在現今醫療器材市場中，先進者最大之利益為可以占有並拉開市場差距，獨占利潤，也握有學習曲線和規模經驗之優勢，且將品牌忠誠度和顧客轉換為資本等優勢；而對於後進者公司之發展中，則需發揮後進者之優勢來掠奪既有市場，但除了應用其優勢外，更需同時改善後進者之劣勢情形。
台灣自有品牌醫療器材於市場拓銷前期，面對既有市場之掠奪困難重重，除了對外之業務模式，自身於工廠端之生產規劃與存貨管理也是極其重要之ㄧ環，個案新創醫材公司在初踏入市場階段成長幅度大，且特殊狀況多，需即時滿足客戶等種種問題，需建立一套能同時保持低庫存，但不斷貨之生產與存貨管理系統。
本研究規劃將特殊案例剔除出來做另外規劃處理，以降低推式生產之標準差，降低人力資源與原物料與庫存成本上升等問題，而衡量之標準則以前兩年之銷售量做一量化分析，再導入庫存緩衝區間管理，並整合成品A與成品B做一連續性產線，完成定時定量之推式生產，以供穩定解決既有客戶需求，也降低庫存與生產成本。
個案新創醫材公司藉由展覽或其他銷售方法來提升公司知名度與銷售量已是一勢在必行之作為，但尚未有實際數據能提供回測，故後續以文字闡述之方式提供如，獨立為展覽提前生產之單一製程，將即期品於展會特價出售之清倉方法，保有現場特價並平攤出貨於醫師降低雙方庫存壓力，等解決特例方法以提供參考。
個案公司目前僅有生產規劃，但尚無生產管制，故本研究應用生產管制並結合限制理論將個案新創醫材公司遭遇之生產與存貨管理問題，拆分成定時定量並含有庫存緩衝管理之推式生產，與將個案情形以文字敘述之拉式生產，經回測後該個案新創醫材公司最多下降了約98.9％之庫存量，且能保有低IDD值與TDD值為零之績效，為該個案新創醫材公司大幅度降低生產量與庫存量，確實改善了個案新創醫材公司之生產與存貨管理。

This thesis aims to reduce the standard deviation of push production, solve the problems related to human resources, raw materials, and inventory, based on a quantitative analysis of the sales volume in the previous two years. The inventory buffer is then introduced, and products A and B are integrated into a continuous production line, and refined push production is developed, in order to meet customer demand and reduce the inventory and production cost.
The case study company is a newly founded medical device firm. Increasing the brand awareness and sales through exhibitions or other means are imperative for the firm. Because there are few data on exhibitions, this study considers production for exhibitions and clearance sales in exhibitions with special offers as an independent process and does not include it in the analysis.
The case study firm engages in production planning but has not paid attention to production control. Thus, this thesis applies production management and the theory of constraints to deal with the firm’s production and inventory management issues. First, products A and B are integrated to create a continuous production line for push production of fixed quantities at fixed times under buffer management. Secondly, the case situation is discussed and a plan for pull production is provided in the thesis. According to the back-testing results, the largest inventory reduction for the case study firm is 98.9%, while IDD and TDD remain 0, suggesting that the case study firm can significantly reduce its outputs and inventories and improve its production and inventory management.

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