技術移轉之價格模式分析─以我國資訊電子廠商為例

Abstract

本論文主旨在於提供廠商于進行技術移轉時之技術價格訂定的參考手冊。 透過現有計價模式之整理歸納，再由主、客觀之間，依客觀因素的可計算 程度，規劃出一套廠商訂價之參考模式。為達上述之目的，本文將現有文 獻中影響技術價格之因素，依技術供給與接受廠商之策略與動機探討，並 根據技術報酬之種類分析各種權利金支付方式。同時藉由經濟部投審會之 資料，找出廠商一般合作年限及權利金支付狀況，更進而求出各產業之產 業水準。再經由實證研究我國在科學園區資訊電子廠商，找出技術供給與 接受廠商在影響因素上之差異。在產業水準方面，各產業多以淨銷售價格 之百分之三為其權利金之標準；在影響價格因素方面，技術供給與接受廠 商是有差別的；最後依因素之可計算程度建立四種不同類型之計價模式（ 模式一：成本及市場可計算型；模式二：技術供給者計算成本型；模式三 ：技術接受者推測成本型；模式四：產業水準型）。基本上整個技術價格 之訂定，並非僅前述所討論之影響因素而已，舉凡從有技術買賣之念頭開 始直到談判簽合同完成，整個過程無時不刻左右著技術價格之決定。本文 之研究可提供技術價格之脈絡，以做為技術交易談判之籌碼。 This study intends to provide the technology pricing, in theoretical as well as practical senses, as a reference for the technology transactions between two independent firms. The existing models of technology pricing are analyzed and objective factors are presented to serve as a basis for price estimation. Factors affecting the technology price between suppliers and recipients are listed and the ways of royalty payments are also analyzed. Based on the information disseminated by the R.O.C. Ministry of Economic Affairs, the norms of various industries for royalty payments are then presented. As a result, most industries apply 3% of the net sales as their norms of the technology royalty. In the meantime, an empirical study is conducted for the electronic and information firms in the Science-Based Industrial Park. The results reveal that the counterparts of technology transactions lay different weightings on factors of technology price. This study lists four types of pricing models on the basis of factors which are considered objectively calculable. That is, TYPE I - cost and sales estimation; TYPE II - the cost of technology suppliers; TYPE III - the cost of technology recipients; TYPE IV - the industry norm. Although there are many other factors which may have signifcant influences during the technology transfer process, this study points out a relatively objective way of price estimation, which may lead to a better planning for the bargaining in technology markets.