台灣產業過去多是製造代工為主，近年來隨著產業外移及政府大力扶植觀光產業，讓製造業面臨人才短缺的困境持續加深；面對未來少量多樣，甚至是C2B的商業模式，製造業的轉型，也變為不得不的決定。 台灣從事輸電鐵塔設計及製造的廠商不多，本研究以其中一家為個案公司。電塔製造業，是屬於市場規模小、製造時程長、而且製程傳統的行業。由於產品（即輸電鐵塔）的生命週期長（約35年），即使客製也僅是少量的修改，加上台灣經過幾十年的電力系統發展，需求也達到一個飽和的狀態。 本研究使用觀察法，透過觀察系統導入前後，現場及行政作業效率的改變，探討在競爭較不激烈的傳統產業，是否仍有必要擴大資本支出，導入MES（Manufacturing Execution System，製造執行系統），以及導入過程中，會遇到什麼困難，最後提出建議。;In the past, Taiwanese industries were mainly made up of manufacturing OEMs. In recent years, with the relocation of industries and the government’s efforts to build a tourism industry, the plight of talent shortages facing the manufacturing industry has continued to deepen; in the face of the future, there are few and varied, even C2B business models, manufacturing. The transformation of the industry has also become a decision that must be made. There are not many companies in Taiwan that design and manufacture transmission towers. One of the companies in this study is a case study company. Electric tower manufacturing industry belongs to the industry with small scale, long manufacturing time, and traditional process. Due to the long life cycle of products (i.e. transmission towers) (about 35 years), even if the customization is only a small amount of modifications, plus the development of power systems in Taiwan for several decades, the demand has reached a saturated state. This article uses the observation method to observe the changes in the efficiency of on-site and administrative operations before and after the introduction of the system, and to explore whether it is still necessary to expand capital expenditures in the less competitive traditional industries, and to introduce MES (Manufacturing Execution System), and In the process of importing, what difficulties will be encountered and recommendations will be made at the end.
