隨著資訊科技與生產技術的大幅進步，企業經營環境產生巨大的變動。現代企業經營與過往相比較，除了必須面對全球市場競爭者外，顧客要求也日益提高，企業管理階層面對瞬息萬變的市場，如何利用企業內既有的資訊，迅速回應客戶、決定營運方向及作出對公司有利的管理決策，為管理階層須面對的管理課題。 個案公司為專業五金製造加工廠商，其產品具有產業環境快速變化、市場競爭、產品生命週期短、產品組合少量多樣等特性。公司管理階層面對此種產品特性，對於產品報價及產品成本分析資料有即時之需求，以快速回應客戶。個案公司由於資訊化程度不足，諸多管理資訊並未適當收集，因此無法有效提升管理決策之品質。 為解決個案公司所面臨之問題，需先針對其主要營運流程加以瞭解及分析，故本研究首先透過PWIO流程分析模式，辨認及描述個案公司之企業流程，且透過對作業流程的瞭解及實作分析，以其分析結果作為後續流程改善建議的基礎。由於個案公司並未完整建立產品成本及利潤資訊之蒐集制度，本研究以流程分析結果為基礎，透過對個案公司之資源耗用及成本發生情形進行分析，以瞭解個案公司資源耗用習性，並據以提出成本控制之建議。最後，本研究透過結合ABC制度的觀念，針對個案公司產品別成本資訊之收集與安排進行細部規劃，以供管理階層未來進行產品報價規劃及產品利潤分析之管理基礎，提升企業競爭力。 / The business environment has a great change with developing in information and production technology. Modern enterprises have to compete with global competitors. The request for product and service quality is increased more and more. In this dynamic environment, how management people using the existing information to respond to customers, make the beneficial decisions and decide the future development, is a very important managerial issue. The Company specialized in providing manufacturing service of sheet metal. The product natures of the Company are dynamic alternation of the industry environment, fierce competition, short product life cycle, diversity of products and numerous purchases with low quantities. In facing these circumstances, management have to get the information about price and cost of the products immediately, and respond to customers’ needs as fast as possible. However, the management information of the Company is not properly collected, so it is hard to improve the quality of management decisions. In order to resolve the problems, this research attempts to describe and analyze the activities of critical business processes by adopting the PWIO approach. As a result of PWIO analysis, this research concludes basic information for recommendations of business process and an analysis of obsolescence. In addition, the system for collecting product cost and profit information of the Company is not well established. Based on the result of process analysis, this research try to analyze how the resources are used in past and then provide some suggestions to enhance the cost control of the Company. Finally, this research would provide a detailed planning for management to collect cost information by ABC concept. It would provide profit analysis and be helpful for management to enhance the pricing decision for the Company. Eventually, it will improve business competition ability.

印刷業的業態可歸類為製造業及服務業二者的綜合體，從客戶接單開始到生產製造出印刷完成品送至客戶端這中間流程的複雜度及變化度，對於個案公司日常營運的管理能力及製程能力都深具考驗。本論文以PWIO模式為架構，個案公司為主體，分析及呈現企業內部流程實作，了解其可強化改善之處，提出具體建議以供個案公司目標修正之參考。本論文同時結合品質成本管理分析與PWIO模式，辨識改善品質成本目標所闗聯之價值流程，以供個案公司未來進行流程改善及設定績效管理，達到目標設定之品質成本結構，以強化個案公司之競爭力，降低成本增加獲利。 本研究針對個案公司，透過PWIO模式及品質成本管理分析之結合應用，所得具體結論及建議包括： 一、就銷售及收款、付款循環而言： 1. 縮短應收帳款與沖帳作業的催帳時間，調整逾齡帳款處置時間與設定停止交易日，避免時間拖延而提高產生壞帳的風險。 2. 建立客戶信用評等機制，降低客戶倒帳風險。 二、生產作業偱環： 3. 排單作業應由印刷廠務純人工作業改為由行政系統改版加入自動篩選建議功能, 以提昇印刷廠務排單的精確度及自動化，增加生產效率。 4. 建立一套庫存管理稽核制度及領料制度，以確保原物料的持續供應，亦可較精確地估算每批印件的生產成本，業務人員在估算價格及利潤時能更精確的掌握。 5. 重新檢討個案公司目前之品檢制度及人力配置，設置廠內品管人員改善廠內生產不良品比率，以減少時常要插單補印壞品數量賠償。 三、品質成本管理： 個案公司之品質成本結構中，內部失敗成本加上外部失敗成本相對於品質成本的比例高於70%，預防成本比例低於10%，可以得知個案公司在品質成本管理上，可加強預防成本及鑑定成本的投資及改善，以降低品質成本。 / Using a case study methodology, this research studies subject company which operates in the printing business that focuses on printings and packing products. Due to the job or customer-tailored, and the artistic characteristics of the printings, the ability of management to deal with the complexity of production process is critical for business success. The research uses PWIO approach to analyze and display the subject company’s operation process, as the basis for improvement suggestions. In addition, a combination of PWIO and concepts of quality cost management, this study is able to form the foundation of future improvement and the framework for performance evaluation and management. In summary, the major conclusions and suggestions found in this study are as follows: 1. Sales aspect: Setting a credit policy for clients in order to control the exposure of credit risk. 2. Payment term: In order to reduce the risk of bad debts, we suggest a more rigid review of accounts receivables turnover rate, overdue accounts, and the allowance for uncollectible accounts 3. Production aspect: 1. We suggest Production schedule should be arranged by automatic system instead of manual operation so as to improve production efficiency and maximize outputs. 2. Establish a stock management system in order to assure the supply of raw materials and compute the production cost more accurately. 3. Review the current human resource deployment and the rules of quality management. We suggest that more QA personnel should be staffed to make sure the consistence of product quality. 4. Quality cost management: The research finds that the ratio of internal and external failure costs to total quality cost is greater than 70% for subject company, while the ratio of prevent cost to total quality cost is less than 10%. A further review of stuffs’ skill and training programs are therefore suggested.