摘要 台灣是世界工具機製造與消費的重鎮,其中總計有超過1,600家,也就是約90%的工具機公司是座落於台中附近。在2012年,台灣工具機的產值達到54.3億美金,較2011年成長了5.2%。外銷金額則是42.3億美金,位居全球排名第四,僅次於日本、德國與義大利。同時台灣也是全球排名第九名的工具機消費國。在台中方圓60公里內的工具機聚落中,涵蓋了世界頂級的模具、切削機、手工機、自行車、機車與汽車工業供應鏈的金屬、零組件及機械公司。 在台灣工具機產業已歷經了70年的歷史,近來面對國際景氣趨緩、歐債危機與新興國家的挑戰,工具機產業必須持續的進行經營模式的調整、積極開拓市場、改善生產效率以及降低產品成本,以維持企業本身在全球市場上的競爭能力。 本研究目的為探討工具機產業對於訂價模式與目標成本制度的意義與實施狀況,以一家公司進行個案研究,並透過與上市/上櫃公司之財務比率進行分析比較,藉此釐清個案公司導入目標成本之訂價模式之現況。深入比較發現,個案公司對於目標成本制度主要還是落在原物料採購階段。對於與企業營業有關之各項活動如何落實目標成本的概念皆較少提及,但如果要實施目標成本概念且必須注重到每個環結。
Abstract Taiwan is one of the major producing and consuming markets for global machine tools. More than 1600 manufacturers in Taiwan machine tool supply chain and nearly 90 % of these manufacturers are concentrated in the Taichung area. In 2012, Taiwan machine tool industry is valued at 5.43 billion US dollars, a 5.2% growth from 2011. Specifically, the export value has reached 4.23 billion US Dollars in 2012 - ranks 4th in the world, behind Japan, Germany and Italy. In the meantime, Taiwan was ranked the 9th machine tool consuming market in the world. Inside the 60 kilometer radius of the Taichung machine tool cluster, the best engineering solutions are available for global machine users from industries of molds, hand tools, bicycle, automobile & motorcycle parts, metalworking and all kinds of machinery. Taiwan's machine tool industry has gone through seventy years of history. Despite the ominous signs of global recession, looming European debt crisis and challenges from new emerging countries, Taiwan machine tool industry has to continuously evolve new business models, explore new markets, improve production efficiencies and innovate costs down methods to providing high customized capability, reliability and product quality to satisfy machining requirements in global markets. This study aims to explore the significance of the machine tool industry, and the status of introduction of the target cost system into pricing model in a selected accompany by the method of case study. In addition, comparisions and anylysises are also conducted in financial ratios of target cost pricing model between the target company and the listed Taiwan Stock Exchange (TSE) and Over-The-Counter (OTC) companies. In-depth comparison of cases found that the target company cost system mainly fell on raw material procurement stage. How to implement the concept of target costs into enterprise business related activities are relatively scant currently, but it is important to bring the target cost concept into each loop knots in production processes.