臺灣的製造業者受到新臺幣升值、勞工成本提高及環保意識抬頭的影響，以至於 國際競爭力大幅下降，另外消費者對產品品質及功能的要求越來越高，也造成產品生命週期 的縮短，這些因素促使業者不得不引進先進製造技術，來提升其競爭能力。由於先進製造技 術具有極高的生產效率及彈性，很適合少量多樣的生產形態，因此世界各國紛紛採行此一策 略，以取得長期的競爭優勢。然而，引進先進製造技術需要投入大量的資金、時間與人力， 在引進之前，必須先確定先進製造系統的引進的確可以提升公司的競爭地位，達成公司的策 略目標。而由於先進製造技術的複雜性，使得引進評估的工作非常困難，傳統所使用的經濟 評估模式並不十分適用，必須發展出考慮因素更完整、更廣泛而且實用的評估模式。本研究 提出一個整合評估模式，同時考慮經濟性及非經濟性因素，作為引進先進製造技術的決策流 程。階段一為景氣度淨現值評估模式，比較先進製造技術與傳統設備的經濟性差異。階段二 為學習曲線理論，分別比較先進製造技術與傳統設備的人工效率的差異。階段三為模糊度量 評估法的應用，可以在公司眾多的製造策略下，決定引進何種先進製造技術，最能增加公司 的長期競爭優勢、提升產能以及擴大盈利的目標。

　　　　　Due to the appreciation of Taiwan currency, the increase of the labor cost, and the emphasis of the environmental protection, the competitive advantage of domestic manufacturers has dramatically declined. In addition, the continuous demands of products with high quality and superior performance from consumers have substantially shortened the product life cycle. To regain the market share, the industrialists are inevitably forced to invest in advanced manufacturing technologies to strengthen the competitiveness. Advanced manfacturing technologies are capable of producing products with higher productivity and flexibility, and are most suitable for low volume production with areat product variety. Thus, it is strategically adopted by industry-intensive countries around the world. Nevertheless, investment in advanced manufacturing technologies involves significant amount of budget, time, and manpower. The investment decisions must be carefully and throughly evaluated to ensure that the competitive position can certainly be enhanced so as to meet the firm's strategic goal. Appraising the advanced manufacturing technologies is a complex and difficult task, the traditional economic evaluation techniques are not sufficient to assure a robust investment decision. This study proposes an integrated evaluation model which takes into account both quantitative and qualitative factors to assist management in making investment decisions associated with new technologies. The model consists of three stages, the first stage compares the benefits between the existing and the advanced technologies using State-Price net present value, the second stage applies the learning curve theory to evaluate the possible cost saving for a specific new technology. Finally, the last stage employs the Fuzzy approach to subjectively appraise the strategic factors such as long term competitive advantage, production flexibility, and the like.