如何提升企業核心競爭力
本文的圖文版在這裡：http://vincentchen123.blogspot.tw/2014/06/blog-post_2726.html 本文發表於北美智權報 第98期：《如何提升企業核心競爭力》 陳宜誠律師／北美智權 教育訓練處 處長／首席研究員 利潤低薄的代工業 國內三大代工廠鴻海、廣達與和碩，今年上半年、去年、前年與大前年的稅前純益率[1]如下所示： 稅前純益率 2013上半年 2012 2011 2010 鴻海 2.82% 3.34% 3.31% 3.65% 廣達 2.99% 2.84% 2.59% 2.19% 和碩 1.89% 1.02% 0.02% 2.46% 資料來源：鉅亨網 唉，這麼低的純利率（獲利能力），只有0.02%-3.65%，可見他們都在辛苦的進行微利經營。這樣只有1%~3%的整體營益率[2]，我國的代工業等於是在刀口上舔血。不要忘了，通貨膨脹率平均是2%左右，而台幣匯率的變動，過去幾年都遠超過3%。只要財務部門避險時猜錯匯率變動走向，或者被競爭對手搶單或被買家抽單，這些台灣業者一不小心，就白做工了，甚至還會虧本。
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