家崎科技──CNC鑽孔機台採購的兩難

We Solutions Technology-Dilemma of CNC Drilling Machine Purchase

家崎科技總經理陳大愚理看好專利到期的電極板市場潛力無窮，接下因虧損而退出台灣市場的日本大湘的業務；但由於半導體產業持續往奈米級技術邁進，所以陳總面臨加工品質最重要的CNC鑽孔機採購的兩難─採購與目前工廠正在使用的鑽孔機相同型號，其價格便宜、品質尚可，或增加預算購買價格高，但生產品質較好的機型？本文藉由陳總、李特助及立田廠長的一連串會議討論，將鑽孔機實驗數據進行成本分析，找到影響總成本之關鍵變數，得出必非採購最便宜或最昂貴的機台就是最好的策略，而是需要考量最佳生產成本效益。本個案不僅說明半導體耗材電極板的生產組成要素對成本的影響，還能提供給學生工廠作業情境，透過分析電極板產品成本，讓學生學習生產作業管理、工業工程管理或成本會計知識時，可以動手計算各式生產參數，了解不同的參數如何影響生產效益、人力配置與產品成本。最後，訂定最佳的機器採購決策可以創造企業的競爭優勢。 Da-yu Chen, the General Manager of We Solutions Technology, was optimistic about the off-patent CEL (California Eastern Laboratories) body market with unlimited potential and purchased Daisho Giken, a Japanese company that had exited Taiwan's market because of losses. However, because the semiconductor industry is continuously shifting toward nanoscale technology, Chen is facing the dilemma regarding the purchase of CNC drilling machine, which is of considerable importance to machining quality. The dilemma relates to whether to purchase drilling machines with the same model as those currently being used in the plant at low prices and of passable quality or to increase the budget to purchase drilling machines with higher prices and improved production quality. Based on a series of discussions among General Manager Chen, Special Assistant Li, and Plant Manager Masataka Tachida, this paper provides a cost analysis using experimental data related to drilling machines, identifies the key variables affecting total costs, and draws the conclusion that the optimal strategy is not to purchase the cheapest or the most expensive machines, but instead to consider the optimal production costs and benefits. This case study not only serves to explain the effects of the production elements of CEL bodies, which are one of the key semiconductor consumables on thein terms of cost, but also enlightens students about the operation situations in plants. Through an analysis of the product costs of CEL bodies, the study enables students to calculate various production parameters and understand the effects of various parameters on productivity benefits, labor allocation, and product costs while learning about production operation management, industrial engineering management, and cost accounting. Finally, the best machine purchasing decision was determined to create a competitive advantage for the company.