目前學理上與企業管理者皆認為透過產銷管理整合概念的落實，可以使企業同時達到成本降低，創造營收及對顧客服務水準提高的目標可同時達成。以台灣的紡織業而言，若能有效的降低成本，加速顧客回應的時間，提供顧客更多的客製化的選擇，將使台灣紡織業的發展更加地蓬勃與有更強的競爭力；而要達到這個目的，最佳的產銷管理便是關鍵的課題。由此可知，產銷管理已成為一股日益重要的趨勢與風潮。 產銷規劃是供需之間的平衡順暢，也是維繫企業生存的重要關鍵，而擁有價格合理與供貨穩定的上游原物料，以及依照排程、品質穩定的中游生產，加上快速反應市場現況、滿足顧客需求的下游通路，是每一個企業所極力追求的目標。而個案公司進此管理手法於相關流程中加以應用。日後若個案公司能夠將此手法納入系統整合架構中，並進一步驗證其實施後的績效，將會有更大的效能。 At present both scholarly research and enterprise management and sales management through the implementation of Sales & Operations planning management concept of integration, so that enterprises can also achieve lower costs and create revenue and improve the standard of customer service at the same time the goal can be reached. Taiwan's textile industry, can effectively reduce costs and speed up customer response time to provide customers with more customization and choice, will enable the development of Taiwan's textile industry to a more prosperous and a stronger competitive edge; To achieve this, the best production and marketing management is the key issue. So, Sales and Operations planning management have become an increasingly important trend and fashion.
