants. So the steel structure faces customer reputation valuation a difficulty, buy to anticipate funds to collect usage pressure and talented person missing etc. problems. This research penetration documents company's discussion, thoroughly understand the steel structure industry the questions which face in transport business, specially change financial ratio, regarding enterprise's management process whether does have influence the certain degree, is this research key point and the important matter. Research also uses the financial ratio analysis and the SWOT analysis in addition, and manages two stratification planes from the finance, inspects the steel construction industry is at faced with the questions; Again uses the actual implementation project case to do one compared to, hoped causes the management from the real diagnosis reorganization tapping structure industry faced with the risk to be difficult truly is at, then attempts to discover road of the solution. (Key word:steel structure,financial risk, industrial risk ,financial ratio ,SWOT analysis