隨著二十一世紀的到來，企業將面臨3C時代的衝擊（Customer, Change, Competition），如何快速回應顧客需求，如何保持彈性以因應世界舞台迅速地變化，以及如何有效控制成本、妥善配善資源、提升效率以提高競爭力，便成為企業生存中最重要的課題了。
為滿足顧客之需求，企業不斷地在其產品特色上下功夫，而產品多樣化與複雜性的特色亦對生產成本及生產效率造成了一定程度之衝擊。本研究之研究主題一即在探討產品複雜性對生產成本與生產效率之影響。
綜觀國內外之企業經營，研究開發投資儼然已成為企業競爭的一項重要指標。但在資源有限的情況下，如何妥善分配資源於生產與研究開發之間，便成為一項有趣的課題。本研究之研究主題二即在探討新產品開發未獨立於正常產品，對生產成本與生產效率造成之影響。
在產品少量多樣之產業，如何兼顧客戶需求及設備產能之充分運用，是生產排程人員必須面對的重要課題。生產排程之方式不僅會影響整體之產能運用，更會影響產品生產的作業及資源之耗用，因而本研究之研究主題三即在探討生產排程方式對生產成本與生產效率之影響。
本研究採取實地（Field）及實地實證（Field Empirical）研究的方式進行。本研究以國內某鋼鐵廠之煉鋼段為實證對象，並以民國88年5月的生產批次為樣本。為了對個案公司及其產業有足夠的了解，筆者在民國八十七年十月至民國八十八年六月之期間內，每週約花費二至三天的時間，利用訪談、觀察、及閱讀書面資料等方式，重新了解各種產品耗用資源的情況，並以作業制成本制度之精神重新計算各批產品成本。
生產成本迴歸分析結果顯示，產品複雜性及新產品開發對生產成本皆有不利之影響性，生產排程方式亦會對生產成本造成影響。
關於生產效率分析方面，以效率值為反應變數之迴歸分析結果顯示，產品複雜性及新產品開發對生產效率皆有不利之影響性。而生產排程方式亦會對生產效率造成影響。
總上所述，本研究發現，影響生產成本與生產效率之因素眾多，從產品特色到生產流程皆有可能性。而影響製造費用之因素，亦會影響生產效率，故透過對製造費用之控制，可進一步達成對生產效率之改善。 / With 21 century, an enterprise will face the 3C times(Customer, Change, Competition). It has became the most important issues for surviving that how to respond customers rapidly, how to keep flexibility, how to control cost effectively, how to allocate resources appropriately, and how to improve efficiency.
The enterprise continues to enhance the features of products to satisfy customers. Then, the diversity and complexity of products will influence production cost and production efficiency. One topic of this research is to explore products diversity how to influence production cost and production efficiency.
R&D has became an important index of competitive ability in domestic and overseas enterprises. Because of the restriction of resources, it becomes an interesting issue that how to allocate resources between production and R&D. One topic of this research is to explore R&D that is dependent of normal production how to influence production cost and production efficiency.
In the industry of products diversity, production planners must look after customer's needs and equipment's capacity. Production planning will influence not only the use of equipment's capacity, but also production activities and resources used. The other topic is to explore production planning how to influence production cost and production efficiency.
The study is field and field empirical study. A steel-making department of a steel plant is our research object, and the production jobs in May are our samples. In order to be familiar with our research object and the industry, we immerse ourselves into the environment two or three days per week, and use interviews, observation, and papers reading to understand each product how to consume resources. We also calculate each product cost in Activity-Based System.
The result of production cost regression shows that product complexity and R&D will effect adversely production cost. Production planning also will influence production cost.
About production efficiency analysis, the regression with a dependent variable of CCR shows that product complexity and R&D will effect adversely production efficiency. Production planning also will influence production efficiency.
In short, the study shows that many factors will influence production cost and production efficiency, and it is possible from product features to production process. The factors that influence overhead also influence production efficiency, so we can improve production efficiency by controlling overhead.
| Identifer | oai:union.ndltd.org:CHENGCHI/B2002001609 |
| Creators | 郭玉貞, Kuo, Yu Chen |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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