| Summary: | 碩士 === 中原大學 === 企業管理研究所 === 106 === The steel industry is one of the global industrial bases and has been widely used in various industries. The case company produce stainless steel seamless pipes. The market size of stainless steel seamless pipes is small, but the market is oversupplied. In addition, the Mainland''s environmental protection awareness is gradually increasing and the laws and regulations are strictly limited, and the labor costs is also increasing. Anti-dumping and the trade policy of the United States and other countries have boosted the fierce competition among the Chinese steel producers and facing the dilemma of the profits worse than ever before. Therefore, how to ensure profits and maintain market share, the calculation model of product cost in quotation system is much more important than ever.
Therefore, this research is according to the data of three months'' actual production statistics - the yield of each sales order and the actual rate of finished product data were analyzed. Descriptive statistics were used to describe the sample number and proportion of product categories respectively. Then, using “paired sample T test” to analyze whether there is a significant difference between the sales order and the actual finished product rate. Finally, the" variation analysis "is used to check if there is production instability within this three months.
Through the analysis results to understand the differences between the various product categories, in addition to explore the reasons for the poor yield status, the follow-up focus on the products with the highest yield differences, using the five principles of the Lean Production – Identify Value, Map the Value Stream, Create Flow, Establish Pull, Seek Perfection to discover the waste during production process, and to improve the yield rate. Furthermore, making the quotation cost is a valuable reference and allowing company to develop appropriate pricing strategy for sales orders and the profit can be reasonably estimated.
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