摘要
＂彈性＂與＂速度＂是電子業從製造業欲蛻變成為製造服務業的決勝利器。但綜觀今日，在競爭激烈的市場環境壓力下，內有來自客戶對需求服務的前置時間不斷縮短，外有市場需求能見度不明的疑慮，所以在此全球競爭市場的製造觀念中，存貨已經不再被視為必要的資產，存貨多甚至意味著資金積壓之壓力及競爭力的流失﹔另外，修正後的財務會計準則十號公報之施行，對製造業存貨成本的認列及評價也產生衝擊。因此，如何追求適切的供應鏈存貨管理的低成本與高效率，已成為企業必須不斷追求的重要目標之一。 本研究旨在以台灣半導體產業供應鏈為範圍，探討在進行存貨管理系統建構過程所面臨的系統面問題，以及相關部門管理存貨的實際做法。利用本研究所架構的存貨管理模式，提供存貨管理單位思考如何解決錯縱複雜的存貨問題之改善方向。 由於本文是以在製品存貨為研究對象，首先經由文獻整理，收集存貨決策模式、供應鏈環境等相關資料，再輔以一些管理工具，以建構出管理制度推廣時的大概架構與關鍵因素。另一方面則透過專家訪談與本研究得到的實務經驗，彙整出實務上的存貨管理架構，最後並得出結論。 本研究的結論包含以下兩點：先提出在半導體產業各類存貨庫齡異常的產生原因，確認責任及相對應的管理制度。再提出半導體產業導入存貨管理系統的庫齡監控，以檢視生產策略是否需要調整。期盼能提供同業與學術界做為檢視存貨管理時的參考。
並列摘要
「Flexibility 」and「Speed」are the key issues for the electronic manufacturing industries which want to transform to be manufacturing service industries. Nowadays, under the pressure of intense competition on the market, electronic manufacturing industries face the inside pressure from customers whom shorten the lead-time of service and outside pressure from market in which demand are not easy to be forecasted. Therefore, among the manufacturing concept on globally competed markets, inventories are no longer regarded as necessary assets as before. Therefore, it means the more inventories amounts, the more pressure of freezing working capital and losing of competitiveness come. In addition, the revise in General Accepted Accounting Principles NO 10 would cause impacts on the accounting treatments in recognizing cost and revaluation of inventories. Therefore, how to pursue the proper inventories management in supply chain about low costing and high efficiencies has been one of the import purposes for a company. This research selected the supply chain of semi-conductor industries in Taiwan as the studying scope. Furthermore, I explored the related systematic problems during the building procedure in system of inventories management and the practical methods of inventories management at related departments. By using the model of inventories management in this research, this dissertation offers the directions of improvement in how to solve the complicated problems of inventories. This dissertation explores some issues about inventories of work-in-process. Firstly, through the selecting literatures in academic world, I gathered the information about decision models of inventories management and circumstance of supply chain. Then I used some tools of inventories management to build the initial frame and to find the key factors in inventories management when developed. Furthermore, the summary in structure of inventories management in practice was gotten after interviewing specialists and resulting from this research. Finally, the conclusion was created. There are two major points of the conclusion in this research: 1.The reasons of causing abnormal aging of inventories in semi-conductor industries and confirming the responsibilities about systems of inventories management. 2.Offering the monitoring systems in management of inventories ages for examining the production strategy if need to be adjusted. The dissertation is hoped it will be a reference for the semi-conductor industries and academic fields when checking inventories management.