汽車揭穿數字的騙局，從根本上掌控生產現場－L公司ERP庫存數據精準度困境之改善

NCU Institutional Repository > 管理學院 > 高階主管企管（EMBA）碩士班 > 博碩士論文 > Item 987654321/83818

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题名:	汽車揭穿數字的騙局，從根本上掌控生產現場－L公司ERP庫存數據精準度困境之改善
作者:	張棋坤;Chang, Chi-Kuen
贡献者:	高階主管企管碩士班
关键词:	庫存不準;物料清單異常;加工速度原理;推式與拉式生產;Inaccurate inventory;bill of material;abnormality;processing speed principle;push-pull production
日期:	2020-07-17
上传时间:	2020-09-02 17:10:05 (UTC+8)
出版者:	國立中央大學
摘要:	台灣目前仍有不少汽車零件製造業至今還用人工填寫日報表的方式進行各項的成本、效率以及品質管理，故經常造成料帳不符現象，庫存金額也容易失真不易管理，資訊上必須能夠以快速、精準的方式來對應客戶的要求，從產品報價到出貨，前置時間要求愈短才愈有競爭力。 L公司在過去30年不斷擴張營業，目前在大陸區已經有25家以上的子公司，相對管理難度也就更加困難。然而L公司的資訊應用與管理並無法滿足在大陸區域的營業擴張，故選擇在母公司初步導入ERP建立實施標準以期擴展到大陸的子公司速度能夠加快。但是人員的管理程度卻跟不上ERP系統的要求、不遵守流程、常會忽略小錯誤而不修正，導致成本運算很難清楚。本文藉由L公司推導ERP後，所產生的庫存不精準問題，使用了錯誤不連續的數據來判斷公司內部的問題，導致完全錯估形勢且無法滿足管理需要；決策也就不斷錯誤。作者參與L公司庫存數量不精準的改善團隊，釐清庫存數據的錯誤模式並改善，最終移除人員對數據的調整工作，幫公司省下浪費的成本。;In Taiwan today, there are still many automobile parts manufacturers who still manage their daily operations, including details in cost, efficiency and quality, by manual compiled daily reports. Often time, this results in inconsistencies between the reported and real situations. It is thus very hard to effectively manage materials and inventory costs. If information regarding customer requirements and shop floor situations can be reflected in a fast and accurate manner, production lead time can be reduced, leading to higher level of competitiveness. After 30 years of continuous expansion, Company L, a Taiwanese automobile parts manufacturer, has more than 25 subsidiaries throughout China to date, which corresponds to difficult management problems. The information systems could no longer satisfy the expansion in China. The parent Company L in Taiwan decided to introduce an integrated ERP, and planned to rollout to all subsidiaries in China. However, the data in the ERP system has never been accurate. A reason being, many employees are unwilling to follow the standard operating procedures. As a result, many information, including production related costs were miscalculated, and staffs had to spend additional working hours to correct data. This study attempts to looking into the problems of inventory data inaccuracies after the introduction of the ERP system. Various failures are identified and classified, respective process improvements are proposed. It is expected that the proposal could lead to more accurate managerial information, and eliminate the necessities of data correction.
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