| Summary: | 碩士 === 國立中央大學 === 資訊管理學系碩士在職專班 === 97 === According to the DisplaySearch report, the yearly delivery quantity of the LCD TV is over 100 millions. But the ASP (Average Selling Price) is falling rapidly due to the subprime mortgage crisis and reducing panel prices. The cost competition is the most critical substance for all the members of the supply chain to survive. In the mean time, all countries of the world have changed the duty policy of the LCD TV products to protect their local industry. It makes all vendor have to review their business strategies in case they will lose their competitive advantage due to the change of the duty policy.
The most used method to avoid the duty is adopting the SKD (Semi Knock Down) export model. By using the SKD, the vendor can do the first part manufacturing in the export country then sending the SKD kits to the import country for assembly and packaging. For the customer, the SKD model can save the duty and enhance the competitiveness. To the OEM/ODM manufacturer, having the ability of the SKD model can not only saving the duty for their customer, but also increase the customer’s cooperation intention. This research built up the cost accounting models of the complete set and SKD export methods by analyzing the value chain activities of the LCD TV export models of the case company. Finally, we know the cost benefit of the SKD by using one real cost data of the case company’s product. Based on case company’s experience, we also providing the matters needed attention.
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