本研究針對印刷電路板產業G公司在制定銷售計劃上的問題進行分析,透過調整銷售計劃的的制定方式,改善案例公司所碰到的產能瓶頸問題。論文首先闡述目前G公司所碰到產能不足的問題情形,並對其制定銷售計劃的方式進行介紹。接下來則是透過五階段問題解決流程解決銷售計劃制定上的問題,最後提出銷售計劃制定的改善建議,並實際驗證是否能因此避免發生產能不足的狀況。;The thesis analyzes the issue of creating a sales plan for the printed circuit board industry company G. By adjusting the way in which the sales plan is formulated, the case companies are prevented from having bottlenecks. At first elaborates on the current situation in which Company G has encountered insufficient production capacity, and describes how to formulate a sales plan. The next step is to solve the problems in the formulation of the sales plan through the five-step problem solving process, Finally, put forward the improvement proposals formulated in the sales plan, and actually confirm whether it can thus avoid the situation of insufficient capacity.