高科技產業資本效益評估：以面板產業投資智慧製造為例;Capital Efficiency Evaluation in the High-Tech Industry: A Case Study of Smart Manufacturing Investment in the Panel Industry

NCU Institutional Repository > 管理學院 > 企業資源規劃（ERP）會計碩士在職專班 > 博碩士論文 > Item 987654321/92918

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题名:	高科技產業資本效益評估：以面板產業投資智慧製造為例;Capital Efficiency Evaluation in the High-Tech Industry: A Case Study of Smart Manufacturing Investment in the Panel Industry
作者:	羅翌瑄;Lo, Yi-Hsuan
贡献者:	會計研究所企業資源規劃會計碩士在職專班
关键词:	生產力;智慧製造;資本支出;Productivity;Smart manufacturing;Capital investment
日期:	2023-07-18
上传时间:	2024-09-19 16:30:55 (UTC+8)
出版者:	國立中央大學
摘要:	臺灣為全球面板第二大供應國，產值可達台幣1兆以上，是臺灣相當重要的產業。然因近年中國面版廠在國家資源扶值下不斷擴建新廠浥注新產能，造成市場供需長期不平衡，進而導致台灣面板廠商在營運上受到嚴峻的挑戰。而台灣面板廠商在無法以增加產能的方式與對手競爭的情況之下，勢必轉向提升技術及強化製程上的競爭力才能與其他國際大廠競爭。個案公司為台灣大型面板廠商，在競爭激烈的環境下，透過調整營運策略，採取謹慎投資，從以往的規模競爭策略轉向價值競爭，將資源著重在提升優良產能及生產效率。而隨著智慧工廠的興起，個案公司自2014年積極整合內外部的資訊並搭配德國工業4.0的理論，從工廠開始導入智慧製造的流程及工作模式，運用自動化、工業物聯網（IIoT）、人工智慧（AI）、物聯網、數位化等技術來提升生產率及總體良率，強化產業競爭力。本研究探討的主題為面板產業投資智慧製造對於生產力效益的影響，經由參考文獻及使用個案公司的財務數據計算生產力。在個案開始導入智慧製造流程後，於2015至2021年間，個案之產品的品質與產能良率皆有提升，其生產力成長約49% ; 另並進一步與同業的生產力比較，個案公司投資智慧製造為人力生產力、資本生產力及總生產力，其三項生產力指標皆比其它同業更具競爭力。 ;Taiwan is the second-largest supplier of TFT-LCD panels in the world, with a production value of over NT$1 trillion. It is an important industry in Taiwan. However, in recent years, Chinese panel manufacturers have been expanding and investing in growing production capacity due to government grants. This has caused long-term market supply and demand imbalances, which have presented severe challenges for Taiwanese TFT-LCD panel manufacturers. Without the ability to increase production capacity, Taiwanese panel manufacturers must focus on improving their manufacturing technology and strengthening manufacturing ability to compete with other competitors. In this case study, the company is a large Taiwanese panel manufacturer. In a highly competitive environment, the company has shifted its business strategy from scale competition to value competition by investing in high-quality production capacity and production efficiency. Since 2014, the company actively integrated internal and external information and combined it with the theory of Germany′s Industry 4.0, implementing smart manufacturing processes and work modes in factory. They used automation, industrial internet of things (IIoT), artificial intelligence (AI), the Internet of Things (IoT), digitization, and other technologies to enhance productivity and overall yield, and strengthen its competitiveness. This study explores the impact of investing in smart manufacturing on production productivity and efficiency in the panel industry, based on literature review and using the company′s financial data to calculate productivity. After the company began to introduce smart manufacturing processes, between 2015 and 2021, the quality and yield of its products have improved, and its productivity has grown by about 49%. Furthermore, compared with its industry peers, the company′s investment in smart manufacturing has made it more competitive in terms of labor productivity, capital productivity, and total productivity.
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