智慧製造與作業價值管理(AVM)的結合-以A公司為例

作業價值管理(Activity Value Management, AVM)是吳安妮教授花費超過30年的時間，透過結合學術理論以及企業實務運用一步步由雛形建立至今的管理系統。為因應如今中小型製造業面臨智慧轉型之困境，本研究透過將AVM與智慧製造結合，期望為未來欲發展智慧轉型之中小型製造業提供經驗，在轉型的同時提升生產能力以及管理能力。本研究採個案研究法，以個案公司之組裝廠為研究對象，深入探討其面臨之管理問題，以及結合AVM與智慧製造之過程與效益，並獲得相關研究結論如下。一、個案公司在智慧轉型前，其生產資訊的即時性以及正確性產生問題，為因應現今少量、多樣、交期短的生產模式，並改善原有之管理問題，個案公司決定進行AVM與智慧製造的結合。二、在進行AVM以及智慧製造的導入過程中，個案公司透過運用現有技術並進行教育訓練，解決其所面臨之技術以及人員難題。三、藉由此次的轉型工程，個案公司得以透過更加即時且精確之生產資訊，使其工廠之生產力以及管理能力獲得長足的進步。

關鍵字

智慧製造；作業價值管理；作業基礎成本製；工業4.0

並列摘要

Activity Value Management (AVM) was created by Prof. Anne Wu. She spent more than 30 years, through the combination of theories and corporate practices, the management system has been established step by step from the prototype to a complete system. In response to the dilemma of smart transformation for small and medium-sized enterprises today. This study try to help small and medium-sized enterprises making the smart transformation to improve their production ability and management ability by providing the experience of A company. This study adopts case study and uses A company as a study object. The conclusions of this study are as follows: First, before the smart transformation of the A company, the immediacy and correctness of its production information is not Second, in the process of introducing AVM and smart manufacturing, A company uses their techniques and conducts training program to solve the technical and personnel problems it faced. Third, after this transformation project, A company can make significant progress in the productivity and management ability of the factory through more real-time and accurate production information.