製造業之機台設備成本相當昂貴，因此如何充分利用設備所提供的產能為相當重要之議題，這些議題包括如何避免多餘的機台造成不必要的產能浪費。面對多產品且迴流的生產型態，傳統的平衡指標－生產線平衡效率，並無法準確衡量平衡狀況與反映系統生產績效的優劣。本論文以多產品迴流生產線為研究對象，將製程平衡分為各工作站「機台數配置」與「製程平衡指標之計算」兩部分，考量製程良率、機台可利用率、換線整備時間、搬運時間等製程平衡參數將兩部分公式化，並提出製程平衡效率與製程平衡率兩項平衡指標。
透過案例設計與驗證，得到在製程平衡指標的計算式之中，等效工作站週期時間取「製程加工時間與製程前搬運時間最大者」最能準確地反映系統生產績效之優劣。最後，本研究建立製程平衡之標準化步驟，提供業界作為改善生產方針之參考。

The costs of equipments in production are quite expensive. Therefore, the issues about taking use of the purchased capacity from the equipments are very important, including how to avoid wasting the capacity of the unused machines. Line balance efficiency (LBE) couldn’t reflect the balance state and production performance exactly under the multi-product and re-entrant processes. This research sets the process balance as two parts: “Arrange machines for each station” and “Balance index calculating”, and considers balancing parameters, including “Yield rate”, “Availability”, “Transport time” and “Setup time, etc. Then, formulates the balancing process and provides indices: “Process Balance Efficiency, PBE” and “Process Balance Rate, PBR”.
By cases designed and result verification, the best parameter of calculating PBE and PBR is 「The max value of processing time and transport time」. Finally, the research defines the standard steps of process balance.

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