公司在無法獲取新的商業模式以提高收益時，降低成本就成維持獲利的唯一途徑。多數公司都以撙節支出、縮減人事來快速達成降低成本的目的，但又希望能維持甚至提高營運目標，當此種想法強加在實際執行工作的員工身上時，通常會引發不滿甚至反彈，因而形成對立，在互不信任的狀況下人心渙散，整體效能自然低落，別說提高營收，甚至是維持原營運目標都有困難，此惡性循環一旦形成，公司的命運堪慮。如何借由管理手段，在不增加人力及支出的情況下，維持一定的產能，並達到降低成本的目標，這一挑戰需要全新的組織結構和創新的生產系統。
本文探討以機械加工業為主的個案公司，如何藉由精實管理的導入，改變原有的生產模式，以流動性生產、平準化手法充份發揮人力並使生產更流暢，如何落實排除生產中的浪費有效降低成本，以VSM(Value Stream Mapping)價值溪流分析，找出流程瓶頸加以改善並驗證其有效性。証明透過自身管理體制的精實，即使不增加設備及人力的情況下，同樣能為公司帶來可觀的效益，更重要的是藉由精實管理的推行，全體員工共同為公司的提升付出心力，不但提升員工向心力，更讓致力於卓越與持續改善成為公司的文化，為下個階段的躍進，奠定更為穩固的基礎。

When companies cannot obtain new business models to increase revenue, reducing costs is the only way to maintain profitability. Most companies have achieved the goal of reducing costs quickly with reduced expenses and manpower. But they also hope to maintain or even increase their revenue goal. When such ideas are imposed on employees who actually perform work, they often cause dissatisfaction and even rebound, thus forming opposition. In a situ-ation of mutual distrust, people are divided and the overall performance is low, not to mention improve the revenue, and even maintain the original goals are difficult. How to use manage-ment means to maintain certain production capacity and achieve cost reduction without in-creasing man power and expenditures. This challenge requires a new organization and an inno-vative production system.
This research illustrates how case company based on the mechanical maching industry change their original production mode through the lean management with flow and leveling production and human resources are fully utilized and production is made smoother. How to eliminate the waste in production for reducing the cost, and find the bottleneck of the process, and improves its effectiveness by the Value Stream Mapping (VSM). Prove that through the lean management system, even if it does not increase the equipment and man power, it can al-so bring considerable benefits to the company. More importantly, through the implementation of lean management, all employees work hard together, but also to strive for excellence and continuous improvement to be the company's culture, and to lay a more solid foundation for the next stage of leap forward.

中文
[ 1] 工具機發展基金會編著，「海關進出口統計月報」，2016。
[ 2] 謝明瑞，「台灣機械業的發展」，財團法人國家政策研究基金會，2002。
取自http://old.npf.org.tw/PUBLICATION/FM/091/FM-R-091-009.htm
[ 3] 蔡德藏，工廠實習:機工廠實習，全華科技圖書公司，台北，2009。
[ 4] 智研科技，「三軸加工機原理」，2018年4月28日。
取自http://support.intek.com.tw/product-selection-guide
[ 6] 邱琬雯，「台灣機械產業現況與趨勢展望」，機械工業雜誌，No.418，2018。
[ 7] 莊易安，「機械業出口熱 去年大滿貫」，工商時報，2018/01/19。
[ 8] 邱琬雯，「2017機械產業年鑑」，ITIS智網，pp1-9，2017。
[ 9] 王正青，「台灣精密機械工業現況與展望」，台灣機械工業同業公會PPT，pp29-35，2014。
[10] 李裕昆譯，「臨界生產方式」，中華企業管理發展中心，台北，1994。(J.P. Womack, D.T. Jones, D. Roos，Lean Production)。
[11] 劍橋英漢字典網路版，2018年4月15日。
取自https://dictionary.cambridge.org/dictionary/english-chinese-traditional/lean
[12] 國瑞協力會TPS自主研究會編譯，「追求超脫規模的經營-豐田生產方式」，中衛發展中心，台北，2001。(原著: 大野耐一，追求超脫規模的經營-豐田生產方式)
[15] 周姚君譯，圖解豐田生產方式，經濟新潮社，台北，2007。(原著: 澤田善次郎等編著，豐田生產方式研究會，圖解豐田生產方式)
[21] 李芳齡譯，「豐田模式，精實標竿企業的14大管理原則」，美商麥格羅希爾國際股份有限公司台灣分公司，台北，2004。(原著: Liker. J. K., The TOYOTA Way)
[22] 鍾漢清譯，「精實革命：消除浪費、創造獲利的有效方法」，經濟新潮社，台北，2003。(原著: Womack. J.P & Jones, D. T., Lean Thinking: Banish waste and create wealth in your corporation)
[23] 彭俐菱，「台灣工具機產業機械特質與精實變革」。東海大學，碩士論文，2012。
[24] 黃肇義，「兩岸轉型升級創未來」，中衛報告，No.27，2014。
[25] 林慧如譯，豐田智慧: 充分發揮人的力量，經濟新潮社，台北，2005。(原著: 若松義人，近藤哲夫，豐田智慧)
[26] 鄭堃斌，「SWOT與SMART的應用探討」，電腦科技電子報，No.153，2010。
[27] 丁惠民譯，「精實六標準差工具手冊」，美商麥格羅希爾國際股份有限公司台灣分公司，台北，2006。(原著: George. M. L., Rowland. D., Price. M. & Maxey. J., The Lean Six Sigma Pocket Tool book)

英文
[ 5] OKUMA, “A 5-axis machine that really cuts”, 2018/04/18.
https://www.okuma.co.jp/english/product/index.html#five
[13] Wilson, L., How To Implement Lean Manufacturing, McGraw-Hill, New York, 2009.
[14] Markus L. Stamm, Thomas R. Neitzert, and Darius P.K. Singh, “TQM, TPM, TOC, Lean and Six Sigma – Evolution of manufacturing methodologies under the paradigm shift from Taylorism/Fordism to Toyotism?”, School of Engineering AUT University Auckland, New Zealand, pp6-7, 2010.
[16] Miltenburg, J., “U-shaped production lines: a review of theory and practice”, International Journal of Production Economics, Vol. 70 No. 3, pp. 201-14, 2001.
[17] Kobayashi, I., Twenty Keys to Workplace Improvement, Productivity Press, Cambridge, MA, 1995.
[18] Wu, Y.C., “Lean manufacturing: a perspective of lean suppliers”, International Journal of Operations & Production Management, Vol. 23 No. 11, pp. 1349-76, 2003.
[19] Conner, G., “Lean Manufacturing for the Small Shop”, Society of Manufacturing Engineers(SME), Dearborn, MI, 2001.
[20] Rawabdeh, I. A., ”A model for the assessment of waste in job shop environments”, International Journal of Operations & Production Management, Vol. 25 No. 8, pp. 800-822, 2005.
[28] Shah, R. and P. T. Ward., Lean Manufacturing: Context, Practice Bundles, and Performance Journal of Operational Man