本文針對多階生產線的生產延遲點規劃決策提供一組合適的解。這種生產延遲包括在生產過程中延緩產品的流程，直到接到訂單，此稱為時間延遲，或者是在某一生產階段之後將產品差異化，此稱為樣式延遲。本研究建構產品線的延遲點規劃數學決策模式，尋找最低總成本的解，並且以實際範例說明求解的步驟，以及各項系統參數對延遲點規劃決策的影響，執行結果顯示生產率、單位存貨成本、及投資設置成本三者非常影響產品線延遲點規劃的決策。

This paper gives an appropriate solution to the revised flow line, which often involves delaying the delivery of the products until the customer orders arrive, termed time postponement, or delaying the differentiation of the products until later production stages, termed form postponement. Our model enables us to quantify the total cost of the planning decision of the flow line. In a numerical study the influence of various model parameters is investigated and it is shown that the production rate, unit holding cost, and investment cost for postponement can obviously affect to the solution of the revised flow line.