Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 91 === To create value is the primary mission of a corporation organization. Enterprises by providing products with the value exceed the price, and with the price higher than the cost to be profitable. How to increase the value and decrease the cost is an important task of a corporation organization. There are a series of activities to create value, these activities comprise “value chain”. By value chain analysis and management, companies could accomplish the goal to create value.
This thesis uses the concept of Porter’s value system and Shank’s strategic cost management to describe the telecommunications industrial value chain in Taiwan and calculate the revenue, profits, returns of several measurement and their standard deviations. By this analysis, we can have further understanding of the telecommunications industry in Taiwan. Besides, we can find where the unique competitive advantages are.
The conclusions of this thesis are as follows:
1.As for the scale, the telecommunications industry in Taiwan focuses on the carriers stage, and the network receiving infrastructure manufacturers stage follows. However, as far as the relative proportion is concerned, the carriers stage is in decline and the network receiving infrastructure manufacturers stage is in increasing.
2.As for the analysis of returns, the carriers stage is the only stage that its returns are above the average of the whole industry. But except for returns of the network receiving infrastructure manufacturers stage keep rising, the returns of the other stages go down since 1990.
3.As for the standard deviations of ever returns, the profitabilities of the value chain stages of telecommunications industry in Taiwan are still different.
4.Generalizing this thesis, the network receiving infrastructure manufacturers stage surpass the other stages. The relative proportion of the network receiving infrastructure manufacturers stage is in increasing, and the returns of the network receiving infrastructure manufacturers stage keep rising.
Managers inside the corporations could have penetrating understanding of the business operation, the profitability, and the risk of telecommunications industry of Taiwan by this analysis.
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