近幾年，製造業面臨最重要的困難是如何在短時間內，滿足各種不同客戶需求之訂單，因此許多企業紛紛研究如何適當的調整產能，以確保公司的競爭力。傳統的生產規劃與排程系統主要以物料需求規劃（Material Requirement Planning，MRP）的計算邏輯為主，其主要特性是以時間為計算準則。但因MRP之執行乃是假設於無缺料及無產能限制的條件，因此在實務上往往發現其執行結果與現場狀況有所差異，而無法真正執行。近年來，先進規劃與排程系統（Advanced Planning and Scheduling System; APS）的發展，使得上述的問題能有所改善。本研究運用APS之理論與觀念，提出將生產排程單以推的方式進行，以拉的方式處理物料需求日期，以求得合理可行的排程結果及物料訂購時間。在物料規劃方面乃是根據預定生產進度彙整出各料件的需求並計算料件的採購時點與建議訂購量。研究中，並實際以電子供應鏈產業之後段製程的封裝測試廠為其個案研究，蒐集整理封裝測試廠內部物料作業資料，探討如何將生產線上的實際物料需求即時回饋，以精準的計算出各項包材的訂購時機與訂購數量，充份掌握物料需求狀況，追求訂購期間內之庫存量最小量，免去庫存管理上的負擔。

　　　　　In the recently, the production management has been integrated with the resources and functions into the enterprise. In the past, the study of material requirement planning (MRP) has received a lot of attention and the literature on the subject is vast. However, the MRP is a predetermined framework that could not be change immediately. In the real world, many forms of uncertainty affect the production process. As such determined MRP is insufficient and inappropriate for most situations. In this paper, a new method of Advanced Planning & Scheduling (APS) is introduced based on the process reengineering and inventory theory. An illustrative example of IC industry is highlighted as well as managerial implications.