晶圓代工營運效率分析-以S公司為例

Abstract

晶圓代工產業是台灣一個很重要的產業，總合市佔率高居全球60%。由於晶圓代工產業未來成長看好，中國大陸積極投入晶圓代工產業。為持續保有台灣晶圓代工產業的競爭優勢，本研究以中國大陸最大的晶圓代工廠-S公司為例，藉由分析財務報表的各種經營績效指標，並分析其形成原因，以瞭解S公司的競爭策略。

Semiconductor foundry is a very important industry in Taiwan. The foundry companies in Taiwan in total account for about 60% in market share. Due to optimistic outlook on the future growth of semiconductor foundry, China government attempts to devote substantial resources to help the growth of semiconductor foundry companies in China. To keep Taiwan’s competitiveness in, this research intends to analyze the operation efficiency of the largest semiconductor foundry company in China (called S-company). We analyze key performance indices of S-company obtained from its financial statements and try to explain the underlying reasons in order to reveal the competitive strategy of S-company.