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  • 學位論文

探討應用精實管理降低人力成本-以C公司為例

Application of Lean Management To Reduce Labor Cost–A Case Study of C Company

指導教授 : 李榮貴 洪暉智
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摘要


企業如何才能在生產經營過程中降低人力成本,提高經濟效益是重要的一大課題,然而如何有效地降低人力成本,必須做到兩點,第一是要減少無效人力成本,就是不能為產品或服務增加價值的人力成本,第二是要有效控制人力成本,因為人力成本佔企業整體成本一定的比重,當新技術、新投資的投入,人力成本過高的狀況下,最終將會對企業發展造成一定程度的限制。 本研究以台灣封測廠C公司為個案研究對象,個案公司過往透過績效制度設定每年的人力精簡指標且各個廠區各自為政的推動下,人力精簡效益不盡理想,為了使公司可以在有制度化的人員精簡流程進行推動下,本研究透過精實管理中IE手法建置一套制度化的人員精簡程序,跳脫現有的制度框架,引領公司朝向精實生產的兩大核心精神,「持續改善」(Continuous Improvement)與「尊重員工」(Respect for People)的目標前進。 本研究之主要作法是藉由精實管理方法進行人員崗位定義及分類,實施生產人員工作盤點計畫,找出實際生產人力的痛點決定執行優先改善順序並以ECRS法則發想可行方案,進行人力精簡計畫,降低人力成本,替公司創造更好的獲利,根據研究結果顯示,個案公司從2019第四季營收相較第二季成長12%下,沒有增加任何直接人員且從3053人下降至2938人,共減少115人,降幅為3.7%,使得2019第四季相較第二季獲利成長5.7%。

關鍵字

精實生產 ECRS

並列摘要


How can an enterprise reduce labor costs and increase economic benefit in the production and operation process is an important issue. However, how to effectively reduce labor costs must achieve two points. The first is to reduce invalid labor costs. That's the labor cost that cannot add value to the product or service. The second is to effective control of labor cost is required, because labor cost accounts for a certain proportion of the overall cost of an enterprise. When new technologies or new investments implement, but the labor costs are too high, the company will eventually develop cause a certain degree of restriction. In this study, Taiwan company C of outsourced semiconductor assembly and testing was taken as the case study object. The case company used to set the annual labor reduction indicators through the performance Institutionalization. But actually performance is not good. In order to enable the company to be promoted by the streamlined process of institutionalized personnel, this study established a set of institutionalized personnel streamlining procedures through IE in lean management, jumped out of the existing institutional framework, and led the company towards lean production. The two core spirits, "Continuous Improvement" (Continuous Improvement) and "Respect for People" (Respect for People), are moving forward. The main method of this study is to define and classify personnel positions by lean management methods, Implement a production personnel work inventory plan, find the pain points of the actual production manpower, determine the implementation priority. We used ECRS rules to develop feasible solutions. Manpower simplification plan, reduce labor costs and create better profits for the company. According to the research results, the case company's revenue from the fourth quarter of 2019 increased by 12% compared with the second quarter, without adding any direct labor and from 3053 to 2938 people, a total of 115 people, a decrease of 3.7%, making 2019 The profit in the fourth quarter increased by 5.7% compared to the second quarter

並列關鍵字

Lean Management ECRS

參考文獻


中文部分
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