BOM是產品生命週期自設計開發、生產計畫、物料計畫、購料備料、生產製造到銷售與製造成本的基礎資料，若BOM中包含製造途程功能將會衍生大量的半成品品項，所以必須將製造途程功能分離以簡化BOM，方能減輕工程、生管及製造等部門的負荷，並且消除不必要的成本。
本研究以個案分析公司隨著業務成長以及推動新的管理策略，對製程各階段需要更細緻和嚴密的控管，使得BOM增加了加工階層的半成品而變得較為複雜，衍生各部門的管理困境。在追求精實管理的共識下，因此選擇以導入製程管理系統將製造途程功能分離，進行BOM簡化。經本研究驗證確實達成了縮減BOM階層與提高單筆製造命令之銷售產出量等目標，並且在資訊電子業與小型機械加工業中若此方法應用得當更可促進作業簡化及增加開發彈性。
同時經由本研究將上述BOM簡化管理規則邏輯，以稽核程式方式提供工程、生管及製造等各部門一套可遵循的BOM簡化原則標準來強化企業競爭力，以及讓有興趣導入的企業參考及推廣。

BOM is the basic information for design and development, production planning, material planning, purchasing, manufacturing to sales and manufacturing costing in product life cycle. If BOM involves complex manufacturing routing function, it will cause a large number of semi-finished products inventory. To simplify the BOM, the manufacturing routing function has to be separated first, then the associated operations is simplified and the load of engineering, production management and manufacturing departments could be lightened with the unnecessary costs eliminated.
This research used case study method to analyze the companies meeting business growth with adopting the new management strategies of more careful and strict control on the manufacturing routing. However, this practice made the BOM more complicated and brought about the management dilemma of increased semi-finished products inventory for the manufacturing related departments. Hence, in the pursuit of lean management, the companies chose to simplify BOM by using separation and simplification rules. Based on our case analysis, this method reduced the BOM levels and increased the sales output on each manufacturing order. This method can enhance the operation simplicity and development flexibility when applied appropriately to both information electronics manufacturers and small-size machining processing vendors.
Through the structured rule logics of the simplifying BOM process mentioned above, this research offers a standard set of principles of BOM simplification for engineering, production, and manufacturing departments to follow with auditable process to strengthen enterprises’ operational competitiveness and provides a reference model for improvement in the future.

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