近幾年來政府一直大力推動「兩兆雙星」產業發展，在2006年光電產業合計產值規模已達新台幣1兆887億元。未來國內業者皆全力研發與製造，以配合政府的既定政策來達到應有的目標；在光電面板TFT-LCD（Thin-Film Transistor–Liquid Crystal Display）產業中，各面板大廠都積極在製程技術、垂直整合、品質控管與擴廠增產，來達到更低的成本、更好的利潤，使其更有競爭優勢。
本文以TFT-LCD在LCM（Liquid-Crystal Module）製程上探討主要部材COF（Chip-on-Film）為分析與實證研究，因材料品質水準一直無法達到穩定之規格中心值，因此須找出關鍵因數、水準、最佳參數組合及調整因數來克服COF來料之變異，達到降低COF在Bonding而膨脹量過大或不足之現象，以提昇製程能力及良率及降低不必要之調整時間。
運用上述最佳參數在生產線驗證，COF膨脹量從原本平均39.061mm調整至39.058mm，再經由調整因數之調整後，則讓膨脹量數值達到規格中心值39.059mm，而在S/N比則從原本平均42.8db提昇到51.1db，經由調整因數調整後再提昇至平均55.6db。

For the past years, the government has been exerting great efforts to set the “Two Trillion Twin Stars” industry development into action; in 2006, the Optoelectronics Industry has reached an output value scope of NT$188,700,000,000.00 in total. The future local industries are exerting all efforts in research and manufacturing, to cooperate with the government’s established strategy in order to achieve the deserved target; in the optoelectronics panel TFT-LCD (Thin-Film Transistor-Liquid Crystal Display) industry, each panel manufacturers are active on the manufacturing technology, vertical integration, quality control, expansion and production increase,, to achieve lower capital, greater profit and larger competition advantage.
This paper aims to investigation on the main material used in the TFT-LCD LCM (Liquid Crystal Module) manufacturing, the COF (Chip-on-Film) to perform analysis and research. The Taguchi Method was used perform the experiment, to find the key factor, standard level, most ideal parameter group and adjustment factor to overcome the COF supply variation; decreasing the signs too much or insufficient expansion rate of the COF in Bonding, and increasing the manufacturing capability and efficiency.
With the application of the above-mentioned ideal parameters on the production line for testing and verification, the original average COF expansion rate of 39.061mm was adjusted to 39.058mm. Then, after using the adjustment factor, the expansion rate has reached the specification’s center value, 39.059mm. The S/N ratio was increased from its original average of 42.8db to 51.1db, and after using the adjustment factor, it was increased to an average of 55.6db.

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