供應鏈延遲策略成本模式之個案研究－以台灣銅片產業為例

Abstract

因應市場對於低成本與快速回應的需求，企業需具備提供大量顧客化商品的能力，其中延遲策略即是企業供應鏈管理活動中，重要的一種運作模式。本研究以Lee and Tang(1997)提出的延遲策略成本模式爲基礎，評估國內一家大型銅片製造商推動製造延遲與物流延遲的成本效益，並加入缺貨成本及半成品滯留成本兩項因子，使模式更能適用於本案例公司實務上的應用。在分析本案例公司整體生產與銷售環境後發現，該公司適合以標準化及共同化的方式，實施製造延遲，以降低存貨成本；同時，物流延遲的推動，使公司得以利用時間與空間的效用，快速回應顧客的需求。本研究根據該公司實際作業上的成本資料表、產品規格分析、流程結構分析，以及相關延遲理論，選擇適當的延遲差異點，以便能更有效益地實施延遲作業。研究發現，製造延遲與物流延遲不僅可使存貨持有成本下降，更可因反應時間縮短，而提高顧客服務水準並降低缺貨的成本。

To respond to the variant market demand promptly with low cost, companies need to possess with mass customization capability, and postponement is regarded as one of the basic strategies for the purpose. The model for the costs and benefits of delayed product differentiation developed by Lee and Tang (1997) is used as the basic model for the case study to evaluate performances after applying postponement in a local large copper manufacturer. During the application stage, we find the model is not complete for the analysis, and the shortage costs and semi-finished product inventory costs are supplemented to the model to reflect the actual industry situation and the unavoidable necessity. After thorough investigation of the case company, we conclude that with standardization and commonality of their products, manufacturing postponement is suitable for the production line, and logistics postponement is beneficial as well to make use of the time and space utility. We scrupulously define the decoupling points for the postponement and obtain variable values of the model by studying the cost structure, product specialization and process characterization of the company. We conclude that both manufacturing and logistics postponement can help reduce inventory carrying costs and shorten customer order lead time to achieve high service level with lower shortage costs.