企業經營除了營業額之外，成本的管控更為重要。在以人工生產為主力 的企業裡，如何降低人工成本與精簡作業時間將成為重要的課題。本論文將探討如何精準的計算工時，並深入研究現行作業工時有沒有改善的空間。 本論文研究主要是利用方法時間衡量計算標準工時得到如下結論與建議： 利用標準工時訂定，製造部門有工時數據可遵循，適當安排人力；在減少 人力成本的浪費的同時，達成產品如期交貨。 利用作業工時分類，有明確的改善方向，使得人力精簡最佳化。 ;Except to turnover, the cost control is the most important factor to business management. How to reduce labor cost and diminish working time are the important subjects to manual handling-oriented enterprise. This paper is going to study the precise way of working time calculation, furthermore, to find out that there is any room to improve for existing operation hour. This paper is using methods of time measurement to calculate standard working hours to get the following conclusions and recommendations. Using standard working hours development to set up working hours data base for manufacturing department, they can base on the result to do the headcount arrangement.Reducing the waste of manpower costs while reaching the product delivery schedule. Classify all working job to make the working hour improvement plan, and than to optimize human resource utilization.
