以平衡計分卡為架構探討台灣IC設計產業的營業績效

Abstract

台灣IC設計產業與全球電子產業供應鏈息息相關，不管是技術發展、供貨狀況，都影響電子產業甚鉅。從2000年開始，台灣IC設計產業在電子供應鏈裡獨領風騷，尤其產品獲利驚人，豐厚的員工分紅更是吸引台灣技術人才前仆後繼的投入。雖然這麼多的廠商投入，在看似風光的產業裡，依舊有相當多的廠商到最後慘淡出場。本文，跳脫以往一般財務分析的方法，從平衡計分卡的架構出發，以評價公司內部績效的手法，挑選影響IC設計廠商獲利的各種變數進行分析，從財務、組織、顧客、營運四大構面，利用多變量的分析方式找出哪些因素對IC設計產業獲利影響最為關鍵，藉以建構短期獲利預測模型。希望能提供一般投資大眾，在進行投資IC設計公司時，閱讀財務的參考依據。

Taiwan's IC design industry and the global electronics industry is closely related to the supply chain, regardless of technology development, supply conditions, affect the electronics industry is very huge. Beginning in 2000, Taiwan's IC design industry to play the leading role in the electronics supply chain, in particular, earning huge, huge staff bonuses is to attract investment in Taiwan and technical personnel fought. So many vendors to invest in the the seemingly scenery industry, still a considerable number of manufacturers to the last dismal appearance. This article, escape the past, financial analysis, starting from the Balanced Scorecard framework to evaluate the company's internal performance practices, the selection of a variety of variables affecting the IC design companies profit analysis, from a financial, organizational, customer, operating four large dimensions, the use of multivariate analysis to identify what factors the profit impact of the IC design industry is the most critical in order to construct the profit forecast model. Hope to provide the general investing public, when making investment IC design companies, read financial reference.