工業氣體產業成本效率之策略應用：台灣矽甲烷價值鏈個案研究

Abstract

本研究提出改善工業氣體中矽甲烷價值鏈(Value chain)的成本效率(Cost efficiency)策略。成本效率，從想法產生到動作進行，需要不同部門間互相合作，使用部門發現改善效率的機會並且調查，採購負責詢價和合約議價，運銷和技術人才負責營運，財務內控把成本效率和財務報表連結在一起，並且組織和諧調整個團隊完成任務。在本論文中，筆者從成本節省的角度看效率，更進一步的連接結果到財務報表上。 矽甲烷是一種特殊氣體(Special gas)，廣泛被使用在台灣的電子產業中，筆者利用台灣矽甲烷 (Silane)的價值鏈為個案，提出些許策略以降低矽甲烷業務的整體成本，這些成本效率雖然可以幫助公司維持適當的毛利和營業利益，然而需求端衝擊所造成銷售價格的跌價影響，以及國際市場的成本上升趨勢，是工業氣體產業未來的趨勢和挑戰。 近年來，國際市場巨幅的波動使的供應鏈及業務萎縮，過去穩定的工業氣體集團無不壓縮成本以維持獲利。然而，成本效率存在極限，創新的策略以及開發高獲利的商品才是未來維持競爭力的關鍵。 除此之外，成本效率是雙刃劍，存在美好的效率數字背後潛藏著無法預知的機會成本，經營管理階層需要考慮整體的影響後再進行適當的策略。

This paper provides cost efficiency strategies to improve Silane value chain in the industrial gas industry. From generating ideas to launching actions, an efficiency strategy involves different departments to co-work together. Users find the opportunities and make survey; Procurement handles price inquiry and contract negotiation; logistic and engineers handle the operation; internal controllers link the efficiency result with the financial statement, and organize the team to reach the target. In the paper, I look at efficiency from cost saving perspective, and further link the result on the financial statement. In Taiwan, Silane is a key special gas in the electronic business. In the case, I propose several strategies to efficiently lower the cost of Silane value chain in Taiwan. Although efficiency saving can help gas companies to sustain margin and operating income, huge selling price decrease from demand shock and cost increase from the global market is the trend and challenge in the foreseeable future. Recently, the global market fluctuation shrinks every supply chain and sales, which makes stable gas groups to squeeze cost to keep profitability. However, there exists limit in cost efficiency result during each year, so developing innovative strategies and high-margin business is the key to keep the competitiveness. In addition, efficiency is a double-edged sword. Beautiful figures hide unpredictable opportunity cost on the other side. Management team should consider overall effect while implementing efficiency strategies.