本文個案探討的是B公司密閉式抽痰管的生產線，每年皆有穩定的成長與產能規劃，由於其品質優異性價比高的特性，在市場中逐漸佔有一席之地，且佔公司整體營收的比例逐年增加，故在2020年度規劃中，預計要將原本每月6萬套的產能在年底前達到每月8萬套的產能，以利進一步的擴展市場。
B公司產品密閉式抽痰管於Covid-19期間，因市場需求量由每月6萬套暴增至16萬套，公司原定的年度產能提升至8萬套的規劃已無法滿足市場每月16萬套的需求量，經資源基礎理論評估後，公司內部決定快速提升產能讓供給量可以滿足需求量，運用豐田管理模式與精實生產的手法，執行動作研究和依照ECRS原則檢視生產線，並進行整體的規劃，建立流水線與完成人員教育訓練和多能工的培養，並經由標竿學習來進行製程改善與自動化機台開發，藉以提升整體產能與持續改善保持企業競爭力。

The case discussed in this paper is the production line of closed sputum suction tube of company B, which has stable growth and capacity planning every year. Due to its excellent quality and high-cost performance, it gradually occupies a place in the market and accounts for an increasing proportion of the company's overall revenue year by year. Therefore, in the 2020 plan, it is expected to increase the original capacity of 60000 sets per month to 80000 sets per month by the end of the year, so as to further expand the market.
During covid-19, the market demand for the closed sputum suction tube of company B increased sharply from 60000 sets per month to 160000 sets, and the company's original plan to increase the annual production capacity to 80000 sets has been unable to meet the market demand of 160000 sets per month. After the evaluation of resource-based theory, the company decided to rapidly increase the production capacity so that the supply can meet the demand, using Toyota Management Mode and lean production, Carrying out action research, and inspecting the production line according to ECRs principles, making overall planning, establish assembly line and complete personnel education and training and multi-functional worker training, and carry out process improvement and automation machine development through benchmarking learning, so as to improve the overall production capacity and continuously improve and maintain the competitiveness of the enterprise.

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