企業決策者常常會針對產品自製生產或向外購買進行決策與取捨。”Buy”從外部製造商買入必須要的產品-可釋放內部資源、降低資金需求、增加彈性和提高資本報酬率，但是在競爭的市場上仍然必需尋求潛在的品質問題與供應風險。”Make”方式-在公司內部建議或開發必要的產品，充分利用公司現有內部的產能吸收固定成本和保護知識產權，但將使得內部複雜化並花更多時間與資源。

本論文就以台灣TFT-LCD面板產業生產流程為研究對象，研究目的主要藉由自製或委外相關書籍與文獻為理論基礎，探討出面板產業自製或委外的決策關鍵因素。並透過流程模組化切割後，定義出企業可模組化生產流程。根據以往的資料收集與訪查，產業中多以主觀的評核法來決定企業的委外或自製模式。依據參考Mohsen (2011) & Platts (2002) 所提出的實證論述” make vs. buy decisions.”為架構，引證於案例公司各段模組化生產流程自製或委外決策，經由論文研究之後，發現透過本法的架構判斷後，可以比較明確的得到自製或委外的決策答案。

使用自製或委外決策策略檢視TFT-LCD生產流程，在第一階段使用Mohsen (2011)所提「核心競爭力」&「企業資源層面」找出核心競爭力之活動，第二階段使用Platts (2002)所提「工程技術與製造能力」、「成本」、「供應鏈管理能力」、「系統支援能力」對於非核心競爭活動使用AHP分析法做出最後決策。第一階段找出Array、CF、Cell為核心競爭活動，第二階段評估JI&MA生產流程後，以MA的委外加權分數高於自製。在個案公司的實證中也證實MA委外生產可獲得相較自製更有競爭力的生產模式。並透過個案公司的實證，得以自製或委外決策架構將提供企業自製或委外決策使用，以做為企業的管理與發展參考。

Abstract
The trade-offs between making a product in- house and buying it externally are well known to most senior executives. The “buy” approach— a manufacturer purchasing a necessary part from an outside source—frees up resources, reduces capital demands, increases flexibility and improves returns on capital employed, but in a tough market companies may seek to avoid potential quality concerns and supply risks. On the other hand, a “make” approach—developing and building that same necessary part internally— enables the company to utilize available internal capacity; absorb fixed costs and protect intellectual property. but it can lead to unnecessary complexity and divert time and attention away from higher- value activities.
This thesis takes Flat panel display of Taiwan as research, main objective of research is make or buy related books and references as basic theory, investigate the crucial element of flat panel industry make or buy decision. In addiction, through process modularity tangency, define production process which enterprise could make modularity. Base on the database collection and interviews, the subjective appraisal is more often used in the company "Make or Buy" model.
This research takes the structure of positivism in " make vs. buy decisions." by Mohsen (2011) & Platts (2002) against cases to be referred to "make or buy" decision in each modularity production process. Through this thesis research, the decision model of Platts offered a more confidence answer to us for now and further prediction on this subject.
Using the “Make or Buy” theory to inspect the TFT-LCD production process, the first stage is using Mohsen (2011) “Core competency” and “Resource-Based View” to find out the main competetive process. The next is using Platts (2002) theory as ”Technology & Manufacturing Processes”、”Costing”、”Supply Chain Management & Logistics”、”Support System” for the none-competetive process to do the AHP analysis to make the final decision. In the first stage for TFT-LCD process, we find out the Array, CF and Cell process are the main competitive process. In the second stage to evaluate JI and MA production flow, we get the Buy is higher weighted point than Make in MA processs. Also, the study case in company result is aligned and approved the “Buy” method in MA can get more competitive than “Make”mothed. Under the study case get approved by company, the “Buy or Make”decision structure could provide for comapy to decise the process if it will be “Buy” or “Make”, and also could be the reference for company management and development.
Keywords：Flat panel display、Make or Buy、Modularity、Decision

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