烏俄戰爭對台灣食品產業的影響 ：以大成、卜蜂及福壽為例

Abstract

中文摘要 本研究主要探討如何改善烏俄戰爭對於我國農業經濟帶來的影響。由於農業屬於食品產業之範疇，連帶影響整個食品業供應鏈之發展，因此，本研究更深入的探討此戰爭對於我國食品產業之影響。研究對象以大成、卜蜂及福壽三間國內原料或產品與烏克蘭外銷貨物有關的上市櫃食品公司，作為本案之個案研究公司。以經濟面的成本效益分析，探討戰爭後臺灣農業經濟的發展，加上雞蛋、雞肉之市場分析，以及SWOT分析的深入探討並提出改善策略。接著，藉由公開觀測資訊站及TEJ台灣經濟新報的資料來源，以財務會計面的財務數據分析及財務比率分析衡量此三間公司之整體狀況，由於國內各家上市櫃公司之年度財務報表尚未編製，僅公布其第二季財務報表，因此本案以三家個案公司之第二季季報來做比較，並為了符合財務報表強化品質特性之可比性，在與以往年度做比較時，亦將以各年度之第二季季報來進行比較，最後，再以消費者面衡量，藉由經濟指標的消費者物價指數，且資料區間以2019年至2022年2月為基礎，分析此戰爭如何影響我國消費者市場。

Abstract This study focuses on how to improve the impact of the war between Russia and Ukraine on the agricultural economy of our country. Since agriculture is part of the food industry, it affects the development of the supply chain of the entire food industry; therefore, this study investigates the impact of the war on the food industry in Taiwan in more depth. Three listed food companies, GREAT WALL, CHAROEN POKPHAND and FWUSOW, whose domestic raw materials or products are related to the export of goods from Ukraine, are used as the case study companies. The economic cost-benefit analysis was used to explore the development of Taiwan's agricultural economy after the war, and the market analysis of eggs and chicken meat, as well as the in-depth study of SWOT analysis and proposed improvement strategies. Then, the financial data analysis and financial ratio analysis of the three companies were measured by the sources of "MOPS" and "TEJ Pro". Since the annual financial statements of each domestic listed company have not yet been prepared and only the second quarter financial statements have been published, the second quarterly reports of the three case companies are used for comparison, and the second quarterly reports of each year will be used for comparison with previous years in order to meet the comparability of the enhanced quality of financial statements. Finally, we will analyze how this war will affect the consumer market in Taiwan by using the Consumer Price Index, an economic indicator, and the data range from 2019 to February 2022.