以成本導向定價法探討關鍵零件單價與投影機價格之關係

Abstract

隨著科技不斷進步，市面上各項高科技產品的種類眾多，而投入生產的企業也是日益增多，讓企業可以獲利而生存下來，就必須有好的產品價格。 本文以液晶投影機產業為例，首先介紹投影機產業概況，再以成本導向定價法的基本觀念為出發點，就其產品售價變動與關鍵零件成本單價變動逐步探討，研究中先挑選最重要的核心零件的單價，對應至不同規格的產品售價進行迴歸分析，歸納出不同規格的迴歸模型。其次再挑選另一項關鍵零件單價連同核心零件之單價，與不同的規格之產品售價進行迴歸分析，也歸納出多個迴歸模型。研究中並針對迴歸模型進行解釋，期望可成為欲投入此產業之新企業制定價格的參考，或是提供給該產業未來創新或新世代機型的價格參考。

Because of rapid changes in hi-tech, there are many kinds of hi-tech products launched in the market. Then, many companies join the hi-tech industry and become the manufacturers. However, each company must have good price for hi-tech product, then gain the profit for survival. Therefore we choice the hi-tech product: projector as a sample. First, we introduce the current status about the projection industry. Then, we discuss the relationship between the variance of product’s average selling price and the variance of component’s unit price on the basis of cost oriented pricing. In the research, we use the simple regression to analyze the relation between the unit price of the most important key component and the selling price of projector as first step. Second step, we use the multiple regression to analyze the relation among the unit price of two key components and the selling price of projectors. Then, we come out several regression models for projectors with different spec. We expect this research becomes the guides of pricing for new manufacturers or for new generation product.