處在21世紀全球化競爭之環境中，傳統產業面臨前所未有之挑戰，為了永續經營，企業必需具備展望未來，預作準備之前瞻觀念。現今全球環境的變動不再是直線進行，故以往之行事流程與思慮，已無法再適應不連續的變動，為了適應環境之彈性必須以不同之觀點來因應未來，提升企業競爭力。本研究即以強勢主導者供應鏈體系下，其第一階供應商如何擺脫傳統全推測式物流策略方式，以流程再造思維，導入群組化外包、作業群組化與緩衝庫存觀念，再以作業活動基礎成本與管理制〈ABC & ABM〉為手段，加以作業活動價值化分析，提出作業流程再造方案策略論建議。最後透過實證先做可行性分析模式，在方案可行之下，再以ABC 手段來評估各方案之績效。本研究方案實證結果，發現群組化外包與作業群組化方案，對於降低個案公司後勤供應端作業成本會有顯著之效益，而其二者之組合方案同時執行所得到之效益更顯著；並於所提出之各流程再造方案中，將不衝突之多項方案加以組合，得出群組化外包組合作業群組化方案若能再組合廠內緩衝庫存(In-Site Buffer stock)方案之導入，能為個案公司帶來最顯著之效益。本研究亦由推論中得出”廠內緩衝庫存方案”之導入最能發揮供應鏈上下游同步降低成本，且能達到利潤共享之效果，不僅如此，此案之導入若配合即時交貨系統(Just In Time, JIT) ，則更能使JIT發揮得更安全更有彈性。

The global business environment is constantly changing. A long lasting successful company must constantly reengineer corporation’s operating process and also redesign and implement new strategies to enhance its competitive advantages. The supply chain reengineering is one of key strategies to strengthen the companies’ competitive advantages. It integrates the chain partners and simultaneously redesigns the overall chain operating process. It is an extension to a single corporation’s reengineering. Thus, in this research, we use the activity-based costing method to study the impacts of supply chain reengineering. We investigate the effectively and efficiently of three supply chain reengineering strategies. They are the modularization in product design, assembly process redesign and suppliers’ in-site inventory management. We used various products, such as dashboard, of one of world leading automobile parts providers, Tong-Yang Ltd. as our study case. The research concludes that the in-site inventory management outperforms the modularization and assembly process redesign. Furthermore, it enhances the manufacturing flexibility, if integrates with the just-in-time materials in-flow.

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