本研究之目的為探討工業4.0環境下，台灣中小型製造業進行數位轉型的具體方法以及其對工廠管理的效益。本研究採用個案研究法，以國內某端子台製造商為研究對象，透過導入智慧製造即時成本管理系統，將工業物聯網結合作業價值管理制(AVM)，除了即時的工單成本資訊之外，亦提供六大管理日報表，以整合因果關係之成本資訊協助資料導向決策的執行，同時解決智慧製造的管理問題。
研究結果發現：導入本系統能夠有效地管理工單成本，且透過品質及產能屬性成本之分析，進一步追蹤內部失敗作業成本及無生產力作業成本發生的原因，以便管理者採取相對應之改善措施，俾提升產品品質及工廠生產力。此外，本系統之成本資訊可作為管理者從事十項管理決策的基礎，強化決策之精準度進而提升企業經營績效。

The purpose of this study is to explore an effective method of digital transformation in Taiwan's small and medium-sized manufacturing industry and its benefits to factory management under Industry 4.0. This research adopts the case study method and takes a connector manufacturer in Taiwan as a research object. It integrates the Industrial Internet of Things (IIoT) and Activity Value Management System (AVMS) by introducing the Intelligent Cost System (ICS). ICS provides not only real-time cost information but also insightful management reports for the managers to make better decisions and to solve all kinds of product line challenges.
The research results reveal two important findings. First, the introduction of ICS manages costs effectively. Besides, the productivity cost analysis sheet enables managers to find out the possible reason for productive inefficiency, so that they might take further actions to improve product quality and factory productivity. Second, the information provided by ICS serves as the basis for strategic business decisions. Therefore, it strengthens the accuracy of decision-making and enhances business performance.

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