中小企業連續型工廠導入TPS原則研究

Abstract

本篇論文是一家台灣中小型家族尼龍加工絲生產公司的個案分析。個案公司在中國廉價產品的競爭下獲利每況愈下，因此這家公司需要積極的尋找新經營方式。本篇論文將會探討個案公司導入豐田式生產系統的可行性，並可分為1)產業分析，2)豐田式生產系統導入，3)成本獲益分析，三大部分。 用SWOT與六力分析台灣尼龍紗產業的結果顯示本產業應該避免與廉價國家之產品產生直接的價格競爭，並著重於與廉價產品產生區隔。 本篇論文採用Liker出版的十四點豐田式生產管理原則來製作一個為個案公司量身訂作的生產系統。有關於個案公司的資料來自於親身工廠考察並與經理與廠長的面談。結果顯示個案公司應該1)用長遠的眼光做決策，2)使原有的生產系統彈性化，3)尊重員工，4)不停的反省與改善。 成本獲益分析的部份，本論文使用Throughput Accounting在豐田式生產系統導入的十二個月內預估成本與獲益。此分析結果顯示導入豐田式生產系統會使個案公司獲益良多。短期的獲益來自去除生產過剩造成的浪費，而長期的獲益來自創造一個可以更加滿足客戶的彈性生產系統。 本個案分析也顯示1)豐田式生產系統也適用在不同的生產環境，2)台灣的傳統家族公司也可以從豐田式生產系統導入中獲益，3)雖然豐田式生產系統無法改變一個產業處在的大環境，導入此生產系統可以增加一個公司的競爭力，4)在中小型企業中導入豐田式生產系統可以在極短的時間內達到可見效果。

This thesis is a case study of a Taiwanese small/medium sized family owned nylon yarn production company. This company is in desperate situation in the face of China’s low price products. Therefore, a new strategy must be formed for the survival of this company. This thesis examines the practicality of Toyota Production System (TPS) implementation by this company. There are three main parts in this thesis: 1) industry analysis, 2) TPS implementation, and 3) cost benefit analysis. SWOT analysis and Six Forces Analysis are performed on Taiwan’s Nylon yarn production industry. The results show that this industry should focus on differentiating from low price products and avoid head on price competition. This thesis uses Liker’s 14 management principles of the Toyota way to formulate a customized TPS for the case study company through observation, interviews, and recommendation. This section shows that the case study company should focus on 1) long term vision, 2) building a flexible production system, 3) respecting human resources, and 4) continuous improvement. The cost benefit analysis estimates potential cost and benefit of TPS implementation over the period of 12 months using the concept of Throughput Accounting. This analysis shows that the case study company can greatly benefit from TPS implementation and that positive results can be seen as soon as one month after TPS implementation. Short term benefit comes from the elimination of overproduction while long term benefit comes from building a flexible production system that can better satisfy customers. This case study also shows that 1) it is possible to transfer TPS to a different production environment. 2) It is also profitable for a Taiwanese family firm to adopt TPS. 3) Even though TPS will not change the outlook of an industry in a country, it will increase a company’s competitiveness. 4) A small/medium sized company can benefit from TPS as soon as 1 month after implementation.