In this paper, the mathematical modeling, the dynamic solution, and the decision criteria through calculus of variations to complete the optimal material removal rate (MRR) control of a cutting tool under the expected machining quantity are introduced. To realize the optimum MRR, a commercialized lathe system with a DSP (Digital Processor Controller) and a man-machine interface is developed. During machining, the feed movement is interrupted and the position of the cutting tool at this moment returns to the fixed original point. After that the rotation of the work-piece continues the last revolution, the cutting edge is moved off the transient surface in the axial direction, after which the rotation stops. Additionally, the implementation of dynamic MRR control for a real-word industrial case is experimentally performed on our proposed digital PC-based lathe system. The surface roughness of all machined work-pieces is found to not only stabilize as the tool consumed, but also accomplish the recognized standard for finish turning. With this study, the adaptability of the dynamic control of optimum MRR as well as the realization of the digital PC-based lathe system are absolutely guaranteed. 本文擬發展一考量訂購量與交期限制下，建構一動態切削作業控制(DMPC)之數學模型，探討材料移除速率(MRR)之動態最佳控制，並藉由解決系統開發過程中所可能遭遇之理論與實務問題，來深入探討如何達成最佳材料移除速率的極限性能。本研究不僅將材料移除速率以動態函數導入目標式中，並運用變分法(Calculus of Variations)廣泛地求解此一動態最適控制問題；進而發展出切削作業在訂購量與交期限制下，材料移除速率控制的最佳解，以及一套選擇最佳解的決策準則。此外，並針對最佳解中之各決策變數，進行敏感性分析；更取一業界實例作完整之數值模擬比較，以驗證最佳解之適用性。
