以成本－數量－利潤分析法探討精實智慧製造之生產規劃-以金屬切削加工業導入自動化設備為例
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| 摘要 隨著科技產業近些年來的快速發展和全球化時代的到來，以及因2019冠狀病毒疫情(COVID-19)的影響造成國際市場訂單縮減以及停工的衝擊下企業為減少營運成本和人與人接觸造成群聚感染的機率發生，進而加速了台灣機械產業與加工產業的演變，企業更注重於應用人工智慧化(AI)、物聯網(LOT)，且於生產端實現智慧製造(intelligent manufacturing)及智慧自動化(intelligent automation)，並且逐漸重視導入精實管理(Lean management)持續改善、消除浪費、精益求精的理念，盡可能降低企業營運生產成本及提高生產效率，改變傳統既有的營運及生產模式。本研究以成本－數量－利潤分析為主軸探討加工產業在建構自動化生產線下，面臨各式產品訂單之排程時該如何在自動化生產設備與人工生產設備之間做最佳效益之排成，並且有效降低企業之生產成本。
關鍵字：人工智慧化、物聯網、智慧製造、智慧自動化、精實管理、冠狀病毒疫情、成本－數量－利潤分析。 ABSTRACT In recent years, rapid development of the technology industry, globalization and coronavirus disease (COVID-19) have caused order reduction and shutdown in the international market badly. To solve these problems, enterprises are dedicated to reducing operation costs and the possibility of cluster infection caused by human-to-human contact and therefore accelerated the evolution of the machinery industry and the processing industry. Enterprises pay more attention to the application of artificial intelligence (AI), Internet of Things (LOT), realizing intelligent manufacturing (intelligent manufacturing) and Intelligent automation. Besides, enterprises gradually turn their attention to the concept of continuous improvement, elimination of waste, and excellence in Lean management so as to reduce the operation and production cost as much as possible, and furthermore, improve the production efficiency and change the traditional existing mode of them.In this study, we have a main discussion about Cost Volume Profit Analysis to explore how the processing industry gets the best benefits and effectively reduces the production cost between automated and manual production equipment with the various scheduling product orders under the construction of automated production lines. KEYWORDS: Artificial Intelligence; Internet of Things; Intelligent Manufacturing; Intelligent Automation; Lean Management; Coronavirus Disease; Cost Volume Profit Analysis |