臺灣博碩士論文加值系統

為求因應市場潮流，對不同的產品有著不同製程的需求、不同資源的運用、不同的良率及利潤，即使是印刷電路板業者亦得面對此相同問題。故如何運用資源，使從成本與利潤上取得一最佳平衡點，實為一重要課題。因此，本研究以限制理論的限制產能為制約因素，應用數學線性規劃分析，配合良率和閒置成本，以求出最佳產品接單之生產組合；即為印刷電路板公司解決如何在準時交貨的情況下，決定利潤最大化下的最佳產品接單生產組合。本研究針對個案公司之產品製程進行實證分析；即透過一、以現行的製程產能中求取最大利潤的接單生產組合、二、藉由良率提升重新組合新的接單生產組合、以及三、以瓶頸產能的擴充使接單生產組合的重組，共三種模式做分析探討，並獲得以下結論：1. 在考量閒置成本時確實是會影響接單生產組合，雖然完工利益不是最大，但實際利潤確是最高。2. 良率提升會創造更高的利潤。3. 擴充正確的瓶頸產能擴充才會將實際利潤最大化。

In accordance to the market trend, different product has the different demand of manufacturing process, the different resources utilization, the different yield and the profit; even if the printed circuit board industry manufacturers also face the same problems of resources utilization to obtain a best balanced point between cost and profit. This research is to take the limit to production capacity of Theory of Constrains (TOC) as the restriction factor, apply mathematics linear programming, with the coordinate of yield and idle costs to decide the best bill-to-order (BTO) production combination. It attempts to help the printed circuit board company achieve the profit maximization under the in-time delivery situation with the best bill-to-order (BTO) production combination. The research uses the data of the production of the case company to perform the empirical study. To attain the maximum profit, there are three different models explored: with current manufacturing production capacity to decide the best bill-to-order (BTO) production combination, with the yield improvement to decide the best bill-to-order (BTO) production combination, with the expansion of the bottleneck of production to decide the best bill-to-order (BTO) production combination. From the analysis results, the conclusions are as follows: 1. under the consideration of idle costs may truly affect bill-to-order (BTO) production combination, although throughput contribution is not the maximum, the actual profit is really highest; 2. the yield improvement may create a higher profit; 3. properly expanding the bottlenecks of production capacity may achieve the actual profit maximization.

謝 詞…………………………………………………………………………………... I

中文摘要……………………………………………………………………………….. II

英文摘要……………………………………………………………………………….. III

目 錄……………………………………………………………………………………. IV

表 次……………………………………………………………………………………. VI

圖 次……………………………………………………………………………………. VII

第一章 緒 論…………………………………………………………………………. 1

第一節、研究背景與動機..…………………………………………………. 2

第二節、研究目的…………………………………………………………….. 3

第三節、研究範圍與限制…………………………………………………… 4

第四節、研究流程…………………………………………………………….. 5

第二章 文獻探討…………………………………………………………………….. 6

第一節、新產品………………………………………………………………... 6

第二節、品質的定義………………………………………………………….. 8

第三節、品質成本…………………………………………………………….. 10

第四節、限制理論…………………………………………………………….. 12

第五節、線性規劃…………………………………………………………….. 22

第六節、國內外相關研究…………………………………………………… 27

第三章、研究方法…………………………………………………………………… 30

第一節、研究架構…………………………………………………………….. 30

第二節、研究模式…………………………………………………………….. 32

第四章、個案實例驗証…………………………………………………………….. 44

第一節、基本資料…………………………………………………………….. 44

第二節、限制理論下產品接單生產組合規劃…………………………... 54

第五章 結論與建議………………………………………………………………….. 67

第一節、結論…………………………………………………………………… 67

第二節、建議…………………………………………………………………… 69

參考文獻………………………………………………………………………………... 71

附錄……………………………………………………………………………………… 77

附錄一、現況未考慮及考慮閒置成本程式及結果…………………….. 77

附錄二、良率提升狀況下程式及結果……………………………………. 90

附錄三、瓶頸製程擴充後程式及結果……………………………………. 97


表 次

表2-1 線性規劃模式中有關活動之資源配置所需之資料…………………. 24

表2-2 國內外限制理論(TOC)的相關研究……………………………………... 28

表2-3 相關研究與本研究之差異分析…………………………………………... 29

表4-1 電路板基本製程……………………………………………………………... 45

表4-2 產品流程負荷表……………………………………………………………... 46

表4-3 製程站最大負荷量………………………………………………………….. 48

表4-4 成本、售價、利潤分析表……………………………………………….... 49

表4-5 各製程產品成本分析表……………………………………………………. 51

表4-6 最大完工利益與最大利潤比較表……………………………………….. 56

表4-7 最大完工利益與利潤耗用負荷量……………………………………….. 57

表4-8 良率提升下最大利潤表……………………………………………………. 59

表4-9 瓶頸產能突破下最大利潤表……………………………………………… 61

表4-10 產能擴充後耗用負荷量……………………………………………………. 62

表4-11 基本與實際接單比較分析表……………………………………………… 63


圖 次

圖1-1 本研究流程…………………………………………………………………….. 5

圖2-1 品質與生產力之關聯性…………………………………………………….. 14

圖2-2 品質與成本的關係—傳統的看法與新進的看法……………………… 16

圖2-3 品質與獲利之關係…………………………………………………………… 17

圖3-1 研究架構……………………………………………………………………….. 31

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