台灣紡織業價值創造影響因素分析-以成衣業為例

Abstract

摘要

本文以2000年至2004年間台灣上市的紡織公司為研究對象，透過Panel Data 時間序列迴歸分析，試圖探討紡織業獲得價值的因素。而本文主要分為兩個部分，首先結合經濟附加價值與紡織業價值創造因素概念，透過時間序列迴歸分析，尋求紡織公司要獲得超額價值的因子。進一步以上市五家成衣公司的發展與現況，作為對照與驗證，並且分析成衣公司面臨的挫折與困難，以作為成衣業進行佈局時的學習與參考。 實證結果顯示，紡織公司要獲得超額價值在予減少員工的人數、減少投資在固定資產的比率及面對大陸投資的考量上並不鼓勵。第六章中，分析這五家上市成衣公司並且對照市場上的價格，由於全球化及自由貿易的影響，全球生產模式改變，低工資國家中國大陸及東南亞國家成衣業的崛起，以及因應紡織自由貿易的競爭，以台灣接單、採購，扮演控管、研發中心的角色，根據成本、關稅配額及掌握市場脈動等考量進行全球佈局，從過去單純代工型態轉型，逐漸提升自有品牌。再者，積極以策略聯盟的方式結合中外大廠與國際品牌，擴大營運規模。因此如何在全球化的洪流中永續經營，並且深耕台灣，為國家創造更多的外匯，則為目前刻不容緩的課題。

ABSTRAT This study uses the public data of forty-five textile companies listed in TSE (Taiwan Stock Exchange) from 2000 to 2004 and panel data analysis to examine the key elements of Taiwan textile industry. There are two issues in this study. First, this study combines the viewpoint of Economic Value-Added (EVA) and Intellectual Capital to search the important Intellectual Capital indicators for textile companies in Taiwan. Second, we analyze five matured stokehold companies and consider the encountered setbacks and difficulties of the producers and try to find out some rules for their globalized arrangements. The finding are as follows: downsized、reduced the proportion of fixed assets to total assets、discountenanced to invest in mainland China. Chapter 6 we analyzed five apparel listed companies and compared with marker price. Globalization and free trade incur the great of production model. The apparel industry in the lower developed country (LDCs) with relative lower labor wage, such as China and ASEAN countries, has been well developed in recent years. To meet competitive international market, Taiwan apparel industry plays an important role in material procurement, product marketing, and the control of the R&D center. The also work hard on globalized arrangement according to production cost, quota and the changes of the market. As so doing, Taiwan apparel industry gradually transforms form OEM (Original Equipment Manufacture) to owned brand. Furthermore, Taiwan producers actively make use of strategic alliances to cooperate with international leading producers and leading brand to broaden their own scale economies in order to have perpetual business running and create much more profits and foreign exchanges. The Taiwan apparel producers have to share common knowledge of international market among them and persist on globalization strategy individually.