不銹鋼冷精棒加工成本改善研究—以W公司J廠為例

自2002年以來中國大陸已連續成為全球最大的不銹鋼消費國，目前也是世界不銹鋼產量最大的地區，由於後疫情時代全球經濟復甦表現超乎預期，2020 年下半年全球景氣反轉向上，綜觀未來全球不銹鋼市場的成長動能，主要經濟體鋼鐵需求回復迅速，加上各國基礎建設投資增加，不銹鋼產業後市仍有強勁需求。不銹鋼加工產業的主要競爭力是以品質、成本、交期、服務為主，W公司在大陸J廠的佈局主要係以長條類的冷精棒不銹鋼為主，受惠於這波的不銹鋼景氣反轉，已突破產能瓶頸、產量提升。可是當企業成長到一定的規模後，就必須思考如何賺取內部管理財，所以透過本研究深入探討如何進行成本管理、改善降低成本項目支出，藉此拉開與同業競爭者差距，強化J廠競爭力。透過文獻歸納出，想要降低企業的生產成本，可從標準化、先進技術、規模化、產品設計四個方向來著手，並運用專案管理在一段時間內讓專案組織成員專注於專案目標的進行，逐漸地再將成本改善的精神，拓展至部門的同仁日常中，讓J廠能持續改良改善的文化。本研究係運用品管七大手法的趨勢圖與直方圖結合出來的二維圖來了解該廠現行成本水準，其次再運用柏拉圖來歸納出重點管理的成本項目，再透過專案組織成員的腦力激盪來完成要因分析圖，並將這些改善方向運用關聯圖連結至廠內所對應的成本項目。在各項改善項目中，專案組織成員從「量」與「價」搭配ECRS分析原則的精神來思考各項降低成本的可執行性，最後彙整各單位的努力成效與降低成本改善專案目標，以及後續的目標設定。

關鍵字

成本改善； ECRS原則；不銹鋼加工廠；人機料法環

並列摘要

Since 2002, China has continuously become the world's largest stainless steel consumer and is currently the region with the largest stainless steel production in the world. Due to the global economic recovery in the post-epidemic era exceeding expectations. In the second half of 2020, the global economy reversed and the demand for steel in major economies recovered rapidly, coupled with the increase in infrastructure investment in various countries, there will still be strong demand for the stainless industry in the future. The main competitiveness of the stainless processing industry is QCDS (quality, cost, delivery, service). W Corporation is mainly production based on Stainless Steel Cold Finished Bars, to benefit from this wave of stainless boom, it has broken through the bottleneck of production capacity and increased production. However, when a company grows to a certain scale, it must think about how to earn internal management money. Therefore, through this research, we will discuss in depth how to carry out cost management, improve cost reduction project expenditures, and thereby widen the gap with competitors in the industry and strengthen J factory competitiveness. Through literature summary, if you want to reduce the production cost of enterprises, you can start from the four directions of standardization, advanced technology, scale, and product design, and use project management to allow members of the project organization to focus on the project goals within a period. Gradually extend the spirit of cost improvement to the daily life of colleagues in the department, so that J factory can continue to improve the culture of improvement. To reduce the production cost of J Factory, we mainly use the two-dimensional graph combined with the trend graph of the seven major methods of quality control and the histogram to understand the current cost level of the factory. Secondly, use Plato to summarize the cost items of key management. Finally, through the brainstorming of the project organization members, and use the correlation diagram to link these improvement directions to the corresponding cost items in the factory. In each improvement project, members of the project organization consider the feasibility of each cost reduction in the spirit of “quantity” and “price” combined with the ECRS analysis principle, and finally summarize the efforts of each unit and the cost reduction improvement project goals, and Subsequent goal setting.