臺灣博碩士論文加值系統

晶圓廠代工產品訂單組合策略研究
研究生:劉興棟 指導教授:李榮貴博士
國立交通大學工業工程與管理學研究所
中文摘要
目前以接單方式為主晶圓代工廠之接單策略順序以成本會計之單位利潤計算觀點，以每一產品單位利潤(Profit per unit)高低，配合瓶頸資源機台之累積使用率(Accumulate Utilization)%，排定優先順序，決定產品訂單組合(Order mix)，然而根據研究以成本會計觀點，所得到產品訂單組合並非最大利潤，僅重視瓶頸區資源使用的飽合程度，卻忽略了瓶頸區資源對產出之影響，根據Goldratt 限制理論(Theory of Constraints，TOC) ，瓶頸資源決定最大利潤觀點，本文建立單位瓶頸資源獲利率(單位利潤/瓶頸資源標準工時)公式，決定晶圓代工廠訂單優序。並舉晶圓代工廠訂單實例驗證之。另外為因應晶圓代工廠生產環境,例如:產品訂單特性(同一世代製程、同一類型產品、光罩層數相同) ， 臨時性插單， 非瓶頸資源訂單，政策性插單等因素，藉由單位瓶頸資源標準工時利潤法及修訂單位瓶頸資源標準工時利潤法，來提供簡易判斷因子及改善方法，使晶圓代工廠做出快速精準接單決策。
關鍵詞:晶圓代工、瓶頸資源、產品訂單組合、接單決策

Fab Foundry Product Mix Strategy Research
Student: Hsing-Tung Liu Advisor: Dr. Rong-Kwei Li
Submitted to Insitute Of Industrial Engineering
College of Management
National Chiao Tung University
ABSTRACT
Cost accounting’s profit per unit opinion is used for wafer foundry’s order mix strategy. The priority of order mix is according to the equipment accumulating utilization % and profit per unit. The profit per unit cannot get the maximum profit by some research papers for only emphasizing the loading of constraint resource and neglecting the effect of constraint resources to throughput. The constraint resources make the maximum profit according to TOC. The article uses the profit per standard operation time on CCR to decide the priority of order mix and give some foundry’s example to verify. The opinion of profit per standard operation time on CCR is applied to order mix about the same process, the same product type, the same layers, emergent orders, nonconstraint orders and strategy’s orders by simplex formulation and then make a accurate decision quickly.
Keywords: Foundry、Bottleneck Resource、Product Mix、
Order Strategy
頁次
中文摘要….……………………………………………………………… Ⅰ
英文摘要.………………………………………………………………….Ⅱ
誌謝.……………………………………………………………………….Ⅲ
目錄…………………………………………………………………………Ⅳ
第一章緒論
1.1研究動機與文獻探討……………………………………………………1
1.2研究目的與範圍限制…………………………………….…………….5
第二章原理模式構建與驗證比較
2.1問題分析與單位瓶頸資源標準工時利潤法模式構
建………………………………………………………….……………6
2.2單位瓶頸資源標準工時利潤法與成本會計觀點
之單位利潤法驗證比較………………………………………9
第三章單位瓶頸資源標準工時利潤法應用
3.1接單產品組合策略研究…………………………………………11
3.1.1同世代製程技術,同類型產品之接單產品
策略……………………………………………………..12
3.1.2同世代製程技術,同類型產品,光罩層數
相同之接單產品策略…………………….…………….13
3.1.3不同世代製程技術,同類型產品,光罩層
數相同,接單產品策略………………………………….17
3.2產品插單策略研究……………………………………………..20
3.2.1插入較高利潤訂單整體利潤產出未必一定提
高…………………………………………………………20
3.2.2插入非CCR訂單以提升整體利潤產出…………….….22
3.2.3 政策性插單常造成生產線混亂與產出利潤不穩
定…………………………………………………….…24
第四章結論與未來研究方向
4.1 結論………………………………………………………….….27
4.2 未來研究方向…………………………………………………..27
參考文獻…………………………………………………………………….29

參考文獻
〔1〕 Thomas Corbett ,”Cost Accounting’s Paradigm, ”
Throughput Accounting, pp.15-16,1997
〔2〕 Goldratt,Eliyahu ,”What is this thing called the theory
of constraints and how should it be implemented?” ,The
Theory Of Constraints Journal, pp4,1990
〔3〕 Thomas Corbett,” Priorities In TOC ,”Throughput
Accounting,1997
〔4〕 Berliner And Brimson ,Cost Management For Management For
Today’s Advanced Manufacturing ,1988
〔5〕Johnson,H.Thomas And Kaplan,Roberts,” Relevence Lost .The
Rise And Fall Of Management Accounting”, Harvard Business
School Press, 1991
〔6〕Goldratt Eli, The Theory Of Constraints Journal ,1988
〔7〕Thomas Corbett ,”More Than One CCR”, Throughput
Accounting(TOC’S Management Accounting System), 1997
〔8〕Chase Aquilano,” Synchronous Manufacturing Avoid Changing
Non- Bottleneck into Bottleneck”, Production And
Operations Management, 1995
〔9〕Chase Aqualino, Saving Time On Bottleneck And Non-
bottleneck Resource Synchronous Manufacturing Production
And Operation Management, 1995
〔10〕Thomas Corbett ,”Minimum Batch Size” Throughput
Accounting(TOC’S Management Accounting System), 1997