財順機械工業股份有限公司(簡稱A公司)從事研發與生產印後機械設備，為了提升在市場的競爭優勢，成立研發零件加工中心，目的在於縮短研發機的開發時程，因應研發的進程評估，而大量購入CNC工具機。由於研發的進度延誤以及開發失敗，導致於加工中心的CNC機台傢動率不足，為了提升產能傢機率，將原本外包的加工零件，從供應商大批量地抽回改成自製，原本的研發零加工中心變成了標準零件生產中心，造成日後加工中心無法挪出時間生產研發件，而失去原本所規劃的目的。同時，因為取消供應商的零件採購，使得供應商的配合度、售價以及交期都有明顯的變糟。
為了打破這僵局，A公司與所羅門股份有限公司(簡稱B公司)共同合作開發一套智慧化生產系統，運用AIOT的技術，達成多樣少量的生產模式，提高零件的生產週轉率，以及不再生產多餘的庫存件，進而達成降低庫存的金額，同時爭取更多的生產時間，使得加工中心可以生產研發件，不只回歸成立加工中心的目的，還開拓零件加工的產業。盤點A公司在共同合作過程中，不只使得加工中心的成功轉型，也對於AIOT的技術運用更加瞭解。
A公司藉由智慧化生產系統推動其供應商共同前進，輔導供應商能夠建立起系統化的管理思維，而提升生產的效率、增加的營收，藉由這樣輔導活動，重新建立雙方之間的合作關係，創造雙贏的局面。而對於A公司能夠在輔導的過程中，從中學習到加工領域的KNOW-HOW，納入AIOT的技術中，在未來的一天，開創出另一個技術領域。

In order to enhance the advantage in the market, SBL Machinery Co., Ltd set up a parts processing center. The purpose was to shorten the development time of R & D machinery. Upon setting up a processing center, however, a large number of CNC machinery was purchased due to the error of R & D process evaluation, leading to the insufficiency of the overall processing utilization rate. Then, many parts were withdrawn from the suppliers, causing that the processing center afterwards could not make time to produce developed products, which did not fit for the original purpose. In the meantime, the withdrawal of parts from the suppliers brought about a significantly worse situation of the degree of coordination with the suppliers, as well as the price.
For the purpose of breaking this deadlock, SBL and Solomon Enterprises Ltd. developed a set of intelligent production system, the use of AIOT technology, to achieve a small variety of production models. Not only did it reduce the amount of inventory parts, but it shortened the production time of standard parts. The processing center, therefore, had enough time to produce developed products. Through this cooperation, the ability of technology was upgraded, and the advantages and disadvantages of the business model were re-counted.
Companies push their suppliers forward by means of the intelligent production system, counseling them to establish a systematic management thinking to improve the efficiency of production and to increase the companies’ revenues. By such
counseling activities, the partnership between the two sides can be re-built to create a win-win situation. As far as SBL is concerned, it can learn the know-how of processing field in the process of counseling and use AIOT technology more skillfully. In the future, SBL can create another technical field.

1.財順公司網站：http://www.sbl.tw/
2.Variant Market Research (2017) Computer Numerical Controls (CNC) Market Overview
3.沈美幸 2018年11月8日 《工商時報》〈機械業大老：Q4至明年Q1接單保守〉https://m.ctee.com.tw/focus/cedt/202407
4.臺灣機械同業公會-進出口速報http://www.tami.org.tw/news_week1.htm
5.陳念舜，2017年5月24日，《CTIMES》〈台灣工具機重塑產業競爭力〉https://www.ctimes.com.tw/DispArt/tw/%E6%99%BA%E6%85%A7%E6%A9%9F%E6%A2%B0/ICT/%E5%B7%A5%E7%A0%94%E9%99%A2/M2M/%E7%89%A9%E8%81%AF%E7%B6%B2/17052410378K.shtml
6.陳念舜，2017年5月24日，《CTIMES》〈台灣工具機重塑產業競爭力〉https://www.ctimes.com.tw/DispArt/tw/%E6%99%BA%E6%85%A7%E6%A9%9F%E6%A2%B0/ICT/%E5%B7%A5%E7%A0%94%E9%99%A2/M2M/%E7%89%A9%E8%81%AF%E7%B6%B2/17052410378K.shtml