台灣顏料產業主要是以委託加工製造為主，產品形式屬於接單生產(Build to Order, BTO)型態，由於產品規格隨客戶需求而改變，易造成製程及物料使用上的差異。本研究以近代國內外研究大量客製化之相關文獻理論為基礎，以一家顏料製造商為研究對象，蒐集一年的生產資料，探討成本、產量、回應速度與客製化程度之構面要素，建立客製化程度的評估模式，分析四者相互關聯性，配合顏料產業面臨的現況與瓶頸加以研討，並以效益觀點探討相關策略作法及考量因素，作為企業在採行客製化生產型態時之參考依據。實證分析結果顯示：成本、產量、回應速度與客製化程度確實存在關係，存貨投資報酬率、存貨週轉率、產能效率與單位工程完工時間對客製化程度具有顯著的正向影響；產能利用率、訂單準時交貨率對客製化程度具有顯著的負向影響，顯示在生產途程安排的重要性。此外，依據個案公司廠務主管與高階經營管理階層的訪談，建立適合國內顏料產業之策略定位，進而提昇企業本身的競爭優勢。

The services of pigment industry in Taiwan are mostly commissioned processing and manufacturing. Being "Build to Order (BTO)" to meet the customers' needs, the products are often differed in manufacture process and materiel. After systematically reviewing BTO related literatures, a case study on a pigment manufacturer was conducted. Based on a whole year's productive data, factors of cost efficiency, capacity, responsiveness, and the degree of customization were discussed. An assessment model was developed to analyze the relationships among the four factors. Considering the present challenges and competitions posed to the pigment industry, influencing factors and optimal strategies were derived upon different custom requests.The results suggested that there are relationships existed among cost efficiency, productivity, responsiveness, and the degree of customization. The rate of return on stock, inventory turnover, capacity efficiency, and unit completed time have significant positive influences on the degree of customization. The capacity utilization and on time deliver, on the other hand, have significant negative influence on the degree of customization. It demonstrated the importance of production planning and scheduling. Further interviews with the directors and managers of the factory, the best strategy for the pigment industry in Taiwan was derived to ensure the competitive advantage of the enterprise.