台灣工業電腦產業近三十年的發展，已步入成熟期。而工業電腦發展、應用層面極廣，從工業電腦產業價值鏈分析發現，不同公司在策略及資源投入依其核心能力及技術卻有相當大的差異。台灣企業大多以代工為主，雖然整體營收水準不錯，但是毛利卻很低，若鄰近國家逐漸擁有類似的基本生產要素，產業就勢必會外移。本論文希望探討工業電腦少量多樣的製造特性，如何轉化成為企業的核心競爭力，並透過營運策略不斷的修訂、執行與改善，藉此達到企業永續經營的終極目標。 工業電腦產業因為零組件眾多，透過導入豐田的精實生產管理方式可以有效減少存貨、降低生產成本、增加生產力及提昇產品品質，以建構少量多樣的製造模式，進而強化公司獲利及企業競爭優勢。本研究提出工業電腦少量多樣、客製化生產等特性，透過精實生產、單元生產、模組化生產，來闡述其具體內涵、功能及可行策略。同時，以艾訊公司作為個案研究的對象，探討公司過去經營概況，現在的發展瓶頸及未來的挑戰目標。當下的產業環境變化競爭且劇烈，台灣的工業電腦業者，唯有善用合縱連橫的經營策略，全面提升競爭力，才能突出重圍，再創成長動能。 關鍵詞： 工業電腦產業、精實生產管理、模組化生產 / After 30 years of progress，Industrial Computer Business in Taiwan is maturing into a period of full development. The evolution of Industrial computer techniques can be widely used on multiple application levels. From the analysis of industrial computer Business’ value chain，there is a large gap among companies in terms of the strategies according to their capability to invest in resources and techniques. In Taiwan，most enterprises’ earnings are based around OEM/ODM. Although the revenue is satisfactory，gross profit is too low. If our neighbor countries proceed to develop the same industry，the enterprises will eventually relocate abroad. This thesis is about the research on how the industrial computer business’ new strategy of “Fewer Products but More Brands” can make a difference in transforming the enterprise to be more competitive and how to reach the ultimate goal of an everlasting enterprise by continuously implementing，amending，and improving the policies. There are numerous components in industrial computer enterprises and we have finally found a way to reduce the merchandise stock，lower production costs to improve productivity，as well as elevate product quality. This is to be achieved by using the “Toyota Refining-and-Practical Management Protocols.” By applying the “Fewer Products but More Brands” concept，we can gain a more competitive margin and intensify our capabilities. This thesis proposes not only the “Fewer Products but More Brands” idea，but also the customization concept. Through refining production，unit production，and model production，this research elaborates on the contents，functions and feasibilities of the concept. At the same time，the research uses Axiomtek company as an example to explore their past management experiences，their current developing bottle-necks，and their future challenging goals. We are facing difficult competition now. As Taiwan’s Industrial Computer leading professionals，we know that the only way to advance our competing potential is to use the comprehensive management strategy in the hopes of dishing out of the predicaments and recreating growth energy. Keywords： Industrial Computer, Lean Production, Modulization

中小企業為台灣企業的主體，並為台灣帶來穩定的就業機會和經濟貢獻；然而這些中小企業在累積了十年以上的深厚技術根柢和豐富的成功經驗後，往往因為生產管理技術無法與時俱進以及顧客消費習慣改變而難以繼續成長。 上述之中小企業的經營瓶頸以營造業最為顯著和迫切。營造業泛指從事土木、建築工程及其相關業務之營繕工程的廠商，以及提供周邊服務，如建材生產和營造租賃等廠商；而以中小企業為主體、素有帶動經濟發展之「火車頭工業」美譽的營造業受限於營繕工程以層層分包和低價者得標的交易方式，使得工程承包商只能以價格競爭來搶奪有限的建案，導致公司的營運受到影響；而觀察台灣整體營造業營業支出，可發現主要的成本發生在建築材料的採購上，因此，藉由降低建築材料生產成本以降低售價將可有效降低承包商的採購成本，進而提升利潤空間。 精實生產系統以及時生產系統為核心，藉由及時生產系統於流程管理、員工管理，以及品質管理上的實務作為將產品生產過程中的各項作業整合來發展精實生產系統在與供應商、中心廠商，以及顧客有關的十大精實要素，進而消除生產系統因原料供給、生產作業，以及顧客需求的不確定性而產生的浪費，以達到用最少的庫存和作業活動來降低生產作業的成本進而建立競爭優勢。 因此為降低建材的生產成本，可藉由價值溪流圖的協助在生產建材的中心廠商導入精實生產系統進而達到降低生產成本和提高生產效率的目的；然而受限於營造業專案導向產業特性和獨一無二的營繕專案，以及目前精實生產系統之主要探討個案多為製造業，造成目前學界對於中小企業的營造業和精實生產系統兩者之適用性探討和研究較為緩慢；因此若能確定其適用性和建立個案討論，將有助於未來提升台灣中小企業的營造業之競爭力，並提供中小企業管理者在進行生產作業改善時的參考。 本研究利用個案研究法分析專營建材加工生產的中小企業A公司，藉由與公司創辦人面對面訪談、生產線實地觀察，以及蒐集生產數據等方式探討A公司的生產作業流程，並以A公司生產具代表性顧客產品的兩條生產線為例，藉由繪製價值溪流圖來找出潛在的浪費，並制定具體的精實生產系統導入方案以及預期的精實改善結果。 本研究以實務驗證精實生產系統於台灣營造業的中小企業的適用性，研究發現在價值溪流圖的協助下，與中心廠商有關的精實生產要素可適用於營造業的中小企業，並且能夠有效的降低生產成本和提升生產效率；而與供應商和顧客相關的精實生產要素雖然可能受限於中小企業的規模和資源而難以發展，但是在善用自身的能力下，仍可有限度的達到部分的精實生產目標。 / The small and medium enterprises （SMEs） are the majority of Taiwanese enterprise and has been providing stable job opportunity and contribution to Taiwanese economy; However, after having been successful for a decade, the Taiwanese SMEs are having stagnant growth because of their inability to keep up with the up-to-date production management techniques and ever-changing consumer preferences. Among all of the Taiwanese SMEs, the SMEs in construction industry are suffering the most significant challenge from stagnant growth. The Taiwanese construction industry includes contractors and provider of services such as building material manufacturers, and is mostly consisted of SMEs and is well-known for its economic impact on other related industries and thus also known as “Development Driver of All Industries”. Although having significant impact on economy, the SMEs in construction industry are facing fierce price competition that would greatly contract their profit margin and thus seriously affect their survival. The cause of such price competition is that most of the major construction projects are divided into several minor contracts and assigned to the sub-contractors with the lowest tender bids. Therefore, in order to compete for limited construction projects without affecting the profit margin, the contractors need to minimize their tender price by conserving the total construction cost for each minor contracts. According to the government statistics, the major expenditure in construction industry lies in the cost of building materials. Therefore, if the manufacturers are able to decrease the cost of production for building materials and reflect the conserved cost to the selling price, the contractors would have more profit margin. In order to effectively reduce such manufacturing cost, the manufacturer can implement lean production into their current production system. With the assistance of Value Stream Mapping （VSM）, an effective lean production implementation tool, the manufacturers would be able to develop lean production’s 10 elements within the supply chain by facilitating the Just-in-Time production system to eliminate wastes caused by unstable production system and therefore integrating the operation activities among the supply chain, and eventually achieve the goal of reducing the cost of manufacturing building materials. However, the applicability of lean production on SMEs in construction industry has not yet been fully discussed. The project-oriented characteristic, one-of-a-kind construction projects, and lack of international competition have made construction industry slow in developing lean production, in spite of the potential advantage it may bring to the industry. Therefore, it would be a great assistance if we can confirm lean production is applicable in Taiwanese SMEs in construction industry. This research takes a Taiwanese SME building material factory as case study. By interviewing with the factory founder, inspecting production line, and collecting production statistics, we can explore the applicability of lean production on SMEs in Taiwanese construction industry, and by using VSM, we are able to identify the hidden waste and subsequently develop an improvement plan that would facilitate the key elements of lean production as well as the estimated implementation result. According to the research results, the lean production elements within the factory are applicable and are able to effectively decrease the cost of production and increase the efficiency of the production system. In addition to this, although limited by size and resources, the SMEs can still facilitate their inward ability to compensate the inability to develop the lean elements within supplier and customer, and thus achieve the goal of lean production.

六標準差（Six Sigma）為目前最受矚目與重視的品質活動，而精實生產方式（Lean Production System）係以及時化（Just-In-Time, JIT）及自働化（Jidohka）兩大概念，所發展出來的合理化生產系統。此二者俱以變異為基礎的思考（Variation-based Thinking），協助企業改善流程、提昇品質、生產力與競爭地位，其整合並被視為下一波管理思潮的新趨勢。 此外，若論及產業特性，服務產業有別於製造業，其特有的服務（Service）、交易業務（Transaction）與其他非製造性（Non-Manufacturing）流程，往往存在更多浪費與更多的改善機會，卻更為強調顧客滿意經營。 本研究鑑於研究缺口與實務發展之需，提出六標準差與精實生產方式應用於服務業之整合模式（Lean Six Sigma for Service，LS3）。本模式以精實生產方式減少內部浪費，並以六標準差導向顧客滿意之追求，不但兼顧企業內部與外部顧客之觀點，亦兼顧精實速度與六標準差之高品質。 / “Six Sigma” is one of the most popular quality initiatives recently. “Lean Production System” is the world famous production system developed and practiced by Toyota mobile company for a long time. It based on two concepts: “Just-In-Time” and “Jidohka”. Both two are based on the variation thinking to improve business process, enhance quality, production and competitive position. Besides, the integration of them is viewed as a new trend in the next management wave. Moreover, regarding to the industry characteristics, service industry is quite different from manufacturing industry. Even though there are more wastes and improvement opportunities, the application of Six Sigma, Lean Production System or their integration in service industry is quite few neither in literatures nor practice. This research proposes the Lean Six Sigma integration model based on the research gap and the practical need, and then adapt it for service industry. The model is named as “Lean Six Sigma for Service (LS3)” in this research. It balances the viewpoints of internal and external customers, and gives consideration to the Lean speed as well as Six Sigma high quality. Also, this research tries to contribute to the enhancement of management technology. / 目 錄 中文摘要………………………………………………………………………………I 英文摘要………………………………………………………………………………Ⅱ 誌謝……………………………………………………………………………………Ⅲ 目錄……………………………………………………………………………………Ⅳ 表目錄…………………………………………………………………………………Ⅶ 圖目錄…………………………………………………………………………………Ⅷ 第一章 緒 論…………………………………………………………………………1 1.1 研究背景與動機………………………………………………………………1 1.2 研究目的………………………………………………………………………4 1.3 研究範圍與限制………………………………………………………………5 1.4 研究方法………………………………………………………………………6 1.5 研究架構………………………………………………………………………7 第二章 文獻探討…………………………………………………………………8 2.1 六標準差………………………………………………………………………8 2.1.1 六標準差之發展沿革………………………………………………………8 2.1.2六標準差之定義與各家說法………………………………………………12 2.1.3 六標準差之組織架構及人員角色…………………………………………17 2.1.4 六標準差之改進循環………………………………………………………21 2.1.5 六標準差主要之八大工具…………………………………………………27 2.1.6 六標準差之推行現況………………………………………………………29 2.1.7 六標準差之運作特點………………………………………………………30 2.2 精實生產方式…………………………………………………………………31 2.2.1 精實生產方式之發展沿革………………………………………………31 2.2.2精實生產方式之定義…………………………………………………….34 2.2.3 精實生產方式之構成要素………………………………………………34 2.2.4 精實生產方式之推展步驟………………………………………………40 2.2.5 精實生產方式之運作特點………………………………………………42 2.3服務業…………………………………………………………………………46 2.3.1 服務業之定義……………………………………………………………46 2.3.2 服務業之特性……………………………………………………………48 第三章 模式建構…………………………………………………………………52 3.1 精實六標準差應用於服務業之綜觀（LS3 Overview）……………………52 3.2 導引階段（Lead Phase）……………………………………………………………56 3.3 研究階段（Study Phase）……………………………………………………………65 3.4 流暢階段（Smooth Phase）…………………………………………………………70 3.5 維持階段（Sustain Phase）…………………………………………………………73 第四章 模式驗證.…………………………………………………………………81 4.1 問卷對象…….………………………………………………………………81 4.2 專家意見…….………………………………………………………………83 第五章 結論與建議…………………………………………………………………84 5.1 研究結論……………………………………………………………………84 5.2 研究貢獻……………………………………………………………………85 5.3 後續研究建議………………………………………………………………86 參考文獻……………………………………………………………………………87 附錄A 專家訪談調查函……………………………………………………………93 附錄B 專家訪談問卷內容…………………………………………………………94 表 目 錄 表 2.1 六標準差的發展階段………………………………………………………12 表 2.2 標準差換算表………………………………………………………………14 表 2.3 六標準差方法論DMAIC………………………………………………………22 表 2.4 六標準差設計方法論DMADV……….………………………………………23 表 2.5 六標準差「工具的21個整合步驟：研發流程」…………………………25 表 2.6 豐田生產系統之「實驗」……………………………………………………44 表 3.1 LS3之內容要項與工具……………………………………………………54 圖 目 錄 圖 1.1 研究流程圖………………………………………………………………6 圖 2.1 製程中心飄移1.5標準差的情形………………………………………13 圖 2.2 典型的六標準差組織圖.…………………………………………………17 圖 2.3 執行六標準差之八大步驟…….…………………………………………27 圖 2.4 六標準差之八大工具…..…………………………………………………28 圖 2.5 精實生產方式五大主要要素…….………………………………………36 圖 2.6 消除浪費要素……………………………………………………………37 圖 2.7 全面品質要素………………………………………………………………38 圖 2.8 人員準備要素………………………………………………………………39 圖 3.1 LS3運作架構圖………………………………………………………………53 圖 3.2 LS3運作模式之工具總覽……………………………………………………55 圖 3.3 導引階段之使用工具………………………………………………………57 圖 3.4 研究階段之使用工具………………………………………………………66 圖 3.5 流暢階段之使用工具………………………………………………………70 圖 3.6 維持階段之使用工具………………………………………………………74

本研究以A公司做為研究對象，探討PCB曝光設備廠商的經營策略、精實生產、企業價值管理等相關性議題。 A公司成立初期，研發半自動CCD對位UV燈泡型曝光機，以價格約歐日曝光機的1/3，曝光品質又不低於歐日產品，成功滲透台灣PCB產業，贏得大中廠客戶的好評與信心。17年期間，累計裝機台數已經超出3000台，產品遍佈於台灣、中國、泰國的主要PCB生產廠商，台、中、泰裝機比重約15%、70%、15%。 綜觀3C產品、物聯網設備、穿戴式電子產品、虛擬實境(virtual reality,VR)、無人機、汽車自動駕駛等電子產品，對PCB印刷電路板有三項重要發展趨勢，其一為Any-Layer HDI需求增加；其二為PCB板的線/線距愈趨微細小化，其程度已由50um提升至35um甚至到25um以下。其三為「水俁汞限制公約」於2020年開始實施，將全面禁用含汞之設施。 因此，對於PCB曝光設備廠商A公司而言，也面臨以下三大挑戰。其一為創新研發技術，開發高精密、高產出的DI直接成像曝光設備，並於IC產業贏得市佔率。其二為開發 UV LED 燈源型傳統曝光機，以因應2020年「水俁汞防制公約」的實施及綠能化產品之趨勢。其三為2017年如何調整經營策略突破困境，持續成長，獲取超額利潤，提升企業價值。 本研究擬透過個案研究方法，進行研究訪談，收集初級及次級資料，透過TOWS分析、五力分析、BMC九宮格圖、精實生產、企業價值管理等分析，最後總結經營策略、精實生產、企業價值三者間的相關性，彙整PCB曝光設備產業的關鍵成功因素、中長期的策略方針，做為本研究之結論與建議，提供台灣PCB曝光設備廠商的未來發展之參考。 / This research mainly take Company A as the research object to discuss the business strategy, lean production, enterprise value management and other related issues of PCB Exposure Equipment Manufacturers.At first, Company A was setup for Semi-automatic CCD alignment UV lamp-type exposure machine research and development. With the same or higher quality compared to the European and Japanese products but about 1/3 of the retail price, company A successfully penetrate Taiwan's PCB industry, winning praise and confidence from lots of customers. During the 17-year period, the cumulative total number installed has surpassed 3,000 units. Its products are located in major PCB manufacturers in Taiwan, China and Thailand. The proportion between Taiwan, China and Thailand is 15%, 70% and 15% respectively. Comprehensively looking into the evolution of the electronics industry, there are three important trends for PCB printed circuit boards of electronics products, including 3C products, IoT devices, wearable electronics, virtual reality, drones and autopilot. One is the increasing demand of Any-Layer HDI, the other is the PCB board line / line spacing requirements becoming increasingly smaller and smaller, and has to be improved from 50um to 35um or even less than 25um . Third, the launch of Minamata Convention on Mercury in 2020 will completely ban the use of mercury-containing cosmetics, coal-fired power generation and lighting fixtures. AsFor factors mentioned above, company A faces the following three challenges. One is to reserch and develop innovative technologies to produce high-precision DI direct imaging exposure equipment and gain market share in the IC industry. The other is the development of a full range of traditional UV LED exposure machines to meet the 2020 "Mercury Control Convention" implementation. Third, how to adjust business strategy in 2017 to breakthrough difficulties, sustained growth, excess profit, and enterprise value to defeat the slowdown or decline of the performance growth rate over the past five years. This study intends to conduct research interviews and collect primary and secondary materials from company A, using "Case Study Method", with the analysis of “TOWS”, "Five Forces Analysis", "Business Model Canvas", "Lean Production" and "Enterprise Value Management".Finally, "key success factors" and "medium and long-term strategic directions" were compiled for this research and providing a reference for the future development of Taiwan PCB exposure equipment manufacturers.