經由改造計劃評估分析後發現,此提案除了可有效的降低庫存外,同時,亦減少物料短缺問題。而物料精實運用使庫存的降低成本也同時帶來更高的利潤。;In recent years, the EMS industry at large has been facing many uncertainties and challenges. In order to avoid the risk supply chain disruption, business buyers have requested electronic manufacturing services (EMS) to adopt material numbers for their exclusive use, resulting in high inventory levels for the EMS. The U.S.-China trade war and the COVID-19 pandemic have severely impacted the global economic system. This further complicates the problems faced by the EMS, denting operating performance and profits. This study attempts to investigate the problem facing Company A, a domestic EMS manufacturer. Initial investigation determines that multiple numbers for a single material item happened to be the root cause of high inventory, and frequent shortage. This is coupled with information silos and lack of effective inter-factory transfer of materials. A plan is proposed to tackle the problem. The proposal includes the following actions. First, a two-tier part number structure is proposed to create unique, exclusive number for the customers, and an associated cross referencing mechanism is also designed to meet the requirements. Second, the process of registering new part numbers, and controlling the storage are designed to enforce the rule of “each part must receive only one part-number.” Third, a cross factory transfer mechanism for material is also proposed. Analysis found that the proposal could result in lower inventory levels, and reduced material shortages at the same time. This translates into lower inventory cost and higher profit margin.