Empirical Study on the Value Chain of the Electric Vehicle Industry in Taiwain

• Main Authors: Fang-Yu Lin, 林芳伃
• Other Authors: Jeng-Yan Tsai
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/59046500457689825208

碩士 === 淡江大學 === 國際企業學系碩士班 === 101 === Through the process of value creation, companies achieve long-term sustainable development. There need series of activities connected to create value, these series of activities which constitute the value chain. This thesis uses the concept of Shank and Govindarajan (1993) strategic cost management ,which put accounting information into the value chain with the intention to illustrate the whole industrial value chain. Calculating the profit and asset return of each stage of the industry to realize the concept of value chain and find out where is the competitive advantage. Through the analysis of electric vehicle industrial value chain, we can acquire further understandings on business operation and the profitability of each stage of the electric vehicle industry. The conclusions of this thesis are as follows: 1. As for the scale, the Electric Vehicle industry now in Taiwan focuses on the Battery Cell and Pack industry of midstream stage. Overall, each stage of Electric Vehicle industry’s value during period is in increasing. 2. As the profit margin, the upstream material stage and downstream vehicle merchant stage compared to the midstream stage show large change in trend during the period. The profit margin of Motor industry is lower than the whole industry; the Battery Cell and Pack industry and Vehicle Electronics industry profit margins are higher than the whole industry. 3. As for the analysis of returns, the returns between each stages still have some gaps, showing that Taiwan Electric Vehicle industry is still in emerging. However, during the period, the return gaps between the industries of midstream stage seems smaller. 4. Generalizing this thesis, Battery Cell & Pack industry is the largest proportion of the domestic Electric Vehicle industry, but profit margin and returns decline. If company wants to enter this industry, it need to consider about whether the industry already saturated or not. After that, the proportion of Vehicle Electronic and Motor industries in domestic Electric Vehicle industry increased year by year. The profit margin and returns has gradually increased. That suggests that companies, which want to intervene in the Electric Vehicle industry, can consider these two industries.