切割問題廣泛的存在各種產業之中，一維切割問題如鋼筋、水管、電纜…等，二維切割問題如木板、玻璃、紙、液晶面板、薄膜…等，三維切割問題如鑽石切割，只要解決切割問題，就可以在既有的設備生產條件下，得到較佳的原物料利用率。平面切割的配置策略與成本競爭力有絕對的關聯性，若無法以較好的切割配置來得到較高的材料利用率，就會直接影響到生產成本，使得製造商在獲利能力與價格競爭力上受到影響。
本研究以最低成本的概念考量製程中的原料成本、加工成本及報廢成本，發展有角度光學膜片兩階段切割模式，並以線性規劃的方法建構數學模型，使用 Lingo 做為求解的工具軟體，最後將研究結果與膜片切割廠歷史數據比對驗證。本研究提出的規劃法相較於切割廠所使用的固定角度分配法，原料成本降低了3.1%，加工成本降低了3.6%，而廢料成本下降了78.5%，總成本共降低了6.2%，成本減少主要因素在於材料利用率的提高，降低了母材的使用量及報廢成本，加工成本也因為加工面積的減少而得到節省。

Cutting problems exist in every industries, such as bars, pipes, cables for One-dimensional, wood, glass, paper, liquid crystal panels, film for two-dimensional and diamond for three-dimensional cutting problems. It is beneficial that existing equipments can be used to obtain better raw material yields if cutting problems can be appropriately solved. Cutting allocation strategy and cost competitiveness are absolutely correlated which results in the fact that if an allocation strategy can not achieve a higher yield, then the production cost and price competitiveness would be negatively affected.
The purpose of this paper is to construct a two-stage cutting pattern using linear programming for optical films. Lingo software is used to solve this problem. The results of this study and those using actual data in factory are compared for verification. This study suggests a strategical direction and provides an approach to improve the yield of cutting material and reduce the production cost. The results of the proposed cost-oriented planning is better than the fix-angle planning which can reduce 6.2% of the total cost comparing to the original allocation method. The improvement of material yield is a major contribution of cost reduction which is based on the considerations of material usage and scrap costs.

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