台灣TFT-LCD產業之區位選擇-以C公司為例

Abstract

資本預算決策(Capital budgeting decision)屬於管理會計領域中很重要的一環，因為其對企業的競爭力影響甚大。而設廠決策屬於資本預算決策的一種，通常可以分成時間與空間上這兩種決策類型，前者在分析何時設廠為最佳時機；後者則為分析在何地設廠(區位選擇)為最佳地點。 國內以往對產業區位選擇決策的研究非常有限，且近年來TFT-LCD產業持續擴廠，因此本研究以近幾年擴廠速度非常快的TFT-LCD產業為主，探討該產業之區位選擇過程，以達到下列之研究目的： 一.從台灣TFT-LCD廠商的角度來看他們如何選擇設廠地點，以了解台灣TFT-LCD產業的區位決策過程。 二.找出目前台灣TFT-LCD產業最重視的區位因素，以提供地方政府訂定招商政策之參考依據，並有助於公共利益的實現。 在蒐集與區位及該產業相關之次級資料後，本研究以C公司為個案，使用個案分析法以深入訪談之方式加以分析歸納。最後，根據個案分析的結果發現，台灣TFT-LCD產業在做區位選擇決策時有地緣情節的現象，而各區位因素中，在國家選擇的層級上以市場因素為最重要的考量，這也是該產業最重要的區位因素；在區域選擇的層級上則以土地因素及地方政府的影響最大；最後，在地點選擇的層級則以基本設施及社會環境為主要考量。

Capital budgeting decision is an important part of management accounting, for it has a great impact on the competitiveness of enterprise. Plant decision, one category within capital budgeting decision, consists of time and spatial decision issues. The former concerns when is the optimal timing to establish a new plant, and the latter regards where is the fittest location for a firm. This study focuses on the location decision. Related works on location decision by domestic researchers are quite limited. TFT-LCD industry has expanded rapidly over years. Therefore, my research focuses on the fast-growing TFT-LCD industry and explores firms’ decision making processes of location in order to achieve the following aims: First, the author intends to comprehend how entrepreneurs of the TFT-LCD industry make location decisions. Secondly, the author tries to find out the most valuable factors for location decision, thus providing local governments with sufficient information for making policy and for fulfilling the public’s interests. The author conducts a case study of Company C, one TFT-LCD firm in Taiwan. The findings are that, for TFT-LCD firms in Taiwan, the market factor is the most important one at the country level, the land factor and the local government factor are influential at the regional level, and the infrastructure factor and the social environment factor are main considerations at the place level.