本研究目的在探索工業工程方法如工作流程分析、產線平衡法、ECRS原則以及基準比較分析，以優化面板業後段模組生產線的人力配置，進而達成降低企業人力成本的目的。面對面板企業後段模組生產線高度依賴基層人力的挑戰，改善面板企業後段模組生產對基層人力依賴度高，面臨成本和管理難題。
本研究採用個案研究方法，以特定面板企業為例。首先，通過結合集權式和流程導向式管理，建立專案組織進行統一決策執行。研究過程中運用工作流程分析來識別生產過程中的瓶頸和浪費，利用產線平衡法來提高工作站利用率，並透過ECRS原則對流程進行簡化和優化。此外，本研究引入基準比較分析，以評估和比較不同工作職掌作業過程和方法，確保在自動化引入前的流程優化、數據基礎設施建設和員工培訓等準備工作能夠避免自動化導入時的投資浪費，並提高自動化的投資效益。
研究結果顯示，經過這些綜合改善措施後，案例公司的單位人工時間產量(UPPH)提高了25.16%，人力需求量降低了13.45%。這證明了工作流程分析、產線平衡法、ECRS原則與基準比較分析的結合使用可以顯著提升生產效率，降低企業的人力依賴和成本。本研究為面板企業提供了具體的優化路徑，並為相關方法的應用提供了實證支持。未來研究可進一步通過跨企業比較分析來豐富這些結論。

This study investigates the application and effectiveness of industrial engineering methods, including Workflow Analysis, Line Balancing, ECRS (Eliminate, Combine, Rearrange, Simplify) Principles, and Benchmarking Analysis, in optimizing human resource allocation and preparing for automation in the backend module production line of the panel industry. The primary objectives are to enhance labor productivity, reduce labor requirements and costs, and provide a practical solution for the case company to control labor expenses.
The panel industry, particularly the backend module production line, heavily relies on labor-intensive processes, leading to challenges in cost control and workforce management. As labor costs continue to rise and the availability of skilled workers decreases, panel manufacturers face the pressing need to optimize their human resource allocation and prepare for automation. This study addresses these challenges by exploring the application of industrial engineering methods to streamline processes, enhance efficiency, and reduce labor dependence in the backend module production line.
Through a case study approach, this research examines a specific panel manufacturer, aiming to provide a comprehensive analysis of the current state of their backend module production line and propose targeted solutions to optimize human resource allocation and improve production efficiency. By combining centralized and process-oriented management approaches, the study ensures unified decision-making and execution throughout the improvement process.
The significance of this research extends beyond the case company, as it contributes to the broader field of industrial engineering and production management. The findings offer valuable insights into the integration of traditional methods with modern management approaches, providing a framework for lean workforce management and automation readiness in the panel industry and other manufacturing sectors. Furthermore, this study lays the groundwork for future research on cross-company comparisons, long-term sustainability of improvements, and the integration of advanced technologies with optimized processes, ultimately shaping the future of manufacturing efficiency and cost control.

中文文獻
于泳泓 (2007a)。 現代財務長的新思維 Part II-策略性人力資源管理: 職能盤點。 會計研究月刊(260)， 116-123。
于泳泓 (2007b)。 現代財務長的新思維 Prat III-策略性人力資源管理: 人力盤點。 會計研究月刊(261)， 96-111。
尹鏇博 (2015)。 中國勞動成本上漲對台灣電子代工企業影響之個案研究。 國立臺灣大學管理學院。
李明峰 (2015)。 液晶面板色不均瑕疵消除及批量處理研究。 國立中央大學資訊工程研究所。
李麗華&賴昶予 (2019)。 以精實物聯網平台架構實現中小企業達成工業 4.0-以製造生產流程為例。 資訊管理學報， 26(2)， 209-239。
林芊妮&李緒東 (2020)。 應用 TRIZ 方法改善產品開發常見問題之研究-以手機設計代工業為例。 Commerce & Management Quarterly， 21(1)。
林建煌、許美玲、許棟樑&陳大仁 (2012)。 整合性優質設計之知識管理系統: 以筆記型電腦產業為例。 管理與系統， 19(1)， 169-499。
孫雅紋、袁蕙蘭、許淑斐、黃品潔&蔡曉雯 (2023)。 運用 ECRS 思維提升肺阻塞門診個案追蹤率之成效探討。 呼吸治療， 22(2)， 81-82。
高智雄、許琳偵&嚴雯馨 (2015)。 以精實原則與時間動作研究, 改善急件檢驗報告時效。 Journal of Biomedical & Laboratory Sciences， 27(2)， 48-60。
張志強&周炳海 (2007)。 基於流程分析法的汽車座椅裝配生產線改善。 機械製造， 45(10)， 56-59。
張國基&朱鍇莙 (2021)。 PCB 廠導入工業 4.0 自動化智能 AI 管理系統等級評估。 工業安全衛生(383)， 10-22。
張竣傑 (2022)。 以流程導向設計電動車智能化生產流程。 國立中央大學工業管理研究所。
陳盈秀 (2010)。 企業商業模式及品牌價值創造—以宏碁集團為例。 國立中央大學財務金融學系。
陳添枝&顧瑩華 (2020)。 COVID-19 對全球產業供應鏈的影響及臺灣的挑戰。 經濟前瞻(191)， 28-34。
游冉琪 (2010)。 臺北縣立鶯歌陶瓷博物館之經營管理與策略。 科技博物， 14(4)， 25-34。
馮文君&陳殿禮 (2019)。 台灣家具設計受包浩斯風格之影響: 以品牌家具 [有情門] 為例。 設計學報 (Journal of Design)， 24(4)。
楊惠如 (2014)。 文化衝突對企業跨國併購的影響研究。 東吳大學國際經營與貿易學系。
潘昭宏、高子傑&丘邦翰 (2016)。 結合顏色管理的甘特圖式網路圖之研究。 危機管理學刊， 13(2)， 1-12。
蔣華 (2016)。 對流程分析法的汽車座椅裝配生產線改善探究。 時代汽車(9)， 64-65。

英文文獻
Adnan, A. N., Arbaai, N. A., & Ismail, A. (2016). Improvement of overall efficiency of production line by using line balancing. ARPN Journal of Engineering and Applied Sciences, 11(2), 7752-7758.
Bakonyi, Z. (2018). Why do firms centralise their strategic decision-making during crisis? A qualitative study. Journal of Organizational Change Management, 31(5), 1191-1205.
Banga, H. K., Kumar, R., Kumar, P., Purohit, A., Kumar, H., & Singh, K. (2020). Productivity improvement in manufacturing industry by lean tool. Materials Today: Proceedings, 28, 1788-1794.
Barosz, P., Gołda, G., & Kampa, A. (2020). Efficiency analysis of manufacturing line with industrial robots and human operators. Applied Sciences, 10(8), 2862.
Bon, A. T., & Daim, D. (2010). Time motion study in determination of time standard in manpower process. Paper presented at the 3rd engineering conference on advancement in mechanical and manufacturing for sustainable environment.
Dalle Mura, M., & Dini, G. (2022). Job rotation and human–robot collaboration for enhancing ergonomics in assembly lines by a genetic algorithm. The International Journal of Advanced Manufacturing Technology, 1-14.
Dhake, R. J. (2016). Productivity improvement in forging industry using industrial engineering techniques. Paper presented at the International Conference on: Smart Strategies for Digital World - Industrial Engineering Perspective.
Fan, W., Yang, L., Chen, X., & Jing, L. (2021). Production line optimization based on Man-Machine collaborative improvement. Journal of Physics: Conference Series, 1948(1), 012177.
Feng, J. Y. (2014). The application and study of work study in electronic production packaging line balancing. Advanced Materials Research, 933, 538-542.
Giannakis, G., Kouikoglou, V. S., & Nikitas, S. (2010). Workflow analysis of production lines with complete inspection and rework loops. International journal of production research, 48(24), 7321-7336.
Gurumurthy, A., & Kodali, R. (2009). Application of benchmarking for assessing the lean manufacturing implementation. Benchmarking: An International Journal, 16(2), 274-308.
Hao, C., Wang, Z., Zou, Y., & Zhao, Z. (2023). Self-learning Time-varying Digital Twin System for Intelligent Monitoring of Automatic Production Line. Paper presented at the Journal of Physics: Conference Series.
Huang, Z., Jowers, C., Kent, D., Dehghan-Manshadi, A., & Dargusch, M. S. (2022). The implementation of Industry 4.0 in manufacturing: From lean manufacturing to product design. The International Journal of Advanced Manufacturing Technology, 121(5-6), 3351-3367.
İNAN, A. T., & KARTAL, M. A. (2019). Evaluation of Performance by Operating Process Improvement Modeling on a Company with Pump Manufacturing. International Journal of Advances in Engineering and Pure Sciences, 31(4), 305-315.
Islam, M. M., Hossain, M. T., Jalil, M. A., & Khalil, E. (2015). Line balancing for improving apparel production by operator skill matrix. International Journal of Science, Technology and Society, 3(4), 101-106.
Jayachitra, R. (2021). Productivity improvement in Robot welding through experimentation by varying process parameters. International Journal of Mechanical Engineering, 6(3), 599-605.
Jenoui, K., & Abouabdellah, A. (2018). A decision-making-approach for the purchasing organizational structure in Moroccan health care system. Advances In Science, Technology and Engineering Systems, 3(2), 195-205.
Kharkar, A., Karandikar, V., Kurzekar, H., Hardas, A., Diwan, N., Panshikar, A., & Gambhire, G. (2023). Optimizing Efficiency and Safety in Industry: The Power of Industrial Engineering Techniques for Waste Identification and Productivity Improvement. Paper presented at the Second International Conference on Emerging Trends in Engineering (ICETE 2023).
Kovács, G., & Kot, S. (2017). Facility layout redesign for efficiency improvement and cost reduction. Journal of Applied Mathematics and Computational Mechanics, 16(1).
Kumar, S., & Chandra, C. (2001). Enhancing the effectiveness of benchmarking in manufacturing organizations. Industrial Management & Data Systems, 101(2), 80-89.
Palange, A., & Dhatrak, P. (2021). Lean manufacturing a vital tool to enhance productivity in manufacturing. Materials Today: Proceedings, 46, 729-736.
Ran, L., & Liu, Y. (2023). Balancing Optimization of Motor Production Line Based on Industrial Engineering Approach. Paper presented at the Proceedings of the 2nd International Conference on Engineering Management and Information Science, EMIS 2023, February 24-26, 2023, Chengdu, China.
Rehman Khan, S. A., Hassan, S., Khan, M. A., Khan, M., Godil, D. I., & Tanveer, M. (2022). Nexuses between energy efficiency, renewable energy consumption, foreign direct investment, energy consumption, global trade, logistics and manufacturing industries of emerging economies: In the era of COVID-19 pandemic. Frontiers in Environmental Science, 10, 880200.
Rodrigues, V. P., Pigosso, D. C., & McAloone, T. C. (2017). Measuring the implementation of ecodesign management practices: A review and consolidation of process-oriented performance indicators. Journal of cleaner Production, 156, 293-309.
Saronge Ngala Bonnyventure, J. E. B., Patrick Joseph Owuori, John Odhiambo Mudany, Martin Ogutu. (2022). The Nexus Between Strategic Decision-Making, Strategic Communication and Organizational Performance: A Critical Literature Review. stratfordjournals(Vol. 6 No. 3 (2022)), 37-49.
Setiawan, S., Setiawan, I., Jaqin, C., Prabowo, H. A., & Purba, H. H. (2021). Integration of waste assessment model and lean automation to improve process cycle efficiency in the automotive industry. Quality Innovation Prosperity, 25(3), 48-64.
Subhashini, R., & Varghese, N. (2021). Methods of Improving Productivity in Apparel Industry. International Journal of Research in Engineering, Science and Management, 4(4), 130-141.
Suhardi, B., Anisa, N., & Laksono, P. W. (2019). Minimizing waste using lean manufacturing and ECRS principle in Indonesian furniture industry. Cogent Engineering, 6(1), 1567019.
Sun, S. X., & Zhao, J. L. (2008). Developing a workflow design framework based on dataflow analysis. Paper presented at the Proceedings of the 41st Annual Hawaii International Conference on System Sciences (HICSS 2008).
Suškevičs, M., Hahn, T., & Rodela, R. (2019). Process and contextual factors supporting action-oriented learning: a thematic synthesis of empirical literature in natural resource management. Society & Natural Resources, 32(7), 731-750.
Telsang, M. T. (1998). Industrial engineering and production management: S. Chand Publishing.
Yemane, A., Gebremicheal, G., Meraha, T., & Hailemicheal, M. (2020). Productivity improvement through line balancing by using simulation modeling. Journal of Optimization in Industrial Engineering, 13(1), 153-165.
Yusoof, M. Y. M., Mohamed, N. M. Z. N., & Yasir, A. S. H. M. (2023). The Assessment of Man and Method Toward the Assembly Line Improvement in Automotive Manufacturing. Journal of Modern Manufacturing Systems and Technology, 7(1), 7-14.