TFT-LCD面板的市場需求近年來朝多樣化發展，面板尺寸日趨增大，對於追求低成本、高服務水準的TFT-LCD製造商而言，提升生產系統的彈性能力，因應產品組合多樣化與需求不斷變動的影響，是一重要議題。然而，TFT-LCD Array製程具有生產迴流（Reentry）特性，加上當產品組合變動或種類增加時，不同產品需在微影機台進行換模，勢必會增加生產週期時間。本篇論文將對於TFT-LCD Array端製程在生產具迴流特性與自動物料搬運系統（AMHS）限制下，導入虛擬單元工程（Virtual Cell）的控制邏輯進行生產控制，目的減少生產流程中無價值的活動。
本篇論文以三個階段來規劃虛擬單元工程之結構，階段一針對需求與製程進行現況分析，階段二確立規劃虛擬單元工程的製程區範圍，並以精實ABC方法將產品劃分為三大類，結合粗略產能規劃進行機台數量的規劃，確保工廠整體產能的分配達平衡。最後階段，在上述基礎下發展一啟發式流程求解虛擬單元工程設計問題，並以模擬為工具作為實驗與方法論驗證的平台。
導入虛擬單元工程至一實際的案例，經結果比較與分析發現，在平均CT與平均WIP之改善效益可達約23%，有助於提升生產績效。研究發現當產品種類增加時，改善成效亦愈佳。經由產出分析可得知導入虛擬單元工程觀點相較於現況，不僅可有效降低平均CT及平均WIP，更可以在不額外增加硬體設施與投資下，提高產出量，增加幅度最大可達約10.75%的產量。

In recent years, the demand of TFT-LCD panel is developed towards the volatile market, the types of TFT-LCD panel’s size and the product types are increase day by day. It is an important issue for TFT-LCD manufacturers who are oriented toward low cost and high service level to raise the flexible ability of production system in order to deal with the influence of the product mix and demand variation. In the processes of TFT-LCD, Array has reentry characteristic. When product mix changes or product types increases, the frequencies of setup times will arise and make the cycle time become longer.
In this research, the control logic of virtual cell is applied in order to control the production in the TFT-LCD Array which has reentrant characteristic and the physical constrain with Automated Material Handing System（AMHS）which layout is unchangeable. The purpose is to reduce the WIP inventory and cycle time applying virtual cell design with different product mix under such constrains environments.
This paper proposes three major stages to design the structure of virtual cell in Array. First, analyzing the present production information and applying lean ABC analysis for designing virtual cell. Then, combining rough-cut capacity planning to meet a given production target and balance the capacity of machines. In the last stage, a heuristic procedure is developed to design virtual cell under above-mentioned foundation.
Finally, a real-world TFT-LCD case study is used to demonstrate the proposed design procedure. Comparing the experiments’ results which indicated that applying virtual cell design can improve cycle time and WIP about 23% and when the difference of ABC product volume are small, applying virtual cell design can have better performance. Another conclusion is when the product types increasing, applying virtual cell also can have better improving percentage.

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