本研究透過最佳化製造成本模式建構，提供生產者確認向不同供應商購買原料，其單價、採購前置時間及其採購前置時間變異對成本結構之影響，使生產者在購料時除原料之單價外，並考量各交易條件對其製造與運送過程各項成本之影響，使生產者在達到最佳化總期望成本之狀況下，作供應商選擇之決策參考。而生產者總成本包括原料期望成本、相關庫存成本、整備成本、產能期望成本及成品運送成本等項。並以生產者對不同供應商購買原料，且對下游裝配者相同之期望交貨前置時間作為成本比較基準，包括期望採購前置時間、期望生產前置時間及運送前置時間。研究中發現，期望採購前置時間之長短及其變異將影響相關庫存期望成本，而期望生產前置時間長短將影響產能期望成本，也就是期望生產前置時間愈長，則產能期望成本愈低，至於成品運送前置時間將影響成品運送成本，同樣的，當成品運送前置時間愈長，則成品運送成本亦愈低。
文中並以一家位於高雄前鎮加工出口區之軟式印刷電路板的線路設計及製造廠商為例，說明模式的運用，並作成以下結論：(1)生產者供應商之選擇應以最佳化總期望成本為依據，而非僅考量單價、期望採購前置時間及變異等單一交易條件，及(2)生產者之產能期望成本與成品運送成本具有抵換關係。

This research provides manufacturers with the effects of different suppliers’ unit price, purchasing lead-time, and variance on cost structure through optimizing production cost model. This makes producers reach the Optimal Expected Total Cost (OETC) with reference to every kind of cost during production process besides purchasing cost. The consideration of total production cost includes expected raw material cost, expected relevant inventory cost, setup cost, expected capacity cost, and transportation cost. The research compares the cost of different suppliers based on the same Expected Delivery Time (EDT), including expected lead-time of purchasing, expected lead-time of manufacturing, and lead-time of transportation. It was founded in this study that the expected purchasing lead-time and the variances are impacting relevant expected inventory cost. On the other hand, the expected manufacturing lead-time would leads to higher expected capacity cost. The longer the expected manufacturing lead-time is, the lower the expected capacity cost will be. Transportation lead-time affects the transportation cost. The longer the transportation lead-time is, the lower the transportation will be.
This research takes a manufacturer of Flexible Printed Circuits Board (FPCB) in Cianjhen Export Zone at Kaohsiung as an example for cost model and arrives at the following conclusions: (1) Instead of just concerning unit price, expected purchasing lead-time, or variance only, the Optimal Expected Total Cost (OETC) should be the criterion of supplier selection, and (2) there exists a trade-off relationship between expected capacity cost and transportation cost.

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