台灣面板業所面對的競爭來自亞洲國家，經由這20多年市場競爭結果,日本廠商已退出Thin Film Transistor Liquid Crystal Display（TFT-LCD）面板製造，轉向掌握原料生產及精密前段製程設備提供，韓國不敵中國成本競爭終止TFT-LCD的生產轉向Organic Light Emitting Diode (OLED)面板發展，提供更高階產品。中國因為有市場及政府資金資助已蠶食市場，目前是市占率第一。台灣面板業企業營運策略需強化成本控制及生產效率，以因應面對市場的變動。應用智慧製造技術及方法，針對生產效率的躍進及對市場需求的改變快速反應，並加強顧客服務及資訊平台透明，在現代化的製造技術驅下，使得強化企業本身核心競爭力，會是面板業永續經營的重大課題。
傳統生產方式轉換成「智慧製造」的企業，在推展「智慧製造」過程中必須面臨的決策,涵蓋多方領域包含領導者的策略、組織文化的變革、投資的決策、企業價值的提昇、共創的新價值。本研究旨在提出智慧製造在面板業的推進方式，進而為面板技術開拓新的應用範疇，提升生產效益。透過與客戶的資訊共享，雙方能共同開發新的市場機會，針對Ｉ公司進行實際驗證驗證，探索其在智慧製造導入過程中如何與客戶互動，以及如何在企業內部推行和建立此製造新模式。智慧製造不僅涉及技術層面，更需要多方利害關係人的合作與協同創新。透過共創，企業可以提升整體價值、減少風險、創造更大市場，並促進創新。因此，本研究也從價值共創的角度出發，分析如何與各方利害關係人實現最大的價值創造和利益獲取。
根據本研究的發現，智慧製造對面板業的影響巨大。建立數字化製造和智慧工廠將提升生產效率和產品質量。透過工業物聯網、人工智慧和大數據分析，生產過程可實現監控和控制。自動化生產技術的應用將減少人工操作，提高生產效率和降低勞動成本。物聯網的廣泛應用可實現生產設備之間的連接和通信，提高生產線的協同工作能力。智慧製造亦可實現客製化生產，根據客戶需求實現快速定制和高度個性化的產品設計。此外，數據分析和預測性維護技術可優化生產過程，提高生產效率和質量，並預測機器故障，減少生產線停機時間。智慧製造將使面板業實現更高效、智能和靈活的生產方式，提高企業競爭力和應對市場變化的能力。智慧製造更是企業作業程序的總盤點，讓不同組織的內部關係人，在透明開放的平台下，為共同目標努力，展現成果方式。Design For Automation (DFA)的自動化是智慧製造的基礎，用Information Technology（IT）技術進行數據化的分析應用更是工程改善一大步，公開透明的資訊是智慧化管理的開始。將會提高價值、增加效益、降低成本、減少庫存的效益呈現到客戶所關注的領域，在成本、彈性生產和共創市場三方面結合用服務主導邏輯為核心，應用溝通對話（Dialogue），取用(Access)，風險收益（Risk-Benefits），透明度（Transparency）(DART)循環共創的方法與客戶創造新價值及市場。

The Taiwan panel industry faces competition from Asian countries. Over the past 20 years of market competition, Japanese manufacturers have exited TFT-LCD panel manufacturing and shifted towards controlling raw material production and providing precision front-end process equipment. South Korea, unable to compete with China's cost competitiveness, has discontinued TFT-LCD production and shifted towards the development of OLED panels, offering higher-end products. With market and government funding support, China has gained a significant market share and currently holds the top position. The operational strategies of Taiwanese panel industry companies need to strengthen cost control and production efficiency to adapt to market changes. By applying smart manufacturing technologies and methods, they can achieve significant advancements in production efficiency and respond rapidly to changes in market demands. It is also crucial to enhance customer service and transparency of information platforms. Strengthening the core competitiveness of the companies themselves through modern manufacturing technologies will be a significant challenge for the sustainable operation of the panel industry.
Companies transitioning from traditional production methods to "smart manufacturing" must face various decisions in the process, covering multiple areas including leadership strategies, organizational culture transformation, investment decisions, enhancement of corporate value, and the creation of new co-created values. The purpose of this study is to provide applications in new areas of panel technology through the implementation steps of smart manufacturing, to enhance production efficiency, and to share production information with customers for co-creating new markets. This study adopts qualitative research and examines the process of how Company I promotes and interacts with customers in the implementation of smart manufacturing. It also explores how smart manufacturing methods can be applied internally within the company. From the perspective of value co-creation, the study analyzes how value creation and acquisition can be achieved with stakeholders.
Based on the findings of this research, "smart manufacturing" is a comprehensive assessment of the operational processes of companies, allowing internal stakeholders from different organizations to work together towards common goals and demonstrate their achievements on a transparent and open platform. The automation of Design for Automation (DFA) serves as the foundation of smart manufacturing, and the application of data analysis through IT technology is a significant step towards process improvement. Open and transparent information marks the beginning of intelligent management. The benefits include increased value, improved efficiency, cost reduction, and inventory reduction, all of which contribute to enhancing the competitiveness of panel module production. By combining the DART co-creation method and the service-dominant logic principle in the areas of cost, flexible production, and co-creation market, companies can create new value and markets that are of interest to customers.

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