建構驅動IC封裝測試廠之製造成本預測模型-以X公司為例

Abstract

本研究之主要目的是應用複迴歸分析建立驅動IC封裝測試廠之製造成本的預測模型，以提供企業管理者在規劃未來經營策略參考之用，使企業在製造成本的管理上，可以有效提升營業毛利率。本研究以現有的成本資料(如消耗費、水電費…等)當作成本預測模型之輸入變數，透過複迴歸分析，建立一個準確的製造成本預測模型。本研究最後利用台灣某驅動IC封裝測試廠(以下簡稱X公司)之實際製造成本的資料來檢驗預測模型的準確性。本研究的分析結果顯示，X公司之製造成本預測模型準確率可達90%，驗證了本研究方法確實有效可行。

The main objective of this study is to employ multiple regression analysis to develop a prediction model of manufacturing cost for the drive IC packaging company, so that the manager of the drive IC packaging companies can use the proposed prediction model as a reference for planning their future management strategies to reduce the manufacturing cost effectively and increase the gross profit. This study uses the cost variables such as consumption fee, utility bills, etc. as input variables to set up an accurate prediction model to predict the manufacturing cost. Finally, the actual data of the manufacturing costs from a drive IC packaging company (X company) in Taiwan were collected and proposed prediction model was verified to be effective.