臺灣博碩士論文加值系統

在全球化的營運環境中，為了降低大量客製化帶來的成本，又要快速回應顧客需求，重新設計產品及流程以延遲產品差異，便成了企業近來用以因應那些挑戰的方法，因而產生了延遲（postponement）的概念。
延遲主要的概念是透過產品或製程的重新設計，儘可能將產品差異點延後，直到收到顧客訂單，再完成最後的作業，以因應大量客製化的市場需求。由於延遲策略的實施，會重新設計產品或流程並產生額外的成本，這些成本之間的權衡（trade-off）使得企業不一定會採行延遲策略。此外，當外在環境發生變化時，成本的結構也會改變，使得決策必須重新考量。
本研究建立了一個能反映各種情境（scenario）的總相關成本模型，並探討：(1).不同情境下，應共同化到什麼階段才是最適的？(2).當外在環境變化快速或無法預測時，廠商在無法立即調整生產模式的情況下，該如何設計流程才能產生最低的成本結構？(3).若廠商能不受限制的調整生產模式，則該如何調整才能使總成本最小？由於延遲策略的種類繁多，本研究將聚焦於其中的標準化設計、模組化設計，並比較兩者在成本結構上的異同，提供廠商更明確的使用原則與方向。
從本研究建立的決策模型中發現，決定製程應共同化到什麼階段，主要的關鍵變數在於共同化所需的投資成本與共同化所帶來的額外成本（處理成本、存貨成本），這些因子之間的權衡會決定最適的延遲策略。總的來說，當景氣不佳時，適合採用沒有延遲的製造流程；當景氣較佳時，適合應用延遲原則的製程設計。

Expanding product variety and high customer service provision are both major challenges for manufacturers to compete in the global operating environment. In addition to reduce cost and response customers’ needs quickly, redesigning products and processes so as to delay the point of product differentiation is becoming an emerging means to meet these challenges. Consequently, this is the concept of postponement.
The principle of postponement calls for redesigning products and processes so that the stages of the production process in which a common process is used are prolonged. Once orders are received, manufacturers finish the final operation to address the demands of mass customization. However, the product / process redesign will produce additional costs and the trade-off between costs will make enterprises hesitate to change the points of differentiation. Moreover, when the outside conditions change, the framework of total costs also changes and the operating decisions must be reconsidered again.
In this paper, we develop a simple model that captures the costs and benefits associated with the redesign strategy in various scenarios. We apply this model to discuss the following three key questions: (1). In each scenario, where is the point of differentiation in the production process？ (2). How should a firm design its processes to lower the total cost when changing is impossible or too costly in the fast changing environment？ (3). If an agile firm can change its mode of production to respond to the ever changing environment, how should it adjust the pattern of postponement to lower the total cost？
Since there are wide varieties of postponement, we focus our model to analyze two different product / process redesign approaches, namely, standardization and modular design, that are motivated by many real examples. We also compare these two approaches in all respects to provide more explicit principles and directions for enterprises.
Finally, we draw the following conclusions. First, in determining the stage at which the point of differentiation should occur, the key variables are the investment cost per operation and the additional cost, including the processing cost and inventory holding cost, that are resulted from postponement. The trade-off between those variables will determine the optimal postponement strategy. In the case when outside condition is unfavorable for firms, it may not be advisable to apply the principle of postponement. On the hand, when the condition is beneficial, postponement is a better choice.

1. 緒論1
1.1. 前言1
1.2. 研究背景4
1.3. 研究動機5
1.4. 研究目的7
2. 文獻探討9
2.1. 物流策略的相關文獻9
2.1.1. 物流策略的概念9
2.1.2. 物流策略的種類11
2.1.3. 物流策略的內涵12
2.1.4. 制定物流策略的方法13
2.1.5. 物流策略的特定議題13
2.2 延遲策略的相關研究14
2.2.1. 延遲的定義14
2.2.2. 延遲的演進14
2.2.3. 延遲的種類15
2.2.4. 小結22
3. 變動環境下的延遲模型27
3.1. 問題的分析與定義27
3.2. 範圍與基本假設31
3.2.1. 研究範圍限制31
3.2.2. 模型的基本假設32
3.3. 動態環境下的延遲決策模型33
4. 不同情境下的最佳延遲點35
4.1. 標準化的延遲策略35
4.1.1. 模型分析35
4.1.2. 數值分析41
4.1.3. 小結44
4.2. 模組化的延遲策略45
4.2.1. 模型分析45
4.2.2. 數值分析51
4.2.3. 小結56
4.3. 兩種延遲策略的成本結構比較58
4.3.1. 投資成本的比較58
4.3.2. 處理成本的比較59
4.3.3. 存貨持有成本的比較59
5. 結論與建議61
5.1. 結論61
5.2. 貢獻64
5.3. 建議與未來研究方向65
參考文獻69
附表一　1968-2002的景氣對策信號綜合判斷分數75
附表二　模組化策略之總相關成本的變化76

中文文獻
1. 李怡諄（2001），影響延遲（Postponement）策略關聯因素之分析-台灣製造業的實證，成功大學工業管理學系碩士論文。
2. 李嘉峰（2001），資訊業因應客製化與需求不確定性之延遲策略分析模式建構-以筆記型電腦產業為例，高雄第一科技大學運輸與倉儲營運系碩士論文。
3. 周政雄 (1995)，從通路分析物流公司的策略定位，政治大學企業研究所碩士論文。
4. 林益洲（2001），物流作業流程之模組化應用與研究，大葉大學資訊管理研究所碩士論文。
5. 邱謙成 (2001)，供應鏈延遲策略之總相關成本分析，成功大學工業管理研究所碩士論文。
6. 姜智豐（1999），製造業運籌管理策略發展之作法與個案研究，清華大學工業工程與工業管理學系碩士論文。
7. 洪千琪（2000），運用延遲理論架構全球運籌網路之探討：以個人電腦產業為例，長庚大學管理學研究所碩士論文。
8. 袁鴻麟（1998），延遲(Postponement)策略在全球運籌管理架構下的理論與應用－以台灣電子業為例，政治大學國際貿易學系碩士論文。
9. 張志華（2000），建構台灣高科技產業因應全球運籌模式之物流策略法則，高雄第一科技大學運輸與倉儲營運系碩士論文。
10. 張淑君（2000），需求不確定性與到料不確定性對延遲效益之影響，交通大學工業工程與管理系碩士論文。
11. 許哲源（2001），影響台商物流策略因素之研究－以大上海地區電子業為例，淡江大學大陸研究所碩士論文。
12. 陳永義（2000），都市中心物流管理系統策略發展架構之研究-以台北信義計畫區為例，東吳大學企業管理學系碩士論文。
13. 陳志中（1998），大陸地區台商內銷鞋品物流管理策略之探討，成功大學交通管理科學學系碩士論文。
14. 黃玄旻（1998），台灣物流業環境與廠商條件影響經營策略之研究，交通大學管理科學研究所碩士論文。
15. 楊弘成（2001），延遲理論應用於成衣染整之成本評估，逢甲大學工業工程學系碩士論文。
16. 劉明叡（2000），延遲理論之應用: 以加油站之汽油摻配為例，長庚大學管理學研究所碩士論文。
17. 劉皇林（1998），供應鍊延遲理論對存貨影響之探討，交通大學工業工程與管理系碩士論文。
18. 蔣志偉（2000），延緩策略在大量客製理論的應用探討，台灣科技大學工業管理系碩士論文。
19. 謝欣穎（1999），從專業物流公司經營現況分析國內物流產業之發展趨勢，交通大學運輸工程與管理系碩士論文。
20. 蘇雄義（2000），物流與運籌管理－概念、機能與整合，華泰書局，台灣台北。
英文文獻
1. Alderson, Wroe (1950). “Marketing Efficiency and the Principle of postponement”, Cost and Profit Outlook, September, pp.3.
2. Bowman, Robert J. (1996). “Clean slate”, Distribution, May, pp.50-52.
3. Bowman, Robert J. and David J. Closs (1996). Logistical Management: the Integrated Supply Chain Process, Macmillan, New York, NY.
4. Bowersox, Donald J. and Patricia J. Daugherty (1987). “Emerging Patterns of Logistical Organization”, Journal of Business Logistics 8 (1), pp.46-60
5. Bucklin, L.P. (1965). “Postponement, Speculation and the Structure of Distribution Channels”, Journal of Marketing Research 2, Feb.
6. Cheng, Zhang and Tan Gek Woo (2001). “Classification of Postponement Strategies and Performance Metrics Framework”, the Coming Pacific-Asia Conference on Information System.
7. Chow, Garland, Trevor D. Heaver and Lennart E. Henriksso (1994). “Logistics Performance: Definitions and Measurement”, International Journal of Physical Distribution and Logistics Management 24 (1), pp.17-28.
8. Claycomb, Cindy, Cornilia Dröge and Richard Germain (1999). “The Effect of Just-in-Time with Customers on Organizational Design and Performance”, International Journal of Logistics Management 10 (1), pp.37-58.
9. Clinton, Steven R. and David J. Closs (1997). “Logistics Strategy: Does It Exist?” Journal of Business Logistics 18 (1), pp19-44.
10. Cooper, James C. (1993). “Logistics Strategies for Global Business”, International Journal of Physical Distribution and Logistics Management 23 (4), pp.12-23.
11. Ernst, Ricardo and Bardia Kamarad (2000). “Evaluation of supply chain structures through modularization and postponement”, European Journal of Operational Research 124, pp.495-510.
12. Fawcett, Stanley E. and Steven R. Clinton (1997). “Enhancing Logistics to Improve the Competitiveness of Manufacturing Organizations: A Triad Perspective”, Transportation Journal, Fall, pp.18-28.
13. Feitzinger, Edward and Hau L. Lee (1997). “Mass Customization at Hewlett-Packard: The Power of Postponement”, Harvard Business Review 75, Jan- Feb, pp.116-121.
14. International Journal of Physical Distribution and Logistics Management 23 (5).
15. Kulatilaka, N. (1995). “Operating Flexibilities in Capital Budgeting: Substitutability and Complementarity in Real Options ”, Real Options in Capital Investment, ed. L. Trigeorgis. Praeger. pp. 121-132.
16. La Londe, Bernard J. and James M. Masters (1994). “Emerging Logistics Strategies: Blueprints for the Next Century”, International Journal of Physical Distribution and Logistics Management 24 (7), pp. 35-47.
17. Lee, Hau L. and Corey Billington (1994). “Designing Products And Process For Postponement”, Chapter6, Management of Design: Engineering and Management Perspectives, Sriram Dasu and Charles Eastman, Editor. Boston: Kluwer Academic Publishers, pp. 105-122.
18. Lee, Hau L., Corey Billington and Brent Carter (1993). “Hewlett-Packard Gains Control of Inventory and Service through Design for Localization”, Interfaces 23 (4), July-August, pp.1-11.
19. Lee, Hau L. and Christopher S. Tang (1997). “Modeling The Costs And Benefits of Delay Product Differentiation”, Management Science 43 (1), January, pp. 40-54.
20. Liberatore, Matthew J. and Tan Miller (1995). ” A Decision Support Approach for Transport Carrier and Mode Selection”, Journal of Business Logistics 16 (2), pp.85-116.
21. Liberatore, Matthew J. and Tan Miller (1996). ” Strategic Moves in the Transportation Pipeline”, Distribution, Feb, pp.24-28.
22. Liberatore, Matthew J. and Tan Miller (1998). ” A Framework for Integrating Activity-Based Costing and the Balanced Scorecard into the Logistics Strategy Development and Monitoring Process”, Journal of Business Logistics 19 (2), pp.131-154.
23. McGinnis, Michael A. and Jonathan W. Kohn (1990). “A Factor Analytic Study of Logistics Strategy”, Journal of Business Logistics 11 (2), pp.41-63.
24. McGinnis, Michael A. and Jonathan W. Kohn (1993). “Logistics Strategy, Organizational Environment, and Time Competitiveness”, Journal of Business Logistics 14 (2), pp.1-23.
25. McGinnis, Michael A. and Jonathan W. Kohn (1997). “Logistics Strategy: A Longitudinal Study”, Journal of Business Logistics 18 (2), pp.1-14.
26. McGinnis, Michael A., Sylvia K. Boltic and C.M. Kochunny (1994). “Trends in logistics thought: An empirical study”, Journal of Business Logistics 15 (2), pp.273-304.
27. Murphy, Paul R. and Richard F. Poist (2000). “Green Logistics Strategies: An Analysis of Usage Patterns”, Transportation Journal, Winter, pp.5-16.
28. Pagh, Janus D. and Martha C. Cooper (1998). “Supply Chain Postponement and Speculation Strategies: how to choose the right strategy”, Journal of Business Logistics 19 (2), pp.13-33.
29. Perera, H.S.C., Nagen Nagarur and Mario T. Tabucanon (1999). “Component part standardization: A way to reduce the life-cycle cost of products”, International Journal of Production Economics 60-61, Apr, pp.109-116.
30. Peterson, R. and E. Silver, Decision Systems for Inventory Management and Production Planning, John Wiley Publishers, N.Y., 1979.
31. Rao, Kant, Alan J. Stenger and Haw-Jan Wu (1994). “Training Future Logistics Managers: Logistics Strategies within the Corporate Planning Framework”, Journal of Business Logistics 15 (2), pp. 249-272.
32. Tayur, Sridhar, Ram Ganeshan, and Michael Magazine (1999). Quantitative Models for Supply Chain Management, Kluwer Academic Publishers, Boston/Dordrecht/London.
33. van Hoek, Remko I. (1999). “Postponement And The Reconfiguration Challenge For Food Supply Chains”, Supply Chain Management 14 (1), pp. 18-34.
34. Whitney, Daniel E. (1988). “Manufacturing by Design”, Harvard Business Review 66 (4), pp.83-91.
35. Zinn, Walter and Donald J. Bowersox (1988). “Planning Physical Distribution with the Principle of Postponement”, Journal of Business Logistics 9 (2), pp.117-136.