現今企業身處於競爭激烈的全球化市場，許多工廠致力於滿足顧客對於多樣少量產品的需求，紛紛將精實系統（Lean System）的概念導入生產系統。雖然精實系統倡導藉由減少庫存來消除浪費，但只要生產環境中存在變異，存貨不足將使企業面臨強烈的需求和供應不確定性之衝擊。然而，在高度客製化的環境中，不可避免有些產品無法預留原物料存貨，當未能有效控制變異時，企業須增強對於環境變動的適應力與反應力，這些能力即為「彈性」，其逐漸成為衡量公司績效的重要指標。
　本研究提出在顧客詢問階段進行接單、產品價格、交期和供應商選擇的決策時，善用顧客與供應商之同步彈性策略，將可避免製造商因環境不確定性而損失利潤。本研究以漁網產業作為案例探討對象，透過模擬模式呈現案例現況，並結合混整數規劃在彈性範圍內求解，尋求利潤最佳化。實驗情境設計主要探討各彈性策略應用於各需求變化情境中的績效表現，其中考量未採用彈性策略和採用彈性策略，採用彈性策略包含僅採用顧客或供應商彈性策略和本研究提出的顧客與供應商之同步彈性策略。實驗結果發現採用彈性策略在各需求情境皆能維持利潤改善幅度，其較未採用彈性策略的平均利潤改善幅度為15.1%，其中，採用顧客與供應商之同步彈性策略可較未採用彈性策略平均改善21.7%的利潤，且其亦比僅採用單一彈性策略獲得較高利潤。製造商在顧客詢問階段採用顧客與供應商之同步彈性策略，不僅為企業帶來更大利潤，還能加強整條供應鏈的夥伴關係，共同分擔環境不確定性的影響。

　In the competitive global market, companies have to increase adaptiveness and reactivity to cope with others. These capabilities are named as flexibility. Recently, some concepts of the lean system are introduced into many companies. One of the main ideas of the lean system is reducing wastes through low inventory level. But while the variability existing in the production system, it may lead the companies to face the impacts of demand and supply uncertainty directly. However, it is unavoidable that manufacturer cannot keep the material inventory until the order is committed in the highly customized environment. To deal with this problem, this study introduces the combined customer and supplier flexibility strategy in the customer enquiry stage.
　This paper presents a simulation tool and mixed integer programming formulation to solve order acceptance, price setting, due date setting, and supplier selection decisions. The experiments are composed of demand uncertainty environments and flexibility strategies. The flexibility strategies include no flexibility strategy, the customer flexibility strategy, the supplier flexibility strategy, and the combined customer and supplier flexibility strategy. The result shows that using flexibility strategies maintains the performance in the most of the uncertainty environments, and it improves 15.1% revenue than no flexibility strategy. Moreover, the combined customer and supplier flexibility strategy increase 21.7% revenue than no flexibility strategy. And the flexibility strategy gains more revenue than the single flexibility strategies. This analysis suggests that manufacturer can use flexibility strategies in the customer enquiry stage to cope with uncertainty. The negotiation for sharing risks with customers and suppliers will enhance the relationship between the supply chain members.

周耀烋、蘇偉成，民91，台灣漁具漁法，行政院農業委員會漁業署，臺北。
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