在過去，模具是經常被使用於工業中的器具，而近年來，模具更延用於高科技產業中。然而，模具在製造的過程中，若模具的誤差過大勢將產生產品的不良率提高，故模具精密度的高低便成為另一項產品品質的管理認知。因此，精密模具是指模具的精密度相當高，以國內模具的製造程度而言，模具企業所製造之模具已可達到二微米的誤差，壽命可達三億沖次以上。在如此高技術及高專業製作的產業領域及內外銷總值與銷售值存在著高度影響的關係中，如何能在市場上占有一席之地，將成為本研究所欲探討的方向。 　因此，在產業、廠商、經營模式等條件不同的條件下，對於經營成效的影響因子探討，則成為值得探討議題。故本研究藉由獨立性檢定、平均數檢定及RFM分析等方法的導入，研究不同經營模式、不同產業及不同廠商對S公司的經營成效的影響，茲將研究分析發現概分下列幾項： (1) 外銷經營模式受環境變遷影響較為是明顯； (2) 汽車產業之訂單多數是以外銷為主； (3) 內銷的經營成效較外銷為佳； (4) B公司與S公司之交易概況較為活絡。

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光碟產業在台灣的發展已趨於成熟，在1990年代光碟產業進入台灣之後，工廠大量發展與生產，台灣的光碟產業曾經占全球的七成，使得台灣光碟產業有豐厚的營收成果。近年光碟片產業在Sony和Philip共同制定標準之後，產品的應用範圍更廣，而專利問題對國內的光碟廠商影響巨大，造成生產成本增加，進而影響廠商利潤，且光碟產業的競爭特性以及進入門檻較低，因此各個廠商對光碟市場的價格競爭越趨激烈，營收也逐漸下滑，且大環境變遷快速，國內光碟產商面臨轉型，隨著市場的需求降低，造成目前市場供過於求的情形，如何在價格競爭以及市場萎縮的狀況下，正確的掌握客戶需求，依據客戶的消費傾向，探討銷售政策。 本研究主要針對S公司的光碟銷售客戶資料進行分析，根據S公司的內銷與外銷客戶的銷售表現，擬訂相關的銷售策略： 一、討論S公司內部的內銷與外銷的銷售情形比較。 二、分析內銷的客戶的消費傾向，並進行客群分類。 三、分析外銷客戶的的消費模式，並進行客群分類。 四、根據不同的客戶分群，制訂客群的銷售策略。

本研究的目的是探明中國流通業開放帶來的以上重大變化和影響的實質，並揭示韓商利用開放時機應採取的策略。作為韓國人本人認爲，韓國對中國經濟的研究中，對流通領域的研究相對薄弱，因此本課題研究更具必要性。特別是正處於體制轉型期的中國流通業的系統、結構、制度及環境，與韓國相比有許多的不同點，因此需要進行深層次的研究。 中國以2001年12月11日加入WTO爲契機，正在進行全方位的擴大開放，將於2006年實現流通業的全面性的開放。近來韓國企業對中投資形態，從出口導向型的當地生産爲主逐步向注重當地銷售型轉變；這種趨勢下，也要求深入研究中國的流通業。 本研究的範圍爲工業消費品的零售流通業，著眼點圍繞外國投資的製造業企業的當地銷售流通途徑問題展開邏輯。其理由是韓國企業對中投資企業大部分是製造業企業，專門從事流通的企業是極少數，因此製造企業的投資企業對流通問題的研究需要大。同時，本研究從外國企業進入中國流通市場角度，著眼點放在「流通渠道」的研究。 本研究的研究方法，首先，充分參考國內外的文獻資料，尤其是中國的中文資料，如報紙、有關流通的專業雜誌、其他調查研究報告等。同時注重臺灣的中文資料，其理由一是臺灣對中國研究有多年的積累；二是臺灣對中國投資多爲勞動力密集型中小製造業企業，與韓國有可比性；三是在電子、IT、服裝、食品等領域，臺灣與韓國有競爭與互補性。 其次，進行了案例調查和當地調查。關於部分臺灣企業進入中國內銷流通市場的案例和現狀，通過文獻資料分析和歸納。韓國企業的案例和現狀，同時進行文獻調查和當地調查。當地調查的時間是2002年11月。 本研究的理論基礎是流通産業論、流通管理論、市場行銷理論等。在研究進入中國內銷流通市場的案例和方案時，採用了所謂「4P」（産品、價格、流通渠道、促銷）分析框架。 與韓國國內外既有的研究成果相比，本研究的關注重點不在於現狀介紹，乃在於動態變化分析；著重揭示中國式的結構和特徵；對市場進入案例做了理論性的歸納整理；與進入中國的韓國企業有關人士進行了深入採訪；進行了不同行業的案例比較。同時，力圖利用了中文資料和第一手資料。 本研究基於流通管理理論和市場行銷分析框架，深入分析了外國企業進入中國的案例，提出韓國企業進入中國市場的戰略。同時考慮到韓國中小企業的資訊收集分析能力薄弱的狀況，重點整理提出了中小企業的進入戰略及韓國政府支援中小企業政策的若干要點。此外，本研究注意到中國成爲世界性生産基地的同時成爲流通基地的可能性，提出了韓國政府對中經濟合作方向、「東北亞商務中心」設想等方面的政策建議。 / The Liberalization of the Distribution Industry in China and Korea's Strategy Hyun-jun Cho This study aims to examine changes and effects related to the liberalization of China's distribution industry and to suggest some strategies to take advantage of the opportunities accruing from the liberalization. Several recent important trends related to the liberalization of China's distribution industry are as follows: The general process of liberalization of its distribution industry was initiated by China's accession to the WTO. With its comparative advantages of a vast market and lower production costs, China is becoming a global distribution and production base. With the opening of the distribution industry, accessing China's domestic market is increasingly becoming the main objective of foreign investment to China. Since China's distribution industry has been highly protected in the past, its liberalization is generating substantial changes. As distribution functions as a linkage between production and consumption in economic circulation, its liberalization is producing multi-faceted effects. In terms of foreign economic exchange, the liberalization offers foreign enterprises significant opportunities to expand trade and investment into China; foreign-invested manufacturing firms in China are particularly undergoing crucial changes related to value chain management of production, procurement, marketing, logistics, after-sales services, etc. From the perspective of the bandwagon effect of globalization and regional integration, the liberalization of China's distribution industry affects the global commodity chain and global allocation of economic resources, while facilitating intra-regional economic exchange in East Asia. Compared to previous studies, this paper places more importance on dynamic structural changes and Chinese characteristics than on the status quo of the Chinese distribution industry. Accession to the WTO is especially noted and analyzed as a critical factor, in that the degree of liberalization and prospects for China's distribution industry are estimated according to China's protocol of accession to the WTO. Meanwhile, a vast rapidly growing domestic market, transitional economic system, immense territory and regional differences are characteristics specific to the Chinese situation that affect the development pattern and direction of its distribution industry. With regards to the case study on distribution businesses managed by foreign-invested enterprises in China, this paper takes both a theoretical and practical approach, employing theories of distribution management and marketing to analyze relevant literature and interview results. Through such analyses, some useful strategies and devices are offered for Korean companies hoping to enter China's domestic market. Those strategies are divided into ones for coping with the characteristics of the Chinese distribution industry and ones for the so-called '4 Ps' of marketing -- products, prices, place, and promotions. Lastly, this paper takes note of China's emergence as a global production and distribution base. The liberalization of China's distribution industry may pose some serious dangers, the so-called 'China shocks,' as well as present vast market opportunities. In this regard, the paper makes some policy recommendations for the Korean government to help its enterprises (particularly small and medium-sized businesses) enter the Chinese market to direct economic cooperation with China and to implement the vision of 'becoming the business hub of Northeast Asia.'

外銷品沖退稅制度於民國四十四年全面實施之後，外銷品之成長與日俱增，同時帶動經濟之發展，終於創造所謂台灣奇蹟。1960年代，美援停止時期，外匯不足仍為其政治經濟問題，因此政府採高關稅和嚴厲管制進口以促進國內以出口導向產業發展。此時期外銷品沖退稅制度便成了主要的關稅政策，使國內出口工業得以降低生產成本，有利國際市場上競爭。民國七十年代，是沖退稅最高峰的時期，當時外銷品之數量急驟增加，但是關稅稅率仍處在高檔，所以沖退稅的案件非常多。以民國七十三年為例，申請沖退稅案件有六十萬件，沖退稅金額高達新台幣二八六億元，幾乎占全年進口稅總額新台幣九一七億元的三分之一，早期可見廠商對沖退稅的依賴非常的深，也因此衍生一些弊端及困擾。 首先就發生查核人手不足的困擾，譬如要處理六十萬件的沖退稅案件，在進出口方面要投入很多的人力處理，引起人力調動之困擾。其次，發現一些假出口真退稅之弊病等等，包括以內銷國產原料冒充進口原料或在出口虛報原料用量來退稅，第三，妨礙到業者產業升級之意願與浪費資源。 財政部有所謂的「取消外銷品沖退稅方案」之構想，在當時的環境是不太可能的，我們的出口非常多，但是原料的關稅稅率也很高，而基礎原料工業未建立，若取消退稅，會大大影響到我們的外銷品競爭能力。而另有一替代方案，就是採取逐步漸進的方式取消退稅與簡化退稅行政業務。 這些措施實施之後，對退稅業務之改進，有很大的幫助。申請退稅案件從民國七十三年的六十萬件，降低到九十二年的十一萬件，減少了約四分之三還多，在沖退稅金額方面，也從民國七十三年的新台幣二八六億，降低到九十二年的四十二點五億元，沖退稅案件辦理時間也從七十三年的兩個多月到現在大約十個工作天就可以辦結完成。沖退稅業務有很大的改善，一方面業者對退稅制度之依賴也減輕，另一方面，海關的人力與物力的負荷方面也減少很多壓力。 外銷品沖退稅制度之取消是我國政府既定的政策，何時取消、如何取消，有待財政部的長官作政策性的決定，但在還沒有完全取消沖退稅制度之前，海關會持續地簡化退稅業務，加強行政效率以為民服務。 我國已加入世界貿易組織（WTO），為了堅持貿易自由化、公平化原則，穩定貿易發展，進口原料關稅免稅或分段逐步調降稅率已為必然之趨勢，目前外銷品退稅案件辦理情形及其對外銷廠商之影響又如何？勢必有深入探討的必要。 目前辦理外銷品進口原料關稅及貨物退稅之貨品，據統計，主要為鋼鐵、交通器材、電視機、機械、及非鐵卑金屬製品等原料。其中退稅金額最高之鋼鐵產品，根據我國加入世貿組織（WTO）之入會談判，將執行零對零關稅方案，屆時大部份鋼鐵製品將不再有沖退稅優惠，於九十三年元月一日起，關稅稅率已降為零，沖退稅案件將相對逐漸減少。 為了配合關務現代化的趨勢，以緩和漸進的方式，機動調降關稅，逐步取消外銷品沖退稅乃財政部既定政策，惟為提昇我國外銷品競爭力，研究如何配合財政部慎重考量全面取消沖退稅之時機？以降低或減少國內經濟之衝擊。 業經財政部以公告取消退稅無法辦理退稅之貨品項數為5,144，占稅則總貨品項數之六成。但根據「外銷品沖退原料稅辦法」第十八條規定「外銷品沖退之原料稅，應於進口放行之翌日起一年六個月內辦理退稅，得於期限屆滿前一個月向財政部申請展延，其展延以一年為限。」，故沖退稅業務在實務上尚需有二年六個月的緩衝期限，俾免影響廠商權益。 由於國內經濟不景氣，企業經營日益艱困，此時若驟然全取消退稅，將影響我國外銷產品之競爭力，對我國貿易之拓展及國內經濟之發展均為不利之因素，且嚴重影響景氣，不利 陳總統「拼經濟」之政策，況且根據京都公約亦允許退稅制度存在。故財政部將彙整經濟部農委會、工業局等農工主管單位意見後，再慎重考慮全面取消退稅之時程，以降低對廠商之不利影響程度。 / Duty Drawback for Export Products carried out completely in 1955 facilitated the growth of export products, the development of economy, and the establishment of so-called Taiwan miracles. In the 1960’s during the termination of American financial aid , our political and financial issue was still in the state of insufficient foreign currencies; therefore ,the government tried to encourage the development of export-orientated industries using high customs duties and strict import control. Duty Drawback for Export Products, the main customs duty policy at that time, caused local export industries to reduce production costs for competing with the international market. During the peak time of Duty Drawback, 1980’s, application for Duty Drawback came a lot since export products increased considerably and customs duty rate were still in the climax. For example, application for Duty Drawback was about 600,000 cases in 1984. The amount of Duty Drawback reached up to NT$28.6 billion, almost occupying 1/3 of the total annual import duty, NTD$91.7 billion. It is obvious that manufacturers depended on Duty Drawback badly and that some abuses and troubles were caused. First, reviewers were insufficient and labor dispatch was difficult. A lot of labor was required to handle import and export affairs about those 600,000 cases of Duty Drawback. Second, abuses in fake export and true tax refunds were found. Some manufacturers passed local materials off as import materials or make an untrue report on material amount for tax refund. Third, manufacturers were not willing to upgrade their industries and resources were wasted. It was impossible at that time for the Ministry of Finance to cancel Duty Drawback for Export Products. If tax refunds were canceled, our competitiveness of the export products would be influenced substantially because of considerable imports, high customs duty rate of materials, and unfounded basic material industries. Another substitute solution is to cancel tax refunds step by step and simplify the administrations of tax refunds. These measures after carried out helped a lot to improve the tax refund business. Application was reduced to about ¾ cases from 600,000 in 1984 to 110,000 in 2003. The amount of Duty Drawback was reduced greatly form NT$28.6 billion in 1984 to NT$4.25 billion in 2003. The administrative time was shortened from two months in 1984 to ten working days now. The tax refund business was improved considerably. Manufacturers reduced their dependence on the tax refund system; on the other hand, Customs’ burdens on labor and material resources were decreased a lot. The cancellation of Duty Drawback for Export Products is our government’s fixed policy, but “when and how” will be decided strategically by senior officials of the Ministry of Finance. The Customs will continue simplifying the business of tax refund and enforcing administrative efficiency to serve people before Duty Drawback for Export Products is not completely canceled. We have already participated in the World Trade Organization (WTO). To insist in the freedom and fairness of trade and stabilize the trade development, the necessary trend is to exempt from import material customs or reduce the rate step by step. How are the regulating status of the Duty Drawback for Export Products and the influences upon export manufacturers? It should be discussed deeply. According to statistics, export products required for import material customs and tax refund are as follows: steel, traffic devices, TV, machines, nonferrous base metals, etc. According to our WTO negotiations, 0-to-0 customs duty solution is applied and most steelworks are not included in this preferential Duty Drawback. The customs duty rate has been reduced to zero and application for Duty Drawback will gradually decreased relatively since January 1st, 2004. To coordinate with the modernization of customs affairs and reduce customs duties randomly in an easeful and gradual manner, the Ministry of Finance’s fixed policy is to cancel Duty Drawback for Export Products step by step. Now we have to focus on the right time to completely cancel Duty Drawback in coordination with the Ministry of Finance in order to reduce or decrease the influence upon our local economy. There are 5,144 items that the Ministry of Finance announced to cancel Duty Drawback, occupying 60% of total product items of the tax regulations. According to Article 18 specified in the “Regulations Governing the Duty Drawback on Raw Materials for Export Products”, “An application for refund of duties and taxes on export products shall be submitted for export within one year and six months from the date following the day on which the said raw materials were released after import. Manufacturers may apply to the Ministry of Finance for extension within one month after the expiry of the time limit. Each extension shall not exceed the maximum period of one year.” The buffer time limit for two years and six months is practically required for the tax refund business to ensure the manufacturers’ rights and interests. Due to local economic depression and waning business management, the competitiveness of our export products will be influenced if the Duty Drawback is cancelled completely and suddenly. The expansion of our trade, development of local economy, and prosperity will be influenced seriously. President Chen’s policy on “Strive for Economy” may not be succeeded. The Kyoto Convention also allows the existence of the tax refund system. The Ministry of Finance will gather opinions from the Ministry of Economic Affairs, Council of Agriculture, Industrial Development Bureau, and other agricultural or industrial units and then consider the cancellation schedule of the overall tax refund affairs to reduce unfavorable influence upon manufacturers.