以精實觀點探討不鏽鋼無縫鋼管現行報價系統之成材率分析－以W公司中國大陸J廠為例

鋼鐵業是全球產業基礎之一，已廣泛應用在各產業中，個案公司是生產不鏽鋼無縫鋼管，其市場規模不大，但嚴重供過於求，且加上大陸環保意識逐漸抬頭法令限制嚴格、人工成本增加、反傾銷與美國等大國的貿易政策等因素，助推了中國鋼鐵生產企業間的激烈競爭，面臨獲利大不如前的困境，故如何確保獲利並保有其市佔率，報價系統中使用的產品成本之運用則相形重要。故本研究針對三個月實際生產的資料統計每筆接單成材率與實際成材率資料進行分析，分別以「描述性統計」先說明產品類別的樣本數及佔比後，接著進行「成對樣本T檢定」分析接單與實際成材率是否有顯著差異，最後再以「變異數分析」來比較生產的三個月份間是否有生產不穩定之狀況。經由分析結果瞭解各產品類別差異狀況後，除了探討成材率現況不佳的原因外，後續可以針對成材率差異最大的產品，以精實思維的五大原則「確定產品其價值 (Value) 」，「確認每一產品的價值溪流(Value Stream) 」，「使價值暢流無阻(Flow) 」，「由顧客向生產者施拉力(Pull) 」，以及「追求完善(Prefect) 」，來看生產過程中存在那些浪費，著手針對實際成材率進行改善，進而使報價成本可具參考性，使企業制定允當的產品接單/定價策略及獲利可合理預估。

關鍵字

成材率；精實管理；報價系統；不鏽鋼無縫鋼管

並列摘要

The steel industry is one of the global industrial bases and has been widely used in various industries. The case company produce stainless steel seamless pipes. The market size of stainless steel seamless pipes is small, but the market is oversupplied. In addition, the Mainland's environmental protection awareness is gradually increasing and the laws and regulations are strictly limited, and the labor costs is also increasing. Anti-dumping and the trade policy of the United States and other countries have boosted the fierce competition among the Chinese steel producers and facing the dilemma of the profits worse than ever before. Therefore, how to ensure profits and maintain market share, the calculation model of product cost in quotation system is much more important than ever. Therefore, this research is according to the data of three months' actual production statistics - the yield of each sales order and the actual rate of finished product data were analyzed. Descriptive statistics were used to describe the sample number and proportion of product categories respectively. Then, using “paired sample T test” to analyze whether there is a significant difference between the sales order and the actual finished product rate. Finally, the" variation analysis "is used to check if there is production instability within this three months. Through the analysis results to understand the differences between the various product categories, in addition to explore the reasons for the poor yield status, the follow-up focus on the products with the highest yield differences, using the five principles of the Lean Production – Identify Value, Map the Value Stream, Create Flow, Establish Pull, Seek Perfection to discover the waste during production process, and to improve the yield rate. Furthermore, making the quotation cost is a valuable reference and allowing company to develop appropriate pricing strategy for sales orders and the profit can be reasonably estimated.