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國際經營管理碩士學程 International Business National Sun Yat-sen University

【Field Trip】Accounting (II) Field Trip to Kymco.Co.Ltd, Kaohsiung, on May 12, 2026

Written by Marcello Keith Wijaya

In mid-May, students from National Sun Yat-sen University participated in an industrial field trip to KYMCO to gain firsthand exposure to modern motorcycle manufacturing, supply chain management, and international production strategies. Upon arrival, the group attended an introductory company overview film followed by a Q&A session with company representatives, which set the stage for an engaging and informative visit.

During the discussion, the spokesperson introduced KYMCO's collaboration with Harley- Davidson through the LiveWire electric motorcycle project, as well as its technological partnership with BMW. Students learned about the company's production scaling strategies for both electric and internal combustion motorcycles, including how assembly operations are divided across Taiwan, China, and Vietnam. Certain specialized components are produced domestically before being exported to overseas assembly plants in order to reduce manufacturing costs and improve efficiency.

The Q&A session also covered the impact of tariffs, taxes, and international shipping strategies on production scaling. Representatives explained that KYMCO uses a Free on Board (FOB) strategy with international partners to manage shipping responsibilities and logistics more effectively. Students inquired about how the company handles large orders and sudden disruptions in demand, particularly in the context of recent tariff changes. The spokesperson noted that KYMCO has established plans and flexible systems already in place to accommodate large-scale orders, and that the company's experience managing surges in demand prior to tariff implementation had strengthened its capacity to respond quickly and effectively to similar pressures going forward.

Another topic focused on equipment investment and future production planning. A student asked how KYMCO allocates funds for equipment and production parts as demand changes. The spokesperson explained that the company uses both long-term and short-term planning systems. Demand forecasts determine production targets, while imported parts are planned up to six months in advance. However, most components are sourced locally, with imported parts accounting for only around 10% of production needs. KYMCO also applies a just-in-time inventory model to reduce surplus and minimize storage costs.

Following the discussion, students toured the factory and observed the production lines for KYMCO's two most popular motorcycle series. The visit highlighted the company's high level of automation, with approximately 75–80% of the assembly line operated through automated systems. For students across accounting, financial management, and portfolio management, the visit offered a rare opportunity to see classroom concepts applied in a real industrial setting, from how capital expenditure decisions and just-in-time inventory models shape cost structures, to how currency exposure, tariff risk, and global supply chain design factor into a firm's financial planning and investment profile. Seeing these dynamics firsthand brought tangible context to the financial and strategic frameworks studied across all three courses.

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