應用限制理論在IC載板產品組合決策研究

中文摘要半導體封裝產業在近年處於激烈且變動快速的環境，身處在產業中游的封裝材料業者－IC載板，面臨的不僅僅是來自台灣、日本、南韓的強大競爭對手，還包括國際大型封測廠的供應鏈競爭，客戶端不論對成本、品質及交期的要求都到達了非常嚴苛的地步。市場上的競爭日趨白熱化，加上產品的快速變遷與龐大的資本支出，這對IC載板廠商的營運均是相當大的考驗。因此如何讓IC載板業者以有限的資源賺取合理的利潤以維持成長的動能，也成為業者所要面對的重要課題。 IC 載板（IC substrate）在過去的十年中，隨著半導體製程的演進，持續維持著成長的力道，伴隨產業內、外在環境的變化，使得廠商紛紛前進中國大陸設廠，而來自同業間的削價競爭，與客戶端的降價壓力則未曾間斷過，因此要如何選定產品組合，來善用有限的生產資源，讓公司持續賺錢、成長，變成是一個非常重要的課題。本研究是以限制理論（Theory of Constraint）中對關鍵資源（Capacity Constraint Resources, CCR）的使用率，搭配有效產出（Throughput）以及毛利率來決定最佳產品組合（Products Mixed），並以T/CU的內涵與圖像式資訊提出相呼應的行銷策略，期望能成功解決個案公司面臨的問題，是本研究的主要目的。

關鍵字

限制理論；關鍵資源；產品組合

並列摘要

Abstract Semiconductor assembly industry has been changing fast during recent years. As the midstream of IC assembly industry, IC substrate companies not only confront intense competition from Taiwan, South Korea and Japan, but also from international packaging and testing supply chain, hence clients have extremely strict requests for cost, quality and delivery. The heating up competition in market, fast-changing products and huge capital expenditure become a big challenge for IC substrate manufacturers, and how to make reasonable profits from limited source to sustain growth, it’s a big problem they have to face. In the past decade, the development of semiconductor processing and the change of both interior and exterior industry environment forced IC substrate manufacturers to establish factories in China. In the meantime, vicious price competition within the same industry and cost-down pressure from clients are nonstop, hence it become a critical issue to select best products mixed and utilize limited sources to make the company grow and bloom. My study incorporates the utilization rate of CCR (Capacity Constraint Resources) from Theory of Constraint with Throughput and Gross Profit Rate to find out the best Products Mixed, and use T/CU and image message to make correspondent marketing strategy to solve the problem of case company, which is the main purpose of my study.