限制理論在製造業成本低減的應用－以國產汽車業為例

Abstract

西元2002年台灣正式加入WTO(World Trade Organization)，各種產業之國內市場皆面臨前所未有的進口貨品的競爭壓力。國內汽車製造產業因技術及市場規模無法突破的現況，在面臨進口車的數量及地區限制的解除，勢必造成獲利的大幅衰減，故所有國產汽車在過去的五年間厲行成本低減活動，以期降低進口開放所帶來的衝擊。 在一連串零件低減活動，雖短期在成本降低的成果豐碩，造就了國產汽車中心廠的財報獲利明顯上升，但技術母廠及零件供應商之獲利卻不見改善，反而在配合中心廠成本降低的活動中，發生自身的成本增加與獲利降低等不良影響，故對國產汽車中心廠的不信任感逐日上升，懷疑國產汽車中心廠提倡為對抗WTO之成本低減活動的真實意義。 限制理論強調整體最佳化，此與汽車產業所強調之「整體共享共榮」的觀念一致，國產汽車產業成本低減活動所發生的局部最佳化的結果可能引發未來更大的產業危機。本研究藉由限制理論的問題解決方法來提供一更佳的成本低減策略，以消除現行的成本低減活動之不良影響，並期望獲得國產汽車中心廠、零件供應商及技術母廠之三贏結果。

After the formal entrance to WTO in 2002, every industry in Taiwan is facing the unprecedented stress from competing with imported goods. Because domestic Motor Manufacturers cannot break thought the restrictions on techniques and market scale, when facing the removal of the restriction on the quota of imported motors and sales region, the profitability drops drastically. That is why all the domestic Motor Manufacturers have been strictly implementing the “C/D (Cost Down)” activities since five years ago for eliminating the impact from the relief of the import bans on motors. The result of C/D is satisfying after a series of activities on it and this did bring the Motor Manufacturers the raise of profit from Finance Report, but the profitability of Original Techniques Companies and parts suppliers is not improved. By contrast, those activities bring the negative influences such as cost increasing and profit descending. As a result, the distrust over Motor Manufacturers is growing stronger and stronger day after day, and they are skeptical about the genuine meaning of the C/D activities Motor Manufacturers have been advocating for reacting to the impact from the entrance to WTO. TOC stresses the emphasis on the Global Optimum, and this is consistent with the concept of “Total Profit and Growth Sharing”, which Motor Manufacturers has been emphasizing. The local optimum results deriving from the C/D activities will lead to the more numerous industry crises in the future. The research is to figure out a better strategy for C/D by adopting TOC’s problem-solving method in order to eliminate the harmful influence from the current C/D activities, and expects to gain the tri-wins consequence for domestic Motor Manufacturers, Parts Suppliers and Original Techniques Companies.