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研究生:邱士維
研究生(外文):CHIU, SHIH-WEI
論文名稱:不銹鋼冷精棒加工成本改善研究—以W公司J廠為例
論文名稱(外文):Cost Improvement for Stainless Steel Cold Finished Bars - Taking W Corporation J Factory as an Example
指導教授:易青雲易青雲引用關係
指導教授(外文):YI, CHIN-YUN
口試委員:蔡文鈞項衛中
口試委員(外文):TSAI, WEN-CHUNSHIANG, WEI-JUNG
口試日期:2022-06-27
學位類別:碩士
校院名稱:中原大學
系所名稱:企業管理學系
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2022
畢業學年度:110
語文別:中文
論文頁數:73
中文關鍵詞:成本改善ECRS原則不銹鋼加工廠人機料法環
外文關鍵詞:lower costsECRSstainless steel processing industry5M1E
DOI:10.6840/cycu202201510
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自2002年以來中國大陸已連續成為全球最大的不銹鋼消費國,目前也是世界不銹鋼產量最大的地區,由於後疫情時代全球經濟復甦表現超乎預期,2020 年下半年全球景氣反轉向上,綜觀未來全球不銹鋼市場的成長動能,主要經濟體鋼鐵需求回復迅速,加上各國基礎建設投資增加,不銹鋼產業後市仍有強勁需求。
不銹鋼加工產業的主要競爭力是以品質、成本、交期、服務為主,W公司在大陸J廠的佈局主要係以長條類的冷精棒不銹鋼為主,受惠於這波的不銹鋼景氣反轉,已突破產能瓶頸、產量提升。可是當企業成長到一定的規模後,就必須思考如何賺取內部管理財,所以透過本研究深入探討如何進行成本管理、改善降低成本項目支出,藉此拉開與同業競爭者差距,強化J廠競爭力。
透過文獻歸納出,想要降低企業的生產成本,可從標準化、先進技術、規模化、產品設計四個方向來著手,並運用專案管理在一段時間內讓專案組織成員專注於專案目標的進行,逐漸地再將成本改善的精神,拓展至部門的同仁日常中,讓J廠能持續改良改善的文化。
本研究係運用品管七大手法的趨勢圖與直方圖結合出來的二維圖來了解該廠現行成本水準,其次再運用柏拉圖來歸納出重點管理的成本項目,再透過專案組織成員的腦力激盪來完成要因分析圖,並將這些改善方向運用關聯圖連結至廠內所對應的成本項目。在各項改善項目中,專案組織成員從「量」與「價」搭配ECRS分析原則的精神來思考各項降低成本的可執行性,最後彙整各單位的努力成效與降低成本改善專案目標,以及後續的目標設定。
Since 2002, China has continuously become the world's largest stainless steel consumer and is currently the region with the largest stainless steel production in the world. Due to the global economic recovery in the post-epidemic era exceeding expectations. In the second half of 2020, the global economy reversed and the demand for steel in major economies recovered rapidly, coupled with the increase in infrastructure investment in various countries, there will still be strong demand for the stainless industry in the future.
The main competitiveness of the stainless processing industry is QCDS (quality, cost, delivery, service). W Corporation is mainly production based on Stainless Steel Cold Finished Bars, to benefit from this wave of stainless boom, it has broken through the bottleneck of production capacity and increased production. However, when a company grows to a certain scale, it must think about how to earn internal management money. Therefore, through this research, we will discuss in depth how to carry out cost management, improve cost reduction project expenditures, and thereby widen the gap with competitors in the industry and strengthen J factory competitiveness.
Through literature summary, if you want to reduce the production cost of enterprises, you can start from the four directions of standardization, advanced technology, scale, and product design, and use project management to allow members of the project organization to focus on the project goals within a period. Gradually extend the spirit of cost improvement to the daily life of colleagues in the department, so that J factory can continue to improve the culture of improvement.
To reduce the production cost of J Factory, we mainly use the two-dimensional graph combined with the trend graph of the seven major methods of quality control and the histogram to understand the current cost level of the factory. Secondly, use Plato to summarize the cost items of key management. Finally, through the brainstorming of the project organization members, and use the correlation diagram to link these improvement directions to the corresponding cost items in the factory. In each improvement project, members of the project organization consider the feasibility of each cost reduction in the spirit of “quantity” and “price” combined with the ECRS analysis principle, and finally summarize the efforts of each unit and the cost reduction improvement project goals, and Subsequent goal setting.
摘要..........................................................................................................................I
Abstract ..............................................................................................................II
致謝................................................................................................................IV
目次.................................................................................................................V
圖目次..................................................................................................................VIII
表目次....................................................................................................................IX
第一章 序論......................................................................................................................1
第一節 研究背景與動機.....................................................................................................1
第二節 研究目的.................................................................................................................2
第三節 研究範圍與對象.....................................................................................................2
第四節 研究流程.................................................................................................................3
第二章 文獻探討......................................................................................................................4
第一節 成本管理與改善.....................................................................................................4
一、降低生產成本的重要性..........................................................................................4
二、生產成本..................................................................................................................4
三、降低生產成本方式..................................................................................................5
第二節 專案管理.................................................................................................................7
二、起源說明..................................................................................................................7
三、專案管理要點..........................................................................................................7
第三章 研究方法......................................................................................................................9
第一節 研究架構.................................................................................................................9
第二節 研究方法...............................................................................................................10
一、成本改善要因分析................................................................................................10
二、成本改善專案組織................................................................................................12
三、生產站別說明........................................................................................................13
第四章 冷精棒生產成本分析與管理改善............................................................................14
第一節 現況成本分析.......................................................................................................14
一、成本趨勢分析........................................................................................................14
二、主要費用佔比分析................................................................................................14
三、費用關聯架構........................................................................................................15
第二節 變動費用管理改善...............................................................................................15
一、降低生產物料成本................................................................................................16
二、降低包裝成本(代碼A4) ........................................................................................30
三、目標管理(代碼A5) ................................................................................................37
四、提升稼動率(代碼A6) ............................................................................................37
第三節 料損.......................................................................................................................42
一、名詞定義................................................................................................................42
二、現況調查................................................................................................................44
三、改善方向................................................................................................................45
四、改善成效................................................................................................................49
第四節 固定費用管理改善(代碼C1)...............................................................................50
第五節 直接人工費用管理改善(代碼D1) ......................................................................52
一、各站人力配置分析................................................................................................52
二、人力配置建議........................................................................................................57
第五章 研究結果與建議........................................................................................................58
第一節結論.......................................................................................................................58
第二節管理意涵及實務建議...........................................................................................59
一、從人員層面的建議................................................................................................59
二、從設備層面的建議................................................................................................59
三、從材料層面的建議................................................................................................60
四、從方法層面的建議................................................................................................60
五、從環境層面的建議................................................................................................60
六、從企業經營管理層面的建議................................................................................60
第三節 研究限制及未來研究建議...................................................................................61
參考文獻..................................................................................................................................62
一、中文文獻................................................................................................................62
二、英文文獻................................................................................................................62
三、網頁資料................................................................................................................62
圖目次
圖1研究流程...........................................................................................................................3
圖2 W公司J廠降低成本專案管理之研究步驟...................................................................9
圖3成本改善要因分析圖.....................................................................................................11
圖4 W公司J廠降低成本專案推動組織.............................................................................12
圖5 W公司J廠每月成本趨勢圖.........................................................................................14
圖6 W公司J廠各項成本柏拉圖.........................................................................................15
圖7各項降低成本項目的關聯圖.........................................................................................15
圖8 J廠包裝方式...................................................................................................................31
圖9 PE布與鈣塑板包裝後差異...........................................................................................32
圖10 J廠PE布包裝與同業競爭者PE布包裝差異...........................................................32
圖11改善前膠帶以斜繞方式包裝.....................................................................................33
圖12改善後固定在頭端、中段、尾段纏繞方式包裝.....................................................34
圖13 J廠改善前、改善後、同業競爭者成品包裝差異.....................................................34
圖14改善後各項成品包裝樣式...........................................................................................35
圖15設備PLC停機系統導入效益......................................................................................41
圖16各產品別的合格率趨勢...............................................................................................42
圖17熱軋棒...........................................................................................................................43
圖18刨花料...........................................................................................................................43
圖19頭尾料...........................................................................................................................44
圖20各部門降低生產成本目標值.......................................................................................58
圖21各成本項目改善成效...................................................................................................59
.............................................................................................17
表9包裝站主要成本項目.....................................................................................................18
表10電渣重熔站主要成本項目...........................................................................................18
表11剝皮100站、剝皮130站主要成本項目...................................................................18
表12切斷站主要成本項目...................................................................................................19
表13白皮矯直站主要成本項目...........................................................................................19
表14倒角站、削尖/壓頭站主要成本項目.........................................................................19
表15修磨站、噴砂站主要成本項目...................................................................................19
表16異形矯直站、異形拋光站主要成本項目...................................................................20
表17研磨1080站、研磨10200站主要成本項目.............................................................20
表18圓棒拋光站主要成本項目...........................................................................................20
表19低水電費用措施...........................................................................................................20
表20降低物料費用措施.......................................................................................................21
表21年度物料供應商議價成效...........................................................................................27
表22第二供應商開發進度...................................................................................................29
表23 J廠包裝成本與數量.....................................................................................................31
表24包裝方式成本比較.......................................................................................................35
表25包裝成本改善每噸節省金額.......................................................................................36
表26 J廠2022年各工作每噸變動成本目標值...................................................................37
表27 J廠首批計劃導入PLC停機系統的設備清單...........................................................38
表28 J廠首批計劃導入PLC停機系統的狀況與處理方式...............................................39
表29各產品的每月合格率...................................................................................................42
表30 J廠的每月合格率與料損比例統計.............................................................................44
表31 J廠剝皮量設定.............................................................................................................46
表32熱軋代工廠商的代工水準...........................................................................................47
表33改善前與改善後的剝皮量設定值...............................................................................48
表34改善剝皮尺寸後,試算12月份影響量.....................................................................49
表35 J廠各月份固定費用項目與佔比.................................................................................50
表36各部門生產物料目標值與達成狀況...........................................................................51
表37剝皮設備人員配置.......................................................................................................52
表38熱處理設備人員配置...................................................................................................53
表39切斷設備人員配置.......................................................................................................54
表40研磨設備人員配置.......................................................................................................54
表41拉拔設備人員配置.......................................................................................................55
表42包裝作業人員配置.......................................................................................................56
表43 J廠改善前與改善後人員配置建議.............................................................................57
一、中文文獻
[1]吳政曉(2005)。工程項目單價差異及降低成本案例之探討。國立交通大學土木工程學系碩士論文
[2]吳沛芳(2012)。敏捷式專案管理在半導體產業之應用-以成本降低專案為例。國立高雄應用科技大學工業工程與管理系碩士班碩士論文
[3]呂震業(2021)。工程顧問公司導入實獲值管理之研究-以執行專案管理(PCM)服務為例。國立臺灣大學工學院土木工程學系碩士論文
[4]范耿培(2018)。競爭政策對產業外授權的影響-在成本降低技術的情況下。國立中山大學經濟學研究所碩士論文
[5]黃新政(2012)。降低成本的策略研究。國立清華大學工業工程與工程管理研究所工程管理組碩士論文
[6] James P. Lewis. (2010). 專案管理聖經(9789862351062nd ed.). 臉譜.
二、英文文獻
[1] A Guide to the Project Management Body of Knowledge(PMBOK GUIDE) (Fourth). (2008). Project Management Institution.
[2] Evaluate Business Opportunity and Risk with the Long-Term Global Economic Forecast. (n.d.). World Economic Service. https://ihsmarkit.com/products/global-economic-forecasts-analysis-and-data-world-economic-service.html
[3] Market Seminar North America. (2022). Steel & Metals Market Research – SMR CLUB. www.smr.at
[4] Apparent Consumption by Countries, Yearly. (2022). Steel & Metals Market Research – SMR CLUB. www.smr.at
三、網頁資料
[1] (N.d.). 諾懷策略行銷管理顧問. https://know-why.com.tw/service/pm/
[2]三分鐘捋完專案管理的發展史. (2019, February 2). https://www.itread01.com/hkhkepxf.html
[3]林偉凱. (2015). 台灣不銹鋼市場供需分析. ITIS智網, 1–12. https://www.mirdc.org.tw/FileDownLoad/IndustryNews/2016620141342813.pdf 63
[4]林偉凱. (2015). 中國大陸不銹鋼產業概況分析. ITIS智網, 1–3. https://www.mirdc.org.tw/FileDownLoad/IndustryNews/201681091033784.pdf
[5]降低成本的技術與方法—10大成本、9種方法,幫您降成本. (2019, January 29). https://kknews.cc/news/o5zpnbm.html
[6]《產業觀測》抓住十二五商機不銹鋼台廠大有可為. (n.d.). 金屬工業研究發展中心. https://www.mirdc.org.tw/NewsView1.aspx?Cond=1261&Source=0
[7]專案管理知識體系指南. (n.d.). 維基百科. https://zh.m.wikipedia.org/zh-tw/%E5%B0%88%E6%A1%88%E7%AE%A1%E7%90%86%E7%9F%A5%E8%AD%98%E9%AB%94%E7%B3%BB%E6%8C%87%E5%8D%97
[8]製造業如何降低生產成本. (2021, October 24). https://www.xiumeipai.com/yulezixun/kaixinleyuan/817043.html
[9]薛乃綺. (2022). 基本金屬供需情勢發展評估月報. 06, 4–26. https://www.twlma.org.tw/files/upload/industry/UyG7rTwsvUGb9_25D_jBAQ.pdf

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