| 摘要註: |
最近大學畢業生起薪22K的話題不斷的被提出來，主計總處2013年10月公佈最新薪資與生產力統計，國人平均薪資退回16前年水準，國人低薪資是無可爭議的事實。關於低薪資的原因各說紛紜，以下列舉比較有代表性的說法，包括有人認為企業主的管理能力不及格，真正該領22K的是台灣的老闆。或是如總統所說的薪資不能加，是因為廠商覺得錢賺的不夠。也有人認為，若想提升台灣薪資水準，企業必須強化創新能力。以上眾說紛紜，但都指出相同的問題，即企業的管理方式沒有善步，效率不彰，企業主不圖改善生產技術，成本不能與時俱降，壓縮獲利，以致無力調薪。總之，廠商獲力沒有增加，就不會有薪資調整的誘因，要增加獲利，最直接而有效的方法即為實施精實的生產方式，首要在於排除浪費，所有的活動都需要有附加價值，因此豐田生產模式之中之消除七種浪費成為十分迫切需要的應用工具，不用資本的投入或極少的花費，即能達到立竿見影的效果。本研究以六家製造業的改善成果，探索不同的企業形態，其改善的成效與消除七種浪費之間的關聯，求取最有效的改善工具，做為企業的參考。研究成果發現，工資占總成本高的企業，即勞力密集的企業，使用消除動作的浪費，可以得到較大的效果，如其中的一家公司工資占銷售比高達30%，改善金額占消售比為10.4%，改善效果巨大。而資本密集的企業，比較適合使用消除等待的浪費，即提高機械的使用效率，使產能增加，提高獲益。另外對消除七種浪費的內容詳細的闡述，希望能給生產企業帶來好的範例，尤其是對中小企業有所幫助，使企業主獲利增加，員工得以調薪。 Recently, people continuously talk about the issue of "college graduates entering the workplace make a starting salary of only 22000 NTD per month". DGBAS (Directorate-General of Budget, Accounting and Statistics) announced the newest earnings and productivity statistics of October 2013. Our average salary fall back to the level of 16 years ago. It cannot be denied that people in Taiwan earn less salary. There are many causes that may lead to less salary, and you can see several representative opinions as below. Some people think business owners fail in business management, so Taiwanese bosses should be the persons earn 22K in reality. Some people think it is like the President said "company profit is so less that employees can't get a pay raise." Some people also think that enterprises must strengthen their innovation ability in order to increase Taiwan salary level. No matter how many different kinds of opinions they are, the main problem is that enterprises do not improve their management, efficiency and production technology. Besides, they cannot keep the cost down and make the profit, so they are unable to make the salary increase. To sum up, no pay raise without profit. Implementing lean production is the most direct and effective way to increase profit. Elimination waste is the first importance, and all activities have to be added value. Therefore, the elimination 7 wastes of Toyota Production System becomes an urgent need of application tool, because it will get instant results without any capital or with less cost.In this study, six manufacturing improvements, to explore different forms of enterprises, improve the effectiveness and relevance between seven kinds of waste elimination, seeking the most effective tool to improve the enterprise, as a reference.The research results indicate that the total cost is high, wages of enterprises, which is labor intensive enterprise, use to eliminate the waste of motion, can get a larger effect, such as one of the company to pay for the sales ratio as high as 30%, to improve the amount of sales ratio of 10.4%, improve the effect of great. While the capital intensive enterprise, more suitable for use to eliminate the waiting waste, which improve the efficiency of the use of machinery, the increase in production capacity, improve the benefit. In addition to the elimination of seven waste content in detail, the hope can give a production enterprise to bring the good example, especially to help small and medium-sized enterprises, the enterprise profit, staff to pay. |