應用限制理論強化企業資源規畫系統之研究

Abstract

本研究主要是藉由訪談調查、實例導入與TOC 整體觀思維分析驗証Goldratt 博士所提「ERP 系統是必要但不足夠」的論點，發覺企業除了要善用電腦化系統處理資料速度的能力，以整合營運資訊及處理企業與企業間資訊聯繫的「必要條件」；更應建立ERP 系統的「充 分條件」，以強化ERP 系統導入績效的有效性與可行性。而ERP 系統充分條件的內容應以能夠協助企業建立決定性競爭優勢，使企業持續成長獲利作為基礎。研究中透過訪談與分析分別提出「零組件製造商」與「消費性產品製造商」企業經營模式建立決定性競爭優勢所須 ERP 系統充份條件建構法則：(1) 零組件製造商為了建立交期可靠與快速回應決定性競爭優勢，以滿足客戶的重要需求，必須建立99%交期績效、工作負荷控制、產能提升、持續縮短交期時間與緊急單負荷管理等中程目標。為了達成中程目標，零組件製造商可將TOC 的S-DBR 與緩衝管理當作建立ERP 系統之充份條件，包含抑制投單管理、訂單優先順序管理、CCR 管理、關鍵材料管理、承諾訂單交期日、不要浪費任何機會、評估多久就需要增加產能、產能擴充管理…等；(2)而消費性產品製造商為了建立庫存週轉次數與產品可得性決定性競爭優勢，以滿足客戶的重要需求，必須建立可得性而供貨、產能提升、確保高的貨架坪效等中程目標。為了達成中程目標，消費性產品製造商可將TOC 的拉式配銷與庫存緩衝管理當作建立ERP 系統之充份條件，包含建立倉庫、設定初始庫存目標、補貨、生產訂單優先順序 管理、動態調整目標庫存…等。本研究提出具有TOC 管理哲學與解決方案作為ERP 系統「充分條件」的ERP 系統稱為TOC-ERP 系統，藉由此充分條件的建構，建立企業決定性的競爭優勢，持續成長獲利。最後，本研究以MICSS 軟體之模擬個案ADV200 模擬分析驗証TOC-ERP 系統具有「必要與充份條件」的效益。並藉由五種情境模擬驗証說明TOC-ERP系統的有效性，及說明企業如何藉由限制理論的計劃管理與緩衝管理機制，妥善運用資源以克服企業面對複雜環境中不確定性的市場需求。

This research focuses on proposed the TOC-ERP which enhances Enterprise Resource Planning (ERP) with the Theory of Constraint (TOC) to improve the performance of enterprise withbuilding a decisive competitive edge. In accordance with the verification by Goldratt’s viewpoint, “ERP is necessary but not sufficient”. The emphasis has identified a breakthrough in key constraints on implementation of ERP system as the sufficient conditions. Meanwhile, the capability of the data processing and the communication with other enterprises are considered as the necessary conditions.Accordingly, the concepts and principles of TOC-ERP system are indicated herein with the objectives of securing select enterprises’ visions. The implementation for the sufficient conditions of production-oriented enterprise and distribution-oriented enterprise for maximizing the performance of ERP are:(1) The prerequisite of TOC-ERP system for production-oriented enterprise is strongly required to establish the load plan, the buffer of finished goods, and the capacity reservation that effectively ensure enterprise to increase the decisive competitive edge relied on rapid response performance. (2) The prerequisite of TOC-ERP system for distribution-oriented enterprise is strongly required to establish the inventory control, the time buffer control, the capacity reservation that effectively ensure enterprise to increase the decisive competitive edge in increasing inventory turns and achieving rapid replenishment. Finally, the ADV200 case simulation has made an evaluation of TOC-ERP which is performed to display this research from both necessary and sufficient conditions. The simulated scenario is able to clearly recommend the project management and buffer management of TOC that can be successfully applied to allocate resources to overcome the uncertain and complex market demands.