網路經濟體系下，產業競爭方式與政府介入管制保護政策面臨新的挑戰。在分析類似軟體市場這樣一個數位時代新產品的智慧財產非授權複製議題時，必須特別注意其獨特的需求網路外部性內涵。本文藉由現實生活中微軟公司一家獨占軟體市場的實務現象，配合經濟理論模型的推導衍生，發現在網路外部性存在下，著作權保護對均衡廠商利潤有正向貢獻，但由於消費者需求及願付價格是有一極限的，連帶使得此利潤上升力量受到限制，所以對廠商而言最有利的著作權保護水準並不是極大化著作權保護，而是選擇一適度的著作權保護，此外網路外部性對廠商追求利潤極大化亦有正面貢獻。因此，容忍有限的盜版行為可視為一種進行價格歧視的有效方式，是獨占廠商為爭取獲利進一步提升所可採行的策略。在面對盜版行為侵蝕廠商獲利水準的現實環境下，廠商為追求其利潤極大化之目標，將必須在對抗盜版的重要手段—提高著作權保護水準、降低市場價格與增強網路外部性三者間選擇一個平衡點。

一般產品常以表價高低或價格折扣策略作為對外促銷手法，房地產市場議價策略普遍存在，但議價空間為內在未知。過去研究以中古屋賣方訂價為主，且將議價空間視為因變數，對建商訂價與議價空間之相互關連性與策略應用的討論較為不足。本文運用3SLS聯立模型發現表價與議價空間影響因果為正向，每坪表價、議價空間率調升1％，議價空間率、表價每坪會調升0.27％及5.5萬元。 關於建商表價與議價策略的討論，國內尚缺乏專文，本文將表價與議價策略決策分為兩階段論述，並以二項式logistic模型討論建商表價與議價策略。建商較少採用價格區隔策略，與近代行銷理念趨向消費者區隔取向不同，在房地產實行市場區隔訂價策略是否能降低風險或提升報酬，則有待進一步研究。主流產品，競爭對象多，會以高表價作出區隔，高議價空間來減低交易失敗率；流動性高市場傾向榨取訂價以獲得更多利潤，非因預計需求的情況決策，較受總體因素影響。 / Firms often use asking prices and discount rates as their strategies of promoting products. So do real estate developers. Previous literatures mainly focus on the relationship of asking prices and discount rates of existing houses sold by homeowners or brokers, but ignore the interrelationship and strategy of them of new houses sold by developers. First, using 3SLS model, this paper finds that there is a positive effects between asking price and discount rate. For instance, the increase of 10,000 NTD per ping of asking prices raises 0.27% of discount rate, in the other side, the increase of 1% of discount rate brings up 55,000 NTD per ping. Next, we use binomial logistic model to analyze developers’ asking prices and discount rates strategies by regarding them as two-steps decision makings. The finding is developers still prefer going rate pricing as their marketing approach. The effectiveness of segmented pricing to reduce risk or raise return needs to be tested in the future. Third, due to high competitiveness of main stream products, developers intend to take high asking prices and discount rates to increase the probability of transaction. Last but not least, developers affected by macro-factors in a high liquidity period like to take skimming pricing strategy to grab more profits.

由於運用特徵價格模型探討影響不動產價格之變數，國內外相關之文獻數量甚為豐富，但對於影響議價空間比率之變數，較少有研究者探討，由於議價空間比率影響賣方及買方之訂價或出價策略與對成交價格之預期，另對於估價人員採用市場比較法時，僅得待售案例時之情況調整亦有所幫助，故本研究試圖從蒐集相關不動產成交案例，探討有關影響其議價空間比率之變數。 因本研究之資料範圍鎖定成屋且透過仲介成交之案件，故透過與仲介經紀從業人員之訪談並與文獻回顧相關理論作相互印證，廣納可能之變數，並搜集台北市、縣成屋實際委託價格及交易資訊。將訪談蒐集所得之交易價格資料及變數，運用Excel 及SPSS統計軟體，透過敘述統計、相關係數分析、折線圖分析、特徵估價法之多元廻歸模型等方法，分析影響議價空間比率之因素，及其影響之程度。 實證結果發現：影響議價空間比率之顯著變數如下： （一）區位變數有：樹林、林口、新莊為正相關，議價空間比率顯著較高，大安區為負相關，議價空間比率相對較低。 （二）成交時間變數有：97年第四季因金融風暴，該季議價空間比率顯著較高。 （三）物件個別屬性變數有：是否1樓、屋齡、平均委託單價與議價空間比率為正相關，透天產品與議價空間比率為負相關，透天產品議價空間比率顯著較低。 （四）總體因素變數有：北市北縣拍賣移轉件數與議價空間比率為正相關，北縣市買賣移轉件數與議價空間比率為負相關。 本研究建議買賣交易人或投資者應針對交易標的所在區位、交易時間點、標的物個別條件以及總體指標需深入了解，賣方在訂價或買方在出價斡旋時，將更能提高交易成功之機率。物件位於相對偏遠地區，由於條件相對較差，賣方在開價上需預留較大議價空間，並有讓價準備，而買方可多收集相關成交資訊，以減少因資訊不充足而支付較高之價格貼水。 另外，當市場上發生重大事件導致房屋市場變動時，此時仲介角色更具挑戰性， 應提供賣方相關分析資訊，協助使其提早瞭解市場變動情況，避免損失加劇。對於一樓產品，買賣雙方價格認知差異較大，應提供相近條件之成交行情，若是店面或商用產品，可再提供租金收益資訊，易使雙方對於價格較有共識，並促進交易價格之合理性。 而不動產估價師執行台北縣、市之估價案件時，若採用市場比較法，收集之比較案例為待售尚未成交之物件，可參考各區位議價空間比率之平均數，再評估上述顯著變數之正負相關性，酌予上下調整，以增進待售價格情況調整之精確度。 / Although there are abundant sources of references regarding the use of Hedonic pricing models to study the relationship between real estate pricing variables and real estate price volatility, relatively few were dedicated to the research of price concession variables. Price concession variables determine sellers' asking prices and buyers' bid prices, or the expected deal price of a bid/ask strategy and even provide useful indications to real estate evaluators taking the market comparison approach when there are no actual deals to compare. Therefore, in this research we aimed to collect samples of actual real estate deals made to determine the variables that affect degrees of price concession by analyzing the degrees of price concession in proportion to bid/ask prices. In this research, we confined our area of study to completed constructions transacted through real estate agencies. Through interviews with real estate agents and reviews of past theoretical references, we attempted to gather all possible variables from the time buyers and sellers approach real estate agencies to the time a deal is made; we also gathered data of bid prices, asking prices and deal prices of completed constructions situated in the various administration districts within Taipei City and Taipei County. Interview results, pricing data and the possible variables we had identified were analyzed using Excel and SPSS; our statistical analysis included descriptive statistics, correlation analysis, line charts and multiple regression of the Hedonic pricing model. The purpose of our analyses was to determine factors that influence the degree of price concession as well as the extent of such influence. Our research results found the following variables that significantly influence the degree of price concession: (1) Location variable: Shulin, Linko and Hsinchuang districts are positively correlated, suggesting a higher degree of price concession; Daan district is negatively correlated, suggesting a lower degree of price concession. (2) Timing variable: The degree of price concession during the fourth quarter of 2008 was significantly higher because of the global financial crisis. (3) Object-specific variables: Whether the property is situated on the first floor and aging variables are positively correlated to the degree of price concession; whether the property is an independent house is negatively correlated to the degree of price concession, suggesting a lower degree of price concession for independent house properties. (4) Macro factors: The number of court auctions in Taipei City and County is positively correlated to the degree of price concession; the number of property sales in Taipei City and County are negatively correlated to the degree of price concession. Through this research, we advise that property buyers, sellers and investors should gain further insights into the location, timing, characteristics and the overall environment relating to the properties they wish to close deals for. These insights will help buyers and sellers set bid/ask prices that are more likely to close deals, thereby reducing the cost of prolonged negotiations. Properties located in remote areas are have a disadvantage; sellers should reserve more room for negotiation and be prepared to make price concessions, while buyers should gather more information related to the deal of similar properties to avoid paying higher premiums due to lack of information. Furthermore, the role of real estate agencies becomes more challenging in the occurrence of major events which cause volatility within the real estate market. Real estate agents should provide sellers the relevant data analysis to facilitate early anticipation of market changes, thereby preventing further losses. For properties located on the first floor, since there are relatively wider discrepancies between sellers' and buyers' expectations, real estate agents should provide more information related to the deals of similar properties to reconcile their differences. If the properties are for retail or commercial purposes, real estate agents may also provide information on rental or revenue to reconcile the understanding between buyers and sellers and give more rationality to deal prices. For real estate evaluators attempting to evaluate properties situated in Taipei City and County using the market comparison approach but lacking deal references, they may consider taking the average degree of price concession across all administrative districts and adjust upwards or downwards based on correlations to the above significant variables and produce a more accurate indicator for the properties pending sale.

台灣的高科技研發設計產業長期以來一直享有較高的競爭優勢以及令人稱羨的利潤，但近幾年來，在面對全球性競爭與快速變遷的環境下，原先具有的高品質及低開發成本的優勢有逐漸喪失的情形。而企業為了維持原有的競爭優勢，除了加緊腳步在研發技術的創新、提供服務的效率以及營運成本的控制上找出最好的方法及策略外，而如何計算產品成本，如何有效訂價，更為企業迎戰此一競局的重要考量。 由於傳統的成本制度無法滿足快速變遷的製造環境，高科技研發設計產業亟需新的方法以適時的提供相關成本資訊，做為決策之用。而作業基礎成本制度(Activity-Based Costing System, ABC)經過學術界的大力推廣及實務上不斷的經驗累積，大多認為此一制度不僅可以減少成本扭曲，更重要的是可以協助管理者進行較佳的成本控制，增加企業營運的效率，以及進一步可以輔助產品的訂價及競爭策略。 因此，本研究係以國內某高科技軟/硬體研發設計公司為研究對象，透過個案研究及作業基礎成本法之探討，分析高科技研發設計公司成本組成及影響成本活動的因素，並建立其關聯，藉此提出一套可供研發設計公司參考之成本分析架構與模式，並進而協助相關企業在產品研發及訂價方面做出最好之決策。 / The R&D design industry of Taiwan have enjoyed high competition advantages & high profit margin for a long time. But in recent year, under global competition & environment of rapid change, those advantages have lost gradually. In order to maintain the original competition advantages, enterprises need to step up the step to find out the best method and tactics in R&D innovation, service providing of high efficiency and control of operating cost. Besides, It is also the important consideration for those companies to think about how to calculate the product cost and set up the pricing strategy. Because the traditional cost system cannot satisfy the diversified manufacturing environment, R&D design industry tremendously need a new cost method which provides decision-makers with up-to-date, complete, and reliable cost information. Activity-Based Costing System (ABC) has been approved by academic study & implemented by a lot of company. Mostly think that this system cannot merely reduce the cost to distort, the more important thing is that can help top managers to control better cost, increase the operating efficiency, and program the better pricing strategy. This paper studies how a software/hardware design company by adopting the activity-based costing (ABC) system traces and analyze all of the cost elements associated with research & development activities. The main purpose of this study is trying to use ABC costing system to build a cost model for future application in the R&D design industry and hope this study can help relevant enterprises to make the best decision in the product development and establish the competitive pricing strategy.

The purpose of the thesis is to discovery the insight behind pricing strategy of the gyms. The research and survey are focusing on the urban area which narrow the range within Taipei and New Taipei citizens. There is a mystery that most gyms in Taipei won’t let the potential customer know the price directly. They prefer the customers come to the venue and close the deal at the same time. How do the customers feel about pricing strategy and various package of the gym? Do the gyms provide the satisfied deal to the customer? Through analyzing the pricing strategy, there might be some consumer insights or opportunities for the industry.