臺灣與大陸製造業的經營分析及比較

Abstract

本文特利用海峽兩岸工商普查製造業的報告資料﹐來分析兩岸製造業的經 營情形。從構建的兩條因果鏈條出發﹐探討製造業企業由資產投入到增值 毛額產出的生產過程﹐構建出兩岸的資產運用效率﹐以及由勞動投入到薪 資報酬產出﹐做為企業管理者調整平均工資的因果鏈條﹐而此兩條因果鏈 條如下﹕ 1﹚ 資產運用效率(R)=附加價值率(A)×固定資產生產力(B)× 固定比率(C) ﹐及﹙2﹚平均工資(W)=增值毛額中的勞動報酬率(D)× (A) ×(B)×勞動裝配率(E)﹐從此兩條因果鏈條探討，對於海峽兩岸的製造業 ﹕總業、中業、小業細業的經營分析及比較，並編製一兩岸製造業各行業 的分類對照表，供讀者參考做進一步的分析及應用。 Nowadays﹐the trading business across the straits has been grewing frequently﹒More and more Taiwanese Merchants invest their capital in Mainland﹒Owing to this fact﹐we try to infer an analysis on the manufacturing operation across the straits﹐ from the reference of the statistics of Industry and Commercial Census on Manufacturing﹒Working from the two casual chain﹐we can look into the proves of how a manufactur- ing enterprise proceeds from the stage of inputs of assets to the actual out the efficiency of assets utilization and the returns on labor dedicated to the casual chain for the enter- preneurer to adjust the average wage﹒The two casual chain are as followes﹕ 1.Efficiency of assets utilization (R)=Value-added retes (A)× Fixed asset productivities (B)×Fixed rates (C)﹒2.Average wage (W)=Labor returns retes of the gross value-added (D)× (A)×(B) ×Labor facility rates (E)﹒