在全球化的營運環境中，為了降低大量客製化帶來的成本，又要快速回應顧客需求，重新設計產品及流程以延遲產品差異，便成了企業近來用以因應那些挑戰的方法，因而產生了延遲（postponement）的概念。
延遲主要的概念是透過產品或製程的重新設計，儘可能將產品差異點延後，直到收到顧客訂單，再完成最後的作業，以因應大量客製化的市場需求。由於延遲策略的實施，會重新設計產品或流程並產生額外的成本，這些成本之間的權衡（trade-off）使得企業不一定會採行延遲策略。此外，當外在環境發生變化時，成本的結構也會改變，使得決策必須重新考量。
本研究建立了一個能反映各種情境（scenario）的總相關成本模型，並探討：(1).不同情境下，應共同化到什麼階段才是最適的？(2).當外在環境變化快速或無法預測時，廠商在無法立即調整生產模式的情況下，該如何設計流程才能產生最低的成本結構？(3).若廠商能不受限制的調整生產模式，則該如何調整才能使總成本最小？由於延遲策略的種類繁多，本研究將聚焦於其中的標準化設計、模組化設計，並比較兩者在成本結構上的異同，提供廠商更明確的使用原則與方向。
從本研究建立的決策模型中發現，決定製程應共同化到什麼階段，主要的關鍵變數在於共同化所需的投資成本與共同化所帶來的額外成本（處理成本、存貨成本），這些因子之間的權衡會決定最適的延遲策略。總的來說，當景氣不佳時，適合採用沒有延遲的製造流程；當景氣較佳時，適合應用延遲原則的製程設計。

Expanding product variety and high customer service provision are both major challenges for manufacturers to compete in the global operating environment. In addition to reduce cost and response customers’ needs quickly, redesigning products and processes so as to delay the point of product differentiation is becoming an emerging means to meet these challenges. Consequently, this is the concept of postponement.
The principle of postponement calls for redesigning products and processes so that the stages of the production process in which a common process is used are prolonged. Once orders are received, manufacturers finish the final operation to address the demands of mass customization. However, the product / process redesign will produce additional costs and the trade-off between costs will make enterprises hesitate to change the points of differentiation. Moreover, when the outside conditions change, the framework of total costs also changes and the operating decisions must be reconsidered again.
In this paper, we develop a simple model that captures the costs and benefits associated with the redesign strategy in various scenarios. We apply this model to discuss the following three key questions: (1). In each scenario, where is the point of differentiation in the production process？ (2). How should a firm design its processes to lower the total cost when changing is impossible or too costly in the fast changing environment？ (3). If an agile firm can change its mode of production to respond to the ever changing environment, how should it adjust the pattern of postponement to lower the total cost？
Since there are wide varieties of postponement, we focus our model to analyze two different product / process redesign approaches, namely, standardization and modular design, that are motivated by many real examples. We also compare these two approaches in all respects to provide more explicit principles and directions for enterprises.
Finally, we draw the following conclusions. First, in determining the stage at which the point of differentiation should occur, the key variables are the investment cost per operation and the additional cost, including the processing cost and inventory holding cost, that are resulted from postponement. The trade-off between those variables will determine the optimal postponement strategy. In the case when outside condition is unfavorable for firms, it may not be advisable to apply the principle of postponement. On the hand, when the condition is beneficial, postponement is a better choice.

1. 緒論 1
1.1. 前言 1
1.2. 研究背景 4
1.3. 研究動機 5
1.4. 研究目的 7
2. 文獻探討 9
2.1. 物流策略的相關文獻 9
2.1.1. 物流策略的概念 9
2.1.2. 物流策略的種類 11
2.1.3. 物流策略的內涵 12
2.1.4. 制定物流策略的方法 13
2.1.5. 物流策略的特定議題 13
2.2 延遲策略的相關研究 14
2.2.1. 延遲的定義 14
2.2.2. 延遲的演進 14
2.2.3. 延遲的種類 15
2.2.4. 小結 22
3. 變動環境下的延遲模型 27
3.1. 問題的分析與定義 27
3.2. 範圍與基本假設 31
3.2.1. 研究範圍限制 31
3.2.2. 模型的基本假設 32
3.3. 動態環境下的延遲決策模型 33
4. 不同情境下的最佳延遲點 35
4.1. 標準化的延遲策略 35
4.1.1. 模型分析 35
4.1.2. 數值分析 41
4.1.3. 小結 44
4.2. 模組化的延遲策略 45
4.2.1. 模型分析 45
4.2.2. 數值分析 51
4.2.3. 小結 56
4.3. 兩種延遲策略的成本結構比較 58
4.3.1. 投資成本的比較 58
4.3.2. 處理成本的比較 59
4.3.3. 存貨持有成本的比較 59
5. 結論與建議 61
5.1. 結論 61
5.2. 貢獻 64
5.3. 建議與未來研究方向 65
參考文獻 69
附表一　1968-2002的景氣對策信號綜合判斷分數 75
附表二　模組化策略之總相關成本的變化 76

中文文獻
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15. 楊弘成（2001），延遲理論應用於成衣染整之成本評估，逢甲大學工業工程學系碩士論文。
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17. 劉皇林（1998），供應鍊延遲理論對存貨影響之探討，交通大學工業工程與管理系碩士論文。
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19. 謝欣穎（1999），從專業物流公司經營現況分析國內物流產業之發展趨勢，交通大學運輸工程與管理系碩士論文。
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