結論與建議 - 以實務驗證TOC營運管理解決方案之可行性及有效性

本研究主要呈現三個以TOC SDBR 及配銷之拉式補貨 S&T Tree 為改善工具的個案研究，其中一個大陸家具企業與大部分大陸製造企業一般，缺乏良好基礎之管理架構、技術、方法，並呈現管理績效不佳之現況，例如準交率低、在製品金額高、生產前置時間長；另外一個台灣之航太零件生產線，雖然管理基礎良好、人員素質高，但是在生產前置時間、在製品金額及工單準交率的績效表現仍有改善空間；工具機企業雖然經過日本顧問輔導精實生產之改善，但是對於主要之經營績效仍缺乏顯著之改善效果。雖然三個個案企業地處兩岸、生產環境迥異、管理基礎差異甚大，但是面對相同之管理現況，同樣的採用了Goldratt 博士發展出來的

SDBR 及配銷拉式補貨 S&T Tree 作為改善工具，依照其執行步驟一一落實，在很短的時間內都獲得極其顯著之改善績效，三個個案在製品分別減少82%、43%及 34%，生產前置時間縮短 82%、28%及 33%，準交率都提升至 95%以上，個案的實證過程及結果顯示：

（1）、TOC 的改善方法不僅僅是觀念而已，Goldratt 博士提出的 SDBR 及配銷拉式補貨S&T Tree 提供了穩健的改善具體方向及細節，並且本研究證實該工具之可行性及有效性。

（2）、三個管理基礎差異極大之企業採用相同改善工具，同時都獲得顯著效果，證明良好管理基礎及架構不一定是導入TOC 改善方案的前提及必要條件。改善應該是要優先找到正確的機制及方法穩定系統，之後再以各種工具如MRP、

ERP、Lean 或是 6 Sigma 等等進行聚焦的改善，才能收事半功倍之效。

（3）、眾多文獻顯示在歐美企業中獲得顯著改善績效的 TOC 觀念及工具，

並沒有因為地域及文化差異而影響其改善績效，在本研究中的三個個案改善績效，

與歐美企業改善績效之統計相去不遠，甚至大陸家具企業之改善績效超過一般平均之數據。再次驗證TOC 改善工具之有效性，並不會因為產業、區域、管理架構等等條件之不同而出現差異。

（4）、架構在 S&T Tree 的解決方案，雖然提出具體且詳細之執行步驟及內容，在個別不同環境下仍須檢視其假設條件與S&T Tree 是否相符，同時執行程序中個別的客制化及微調仍是確保改善成功的重要條件。

（5）、Goldratt 綜合福特及大野耐一的改善觀念指出 TOC 乃是在站這兩位巨人的肩膀上發展出來的管理概念，強調改善的四個基本要素及順序，各種流程速度的改善是所有改善的首要之務，接著必須有不生產之機制，然後必須放棄局部之績效觀念，最後強調要有聚焦的改善機制。本研究之三個個案以TOC 之工具進行改善，同時也驗證上述觀點，為了加速生產現場之流程，優先以控管投料來穩定系統，並放棄某些傳統成本之績效觀念，透過緩衝管理找出影響系統最遽之因子，逐步進行持續之改善措施，循序漸進的達成系統績效目標。

未來研究之建議及方向

TOC 的生產改善方案雖然透過戰略及戰術樹圖加以結構化、順序化、明確化，但是仍無法以一個標準之模塊面對所有之企業經營環境，檢視企業經營之現有條件是否與解決方案提出的假設一致是先決要件，並非所有環境均適用。透過更多實際案例之執行，將可以提供更多參考資料對於未來有興趣導入TOC 改善者有利資訊。

本研究採用SDBR 及庫存配銷之戰略及戰術樹圖為藍本進行個案之改善，過程中仍出現許多情況需要進一步釐清及驗證，例如當SDBR 面對生產程序有設定相依（Dependent set-up）之環境時，該如何進行調整作法？當生產前置時間並非如Goldratt 所言為超過實際製作時間（Touch Time）之十倍或更多時，SDBR 是否依然可以有效的產生改善效果？這兩者時間在何種關係下會出現不適用之狀況？

目標庫存在進行動態調整時，是否每一次調整之數量一定為三分之一目標庫存？不同行業之調整方式是否一樣？這些都需要更多理論及實務之研究加以驗證！

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附錄一： (Barnard 2008): SDBR S&T tree 細節內容(page1 of 3)

附錄一： (Barnard 2008): SDBR S&T tree 細節內容(page2 of 3)

附錄一： (Barnard 2008): SDBR S&T tree 細節內容(page3 of 3)

附錄二： (Barnard 2008): Demand Pull S&T tree 細節內容(page1 of 3)

附錄二： (Barnard 2008): Demand Pull S&T tree 細節內容(page2 of 3)

附錄二： (Barnard 2008): Demand Pull S&T tree 細節內容(page3 of 3)

在文檔中以實務驗證TOC營運管理解決方案之可行性及有效性 (頁 119-133)