在地緣政治風險升高與全球供應鏈重組壓力下，台灣PCB製造業者紛紛啟動「中國+1」佈局策略，以提升產能彈性與國際競爭力。本研究以台灣知名PCB廠商A公司為研究對象，探討其自2023年起投資越南設立新廠的過程與管理挑戰。透過個案研究法，分析A公司在併購既有日系廠房後，如何克服制度差異、技術整合與問題，並逐步導入品質管理與資訊系統，實現工廠角色由傳統製造端向具研發與技術能力的「貢獻型工廠」轉型。 本研究結合理論模型，包括Ferdows工廠分類理論與Swift, Even Flow生產力理論，對A公司於東南亞地區的佈局動機、生產效率改革與多工廠網路決策進行系統化分析。研究結果顯示，越南廠的成功關鍵在於明確的角色定位、集團制度支援與在地化能力培育，有助於企業在動盪國際環境中強化全球營運穩定性。本研究對台灣製造業跨國佈局實務與學術理論均具啟發意義。 ;Amid rising geopolitical risks and global supply chain restructuring, Taiwanese PCB manufacturers are adopting “China+1” strategies to enhance production flexibility and maintain international competitiveness. This study investigates Company A, a leading Taiwanese PCB firm, focusing on its 2023 investment in a new plant in Vietnam. Using a case study approach, the research analyzes how the company overcame challenges in acquiring and integrating a Japanese-owned factory, including system incompatibility, technical adaptation, and workforce development. It further examines the firm′s institutional reforms aimed at transforming the Vietnam facility from a conventional manufacturing site into a “Contributor Plant” with technical and process capabilities. The study adopts a multi-theoretical framework, incorporating Ferdows’ factory typology, and the Swift, Even Flow theory to evaluate the firm′s motivation, productivity reforms, and networked decision-making across multi-plant operations. Results show that clear factory role positioning, institutional support from headquarters, and localized capability building were key to the successful upgrade of the Vietnam plant. This research offers practical and theoretical insights for Taiwanese manufacturers navigating international expansion amid volatile global dynamics.
