臺灣博碩士論文加值系統

摘要

外包不是一個新名詞，W公司是一家Iintegrated Device Manufacturer (IDM)，該公司長期以追求技術開發能力的掌握、產品驗證時效、以高產能利用率的策略來達到降低生產成本的目的，但在美國金融風暴橫掃全球的衝擊下有了轉變，企業為了求生存，減少現金淨流出，於是工廠停工、關廠、無薪假、裁員等動作紛紛出籠，國內IC產業平均的產能利用率也大幅減少一半左右。本文將探討一個IDM記憶體公司，在金融風暴的壓力下結束測試工廠，將原有內製FT設備產能全數出售，由自製轉為外包的轉變。案例公司決定將FT測試生產作業外包予專業測試廠，其外包的策略對案例公司的影響如何？其決策依據是什麼? 外包決策是否正確是本研究的重點。
本文以案例公司2008年10月作成FT外包決策開始，收集相關資料至2010年4止，以成本模型概念為出發點，分析比較Circuit Probing (CP)及Final Test (FT)的成本表現，並以Flash FT為例，探討外包決策的假設，從CP及FT的成本表現我們發現，FT的生產成本會是CP的1.6倍，CP與FT的產能利用率分別在35%及46.3％以上時維持內製比較有利，所以CP與FT的內製或外製決策假設不一定正確，皆需視產能利用率而定。但檢視案例公司CP與FT產能利用率發現，CP設備使用率維持比FT穩定。另外以實際參與產能移轉專案與駐廠探討分析案例公司的轉變，發現案例公司的客戶對中國供應商是有疑慮的，也因此改變了案例公司的外包產能配置，將較多的產能配置給台灣供應商。實際生產中亦發現，中國供應商的品質問題層出不窮，問題來自於作業人力的不穩定，生產效率差，即使簽約也無法確保產能無虞。另外cycle time亦超出內製甚多，是目前案例公司急迫需解決的問題。最後以案例公司營運的角度回顧『外包』對案例公司的影響，雖然案例公司許多有關外包決策的假設都是錯誤的，但是外包決策卻意外的使該公司有機會迅速的聯合台灣供應商擴大產能，使案例公司適時抓住景氣反轉的契機，營收表現大幅成長。

關鍵詞：外包、IDM、成本模型、CP、FT、Cycle Time

Abstract

Because the impact of the financial crisis, company W, an Integrated Devise Manufacturer (IDM) who used to reduce production cost by cutting edge research and development, timely product verification, high capacity utilization has to consider to change its strategy and sell the testing plant and outsourcing the FT operations to reduce the net cash flow out. In this study, we exam the decision making process, the assumptions and the impact of W company’s outsourcing decisions.
In this study, We collect related data from 2008 Oct. to 2010 Apr. Based on the cost model developed by this study, we find that the cost of Final Test (FT) is 1.6 times of that of Circuit Probing (CP). To perform in house is cheaper than outsourcing when CP and FT capacity utilization at 35% and 46.3% above. Hence, the CP in house and FT outsourcing assumption that it is not absolutely correct. It should depend on capacity utilization. Furthermore, we also find that the customers of W company have doubt about W company’s supplier in China. Those suppliers have serious quality issues caused by high turn over rate and low production efficiency. For these reasons, company W still can not secure enough capacity from Chinese suppliers even though contracts has been sign by both parties. Therefore, W company has to request more capacity from suppliers in Taiwan. In addition, Long cycle time is also another serious problem.
Although many of the assumptions of outsourcing decisions turn out to be incorrect, the outsourcing decision surprisingly gives the company the ability to corporate with Taiwanese suppliers and gain the flexibility to expands its capacity. Consequently, when the demand is rebounded, W company dramatically increases its revenue.

Keywords: Outsourcing、IDM、Cost model、CP、FT、Cycle Time

目 錄
摘要 I
Abstract II
誌 謝 III
目 錄 IV
表 目 錄 V
圖 目 錄 VI
第一章 簡介 1
第二章 文獻探討 3
第三章 問題描述 6
3-1 案例介紹 6
3-2 營運概況 6
3-3 外包決策假設 7
第四章 假設檢定 10
4-1 成本假設鑑定 10
4-1-1 成本模型發展 10
4-1-2 假設1：CP生產成本比FT低 11
4-1-3 假設2：CP內製成本比專業測試廠低，維持內製有利 13
4-1-4 假設3：FT內製成本比專業測試廠高，委外比內製有利 14
4-2 組織假設鑑定 15
4-3 委工比率假設鑑定 17
4-4 產能假設鑑定 19
4-5 品質假設鑑定 22
4-6 Cycle Time假設鑑定 24
第五章 外製問題探討與建議 27
5-1 組織能力不足 27
5-2 大陸人員流動問題探討 27
5-3 案例公司員工觀察 28
5-4 建議與改善方向 30
第六章 結論與未來研究 31
6-1 結論 31
6-2 未來研究 32
第七章 參考文獻 34

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