月旦知識庫
 
  1. 熱門:
 
首頁 臺灣期刊   法律   公行政治   醫事相關   財經   社會學   教育   其他 大陸期刊   核心   重要期刊 DOI文章
會計評論 本站僅提供期刊文獻檢索。
  【月旦知識庫】是否收錄該篇全文,敬請【登入】查詢為準。
最新【購點活動】


篇名
製造彈性對生產績效與生產成本之影響:實證研究
並列篇名
Impact of Manufacturing Flexibility on Production Performance and Production Costs: An Empirical Examination
作者 尤隨樺
中文摘要
本研究以一家晶圓代工廠商為研究對象,蒐集六個月的機台別與生產批量別資料,實證檢視製造彈性對生產品質、生產週期時閒、設備生產力與生產成本之影響。不同於過去研究,以外部彈性(例如:產品組合彈性、新產品彈性等)為研究重心,本研究以內部彈性為研究範疇,涵蓋機器彈性與路徑彈性兩類彈性型態。實證分析結果顯示:在晶圓代工的製造環境中,路徑彈性不僅有助於生產週期時閒的縮短,也對品質績效具有顯著的正向影響,而機器彈性雖有助於設備生產力的提昇,但對生產品質則有顯著的負向影響;在財務績效方面,本研究則發現機器彈性與路徑彈性均有助於生產成本的降低。此外,本研究並發現:製造彈性與設備生產力、生產週期時閒及生產成本之閒存在非線性關係,並呈現報酬遞減的趨勢,隱含:極大化製造彈性並非最佳,有限的彈性水準即可達到最大的彈性利益。
英文摘要
This study examines the impact of manufacturing flexibility on production quality, cycle time, equipment productivity and production costs within the context of semiconductor wafer fabrication facilities. To fill the gap in existing research, I attempt to study internal flexibility, rather than external flexibility (e.g., product flexibility, mix flexibility). Two types of internal flexibility are selected, which are machine flexibility and routing flexibility. Using six-month machine-level production data and lot-level data from one semiconductor wafer fabrication company, this study investigates the impact of manufacturing flexibility on production performance and production costs. Empirical results suggest that greater routing flexibility has a significant positive impact on quality and time performance. As for machine flexibility, it has a significant positive impact on equipment productivity, but has a significant negative impact on production quality. Moreover, I find support for the hypotheses that routing flexibility is negatively associated with production costs and that machine flexibility is helpful in improving cost performance. Besides, the two flexibility types not only directly impact production cost but also indirectly affect production cost through time performance. Furthermore, I also find a non-linear relation between manufacturing flexibility and equipment productivity, cycle time, and production cost. This implies that maximizing the level of manufacturing flexibility is not necessarily optimal for firms. Limiting the flexibility level may actually have the greatest benefit.
起訖頁 27-60
關鍵詞 路徑彈性機器彈性生產績效晶圓代工產業Routing flexibilityMachine flexibilityProduction performanceSemiconductor wafer fabrication industry
刊名 會計評論  
期數 200701 (44期)
出版單位 國立政治大學會計系財團法人李先庚會計文教基金會
該期刊-上一篇 資訊科技投資與企業績效之因果關係模型探討:以臺灣資訊電子業為實證對象
該期刊-下一篇 依會計盈餘時效性設計高階主管薪酬契約:董事會所扮演的角色
 

新書閱讀



最新影音


優惠活動




讀者服務專線:+886-2-23756688 傳真:+886-2-23318496
地址:臺北市館前路28 號 7 樓 客服信箱
Copyright © 元照出版 All rights reserved. 版權所有,禁止轉貼節錄