近年來國際原油的飆漲，中油購油成本持續增加，造成2006年中油虧損達新台幣139億元，中油期望汽柴油產品訂價適時地反應購油成本，避免虧損持續惡化，因此從2006年10月開始實施國內汽柴油價格浮動機制。然而，國際原油價格持續上升，浮動油價機制下國內汽柴油價格隨之持續升高，2006年10月11日到2007年9月10日，92無鉛汽油每公升從NT$26.3元漲到NT$29.1元，漲幅為11.4%，在如此大的漲幅下，引起社會大眾對計算浮動油價的公式提出質疑。本研究透過中油財務報表，試圖概略估計出其成本，再利用損益兩平定價法、目標利潤定價法及成本加成定價法，找出中油最適定價的策略，並與目前實際價格相比較，以了解浮動油價機制所訂定價格之合理性。研究結果得知，三種定價模型所訂定出油品的價格和目前的訂價仍有相當程度差距，中油的成本遠低於汽柴油訂價，因此國內汽柴油價格在研究期間內應還有降幅空間。
The substantial increasing in international crude oil prices over the past several years has put great pressure on purchasing cost of crude oil of Chinese Petroleum Corp. (CPC). It caused the loss of NT$139 billion dollars on CPC's income statement in 2006. In order to avoid deteriorating the loss, CPC started to implement the flexible floating mechanism of gasoline and diesel oil to reflect the rising cost of crude oil. However, the international crude oil price rose continuously. The price of 92 unleaded gasoline that adjusted by floating mechanism rose from NT$26.3 per liter to NT$29.1 per liter from October 11, 2006 to September 10, 2007. Because of huge increasing percentage, the rationality of floating mechanism was been challenged. According to CPC's financial statement, the operating costs of CPC had been measured. Then, the CPC’s most suitable pricing strategies had been discussed based on break even pricing strategy, target profit pricing strategy, and cost-plus pricing strategy. It is found that the prices of gasoline and diesel oil that set under three strategies were far below market price. In other word, CPC's cost is much lower than its market price. Therefore, prices of CPC's gasoline and diesel oil could be further declined.
