兩岸三地工具機業生產管理特性及其ERP系統規劃要項

Production management characters and the key points of ERP system

林來傳(laichwan Lin)

指導教授 ： 劉俞志博士

元智大學/資訊學院/資訊管理學系/碩士(2003年)

摘要

機械為製造業的基礎，工具機則為機械業的根基，隨著產業的發展，工具機產業益顯重要。兩岸開放投資後，工具機業者紛紛轉往大陸投資設廠，以增加市場競爭力。另外，由於工具機業者大多以公開發行的方式對外籌措資金，故須遵守證管會規定之九大作業循環，建立內控內稽制度，並定期檢視。因此，台灣的工具機業者，迫切的需要一套可以適用於兩岸三地，且符合內控內稽制度要求的企業資源規劃系統(ERP)。
然而，目前市面上的ERP系統，普遍皆沒有考慮工具機業的營運特性，無法有效整合。即便是SAP、ORACLE等國外大型系統，也因國內交易特性與稅務規定的差異，無法適用。本研究彙整工具機業生產管理特性，加上內控內稽制度的要求，以及兩岸三地經營管理重點並與市面上主要銷售的系統做比較，提出改善建議，包括銷售管理、研發管理、生產管理、財務管理、內控內稽制度管理、兩岸三地管理等多項重點。此研究結果可作為ERP系統業者軟體開發之參考，以提高系統適用性，以及降低導入成本。

關鍵字

工具機業 ； 生產管理 ； ERP

並列摘要

It has been well known that machine is the basic of the manufacture industry, and further, machine tool is the basic of the machinery industry. Thus, the more development in the industry, the more important the machine tool will be. Especially with the emergence of the China market and in order to stay competitive, most of these companies are running their business in Taiwan, Hong Kong and mainland. Most of machine tool companies get the investment from the public publish market. Thus, they have to follow the requirement of the cycle of nine major trading operations, and establish internal control and audit control system. The performance will be exam periodically by the institute of stock management in Taiwan. As a result, the implement of a large scaled integrated ERP (Enterprise Resource Planning) system has become an important strategy for these companies.
However, the ERP system providers have not taken the unique management requirements of the machine tool industry into account while designing their system. Consequently, those systems cannot provide and effective integration for these companies. Even the imported systems, such as SAP and Oracle, are not entirely compatible, due to the cultural difference in management. This paper discusses the production management characteristics of the machine tool industry, including the management of the sales, development, production, financial, internal control and audit control for the two coasts-three regions management. It also compares the differences between the functions of ERP system and the practical requirements of management characteristics. The research result facilitates designing an ERP system that is well fitted into to this industry, and thus decreases the cost of implementation.

並列關鍵字

m achine tools industry ； production management ； ERP

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