東遠精技－－以TCO 的模式思考成本策略

ATMA CHAMP ENT. CORP. – Cost Strategy of TCO Model

東遠精技成立於1979 年，是台灣最大專業網印機廠商，產品領域遍及七大產業。生產方式大部分師法日本，以乾淨、模組化、標準化為準則，堅持使高品質且有品牌的關鍵零組件，如日本的控制元件、材料，以及德國的馬達、鋼珠、導螺桿及線軌等標準規格的原料。雖然這些標準材料成本較高但因整體品質及精準度高，故仍為東遠主要使用的材料。2011 年3 月，東遠舉行了一場「降低成本之創意競賽」。開發部工程師小吳在設計產品時受到公司的標準化及模組化的限制，發現了一個可大幅降低成本並增進開發部門設計彈性的好主意。於是開始與各部門同事進行訪談，打算找出「究竟公司要不要置換標準化線材為彈性線材？」的決策問題答案。藉由此個案，以瞭解到局部最佳化與全域最佳化的概念，並如何利用其概念計算整體擁有成本。

ATMA CHAMP ENT. CORP., founded in 1979, is the largest specialized screen-printing manufacturer in Taiwan with a product line spanning across seven industries. Most of the ATMA manufacturing techniques are from Japan, emphasizing cleanliness, modularity, and standardization in their plants. ATMA used high-quality and well-known brands to source its key components. These included control components and materials from Japan and German-made components such as motors, steel balls, lead screws, and line rails. Although their pieces cost more than the alternatives, ATMA continued to use these suppliers for their quality and accuracy. ATMA held a “creative competition to reduce costs” in March 2011. Mr. Wu, a development engineer, encountered company bureaucracy and modularity when he was part of the product design team. He found a solution that would significantly lower costs and increase flexibility in the development department. Mr. Wu then began interviewing colleagues in various departments. Intent to present this proposal in the competition in June, Mr. Wu reported to the department managers and prepared for the questions he might be asked for data collection and answers. This paper aims to understand the concepts of local and global optimization by reviewing this case, applying the concepts to calculate the total cost of ownership.