從流程自動化到智慧營運：美國關稅衝擊下RPA在製造業數位轉型中的角色與實證研究

From Process Automation to Smart Operations: The Role of Robotic Process Automation (RPA) in Manufacturing Digital Transformation under the Impact of U.S. Tariffs–An Empirical Study

美國近年來前所未見的關稅政策調整，對全球供應鏈及出口導向的製造業帶來了巨大的外生衝擊。為深入探討企業如何因應此項挑戰，本文採用質性個案研究法，選擇三家代表性台灣製造業進行探討，分別代表精密食品加工設備製造商（案例A）、能源控制元件製造商（案例B）與專業鋁件壓鑄製造商（案例C），涵蓋多樣化供應鏈之產業特性。本研究結合供應鏈管理領域中關於關稅衝擊的理論框架，探討機器人流程自動化（Robotic Process Automation, RPA），特別是以UiPath平台為例，在企業應對挑戰時，於雙軸轉型（數位化與綠色化）、智慧生產、跨域整合與海外拓展中所扮演的關鍵角色。研究顯示，面對關稅引發的需求或供應衝擊，RPA能顯著降低企業在轉型過程中產生的調整成本（Adjustment Costs）與交易成本（Transaction Costs）。透過自動化高重複性、規則明確的作業流程，RPA不僅提升數據透明度、營運效率與跨國合規性，更為企業邁向智慧營運與強化供應鏈韌性提供策略性驅動力。

In recent years, unprecedented adjustments in U.S. tariff policies have created significant external shocks to global supply chains and export-oriented manufacturing industries. To explore how firms respond to these challenges, this study adopts a qualitative case study approach and analyzes three representative Taiwanese manufacturing companies: a precision food-processing equipment producer (Case A), an energy control component manufacturer (Case B), and an aluminum die-casting specialist (Case C), covering diverse positions and characteristics within supply chains. Drawing on theoretical frameworks in supply chain management regarding tariff impacts, the study examines Robotic Process Automation (RPA)—with UiPath as a representative platform—and its critical role in enabling firms to achieve dual transformation (digitalization and greening), smart production, cross-domain integration, and overseas expansion. Findings show that, when facing demand- or supply-side shocks triggered by tariffs, RPA significantly reduces adjustment and transaction costs during transformation processes. By automating highly repetitive and rule-based operations, RPA not only enhances data transparency, operational efficiency, and cross-border compliance but also provides a strategic driving force for firms to advance toward smart operations and strengthen supply chain resilience.