由於推陳出新的技術與產業的快速變遷，令許多企業皆處在高度競爭的經營環境中，而在此艱困情況下，欲脫穎而出的企業必須懂得如何保持或取得競爭優勢，以在有限的市場中獲取較高的利潤。

於現今產業來說製造環節為獲取利潤的重要關鍵。該環節依據回應顧客訂單的不同方式分成數種生產系統。在眾多生產系統中，採取訂單式生產系統的企業比例逐年增高，其原由為此種生產方式較能產出符合顧客需求的商品，進而獲取較高的顧客滿意度，並解決存貨式生產所存在的最大缺陷，也就是減低過高的存貨成本，因此採取訂單式生產已蔚為一股風氣。然在此種生產系統下，常無法預測顧客的需求，故訂單可能在任何時間點被提出，而此時決策者需考量許多因素來決定是否接受該筆訂單。

對企業來說，錯誤與草率的接單決策常成為無法獲利的潛在因素。長遠來說，此種錯誤決策亦可能成為壓倒企業經營的最後一根稻草，因此接單決策的重要性不可忽視。故許多學者陸續發展出許多決策系統或模式來協助管理者在面對接單問題時，能透過較系統化的方式作出選擇。但回顧過去研究可發現較少考量與顧客相關的觀點，因此本研究將納入「顧客重要性」與考量「接單決策對顧客之影響」來建構一接單決策模式。

此接單決策模式包含三大部分：因新接訂單所增加之收入、因新接訂單所導致其它已接訂單的延遲或砍單損失之成本以及接單決策對於未來利潤的影響。透過這三大部分所得之結果，可提供決策者一個最佳的接單決策方案，可做為決策時的依循。

Due to the rapid advance of technology and industry, many enterprises are in a highly competitive business environment. In such difficult circumstance, those who want to stand out must understand how to keep or gain a competitive advantage to obtain higher profits in a limited market.

Nowadays, for many enterprises, the critical point to make profit depends on manufacturing. Base on the different responses of customer orders, manufacturing part can distribute into several production systems. In numerous production systems, the proportion of enterprises that adopt “Make to Order (MTO)” increases year by year. The reason for this phenomenon is that MTO can better fulfill customer need and improve customer satisfaction. Furthermore, MTO can also solve the drawback of Make to Stock (MTS). In other words, MTO can lower the inventory carrying cost of MTS. As a result, MTO becomes the top priority for enterprises. However, under MTO production systems, we are hardly to predict when customers will place an order. For this reason, decision-maker must consider more factors to determine whether to accept the orders or not.

For enterprises, an incorrect order acceptance strategy often becomes a potential factor to make enterprises unprofitable. Therefore, there are many studies that develop decision support systems or models to help managers make systematic choice to order acceptance problem. However, only few studies consider the perspective of customer-related factors. As a result, "importance of customer" and "the impact of order acceptance strategy on customers” will be included to develop a decision model for order acceptance.

This order-acceptance decision model includes three parts: the increased revenues by new-placed orders, delay and lost cost of existent-accepted orders and the impact on profit for the future by order acceptance strategy. The model will provide a better order-acceptance alternative for decision-maker.

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