國內電動車產業價值鏈分析

Empirical Study on the Value Chain of the Electric Vehicle Industry in Taiwain

林芳伃(Fang-Yu Lin)

指導教授 ： 蔡政言

淡江大學/商管學院/國際企業學系碩士班/碩士(2013年)

https://doi.org/10.6846/TKU.2013.00979

摘要

企業透過價值創造的過程，以達到企業長期永續的發展。而價值創造需要經過一連串的活動相互連結才以達成，這一連串活動就構成了價值鏈。本研究運用Shank & Govindarajan (1993)的策略性成本管理概念，將會計資訊套用在價值鏈分析，將整個產業價值描繪出來，試圖計算出每一個產業價值鏈階段的利潤與報酬，從中尋求競爭優勢之所在。本研究以國內電動車產業為研究標的，分析國內電動車產業內各階段之營運狀況、獲利能力等。
茲將本研究對電動車產業價值鏈分析結論說明如下：
1. 就規模而言，目前國內電動車產業集中於中游零組件系統階段的電池芯模組業。總體來看，電動車產業價值鏈各階段於研究期間產值是呈現成長趨勢的。
2. 以利潤率方面， 上游材料階段與下游整車階段相較於中游階段於期間趨勢變化大。而馬達模組業低於產業整體水準外，中游零件系統階段之電池芯模組產業和車用電子產業利潤率皆在產業整體之上。
3. 就各項報酬率而言，呈現國內電動車產業仍為新興產業，上中下游階段獲利能力有差距，各項報酬率趨勢變化大。而中游階段的產業之間，於研究期間的報酬率差距有呈現縮小的現象。
4. 綜合來說，目前電池芯模組業占國內電動車產業比重最大，但獲利率及各項報酬率逐漸下滑，若企業欲進入此產業，需要考慮此產業是否趨於飽和；而車用電子及馬達模組業，於國內電動車產業比重逐年提升，獲利能力亦逐漸上升，若企業欲介入電動車產業，可考慮切入此兩產業。

關鍵字

產業價值鏈 ； 電動車 ； 策略性成本管理

並列摘要

Through the process of value creation, companies achieve long-term sustainable development. There need series of activities connected to create value, these series of activities which constitute the value chain.
This thesis uses the concept of Shank and Govindarajan (1993) strategic cost management ,which put accounting information into the value chain with the intention to illustrate the whole industrial value chain. Calculating the profit and asset return of each stage of the industry to realize the concept of value chain and find out where is the competitive advantage. Through the analysis of electric vehicle industrial value chain, we can acquire further understandings on business operation and the profitability of each stage of the electric vehicle industry.

The conclusions of this thesis are as follows:
1. As for the scale, the Electric Vehicle industry now in Taiwan focuses on the Battery Cell and Pack industry of midstream stage. Overall, each stage of Electric Vehicle industry’s value during period is in increasing.
2. As the profit margin, the upstream material stage and downstream vehicle merchant stage compared to the midstream stage show large change in trend during the period. The profit margin of Motor industry is lower than the whole industry; the Battery Cell and Pack industry and Vehicle Electronics industry profit margins are higher than the whole industry.
3. As for the analysis of returns, the returns between each stages still have some gaps, showing that Taiwan Electric Vehicle industry is still in emerging.
However, during the period, the return gaps between the industries of midstream stage seems smaller.
4. Generalizing this thesis, Battery Cell & Pack industry is the largest proportion of the domestic Electric Vehicle industry, but profit margin and returns decline. If company wants to enter this industry, it need to consider about whether the industry already saturated or not.

After that, the proportion of Vehicle Electronic and Motor industries in domestic Electric Vehicle industry increased year by year. The profit margin and returns has gradually increased. That suggests that companies, which want to intervene in the Electric Vehicle industry, can consider these two industries.

並列關鍵字

Value Chain ； Electric Vehicle ； Strategic Cost Management

參考文獻

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