在豐田「問題」不是一個負面詞，「問題」是「變相的改善」行動，豐田的理念不是隱藏問題，而是積極發現問題並願意改進，為了理性、科學、有效的去解決問題，豐田開發了一種解決問題的方法，稱為TBP（ TBPToyota Business Practice豐田經營實踐）。TBP的核心價值不僅僅是提升個人能力帶來的貢獻做實際改善，更重要的是它創造了持續學習的環境氛圍，更通過持續改善強化公司體質能夠應對不斷變化的環境。豐田生產系統（TPS）被廣泛認可其潛力和價值，但作為豐田成功的關鍵因素之一的TBP問題解決方法，卻尚未得到廣泛研究。TBP的應用和實踐根植於豐田生產系統中，豐田長期致力於通過TBP培養員工的問題解決能力，這也是豐田成功的重要關鍵因素。在這項研究中， 應用TBP 為基礎架構，確定J公司在經營上根本問題原因，並提出問題的改進措施。根據 TBP的步驟方法作為改善工作展開的基準，探討J公司經營上的問題，提出問題的改進措施，逐步的去強化J公司競爭力，改善至今從數據看出， J公司財務和營收朝著好的方向發展獲得一定的成果，這表明TBP解決問題方法模式確實可以為企業做出貢獻。我們隨著高齡化、少子化以及環境急驟的改變，在這瞬息萬變的環境中面臨著複雜的問題和課題。為了能夠理性、科學、有效的解決，透過教導員工如何解決工作中的問題並讓他們參與持續改善過程，習得確實掌握問題解決的方法，透過PDCA管理循環模式落實運行是非常重要的。

In Toyota, "problem" is not a negative term, but rather a "stealthy improvement" action. Toyota's philosophy is to actively identify and improve problems, rather than hiding them. To solve problems effectively, Toyota has developed the TBP (Toyota Business Practice) problem-solving method. The core value of TBP is not only individual contributions to practical improvement, but also creating a culture of continuous learning that strengthens the company's ability to adapt to changing environments through continuous improvement. While the Toyota Production System (TPS) is widely recognized for its value, TBP - one of the key factors in Toyota's success - has not been extensively studied. TBP is rooted in the Toyota Production System and Toyota has long focused on developing employees' problem-solving skills through TBP, which has been crucial to their success. This study used TBP as a framework to identify the root causes of J Company's fundamental problems in operations and propose improvement measures. By following TBP's steps as a benchmark for improvement work, the problems in J Company's operations were discussed and improvement measures were proposed to enhance their competitiveness. Data shows that J Company's financials and revenue have improved, demonstrating the effectiveness of the TBP problem-solving method. In today's rapidly changing environment with aging populations, declining birth rates, and environmental shifts, we face complex challenges. To address these challenges rationally, scientifically, and effectively, it is crucial to teach employees how to solve problems in their work, involve them in the continuous improvement process, and develop the necessary skills for implementing the PDCA management cycle.

精實現場管理 作者大野義男 江瑞坤 財團法人中衛發展中心出2014年10月出版（ISBN 13 : 978-7690-96-8）
2. 作者 ㈱OJTソリューションズ トヨタ　仕事の基本大全(中経版)ASIN :B00TQJV5BE出版社 ‏: KADOKAWA (2015/2/23)
3. 作者 ㈱OJTソリューションズ トヨタの問題點解決（PROBLEM SOLVING THE TOYOTA WAY）(ISBN978-4-04-600312-6 C2034)
4. 作者 島谷祐司 西川幸延 論文：プロジェクトデザイン教育における ものづくり現場の問題解決手法『なぜなぜ分析』の適用(Application of the problem-solving method of manufacturing sites "Why-Why Analysis"for Project Design Education)
5. 作者 松 原 裕 之. 花 原 雪 州. 論文： KWS 振り返りのなぜなぜ分析による問題解決力を育成する取り組み(An Approach to Develop Problem Solving Skills Using Ask-Why by KWS Retrospectives) 工学教育(J.of JSEE), 63–5(2015)
6. 伊 藤 賢(Kenji ITO) 次 トヨ タ の競 争 力 の特 質 とメカ ニ ズ ム-組 織文化 を中心 として-( Characteristics of Competitive Power and Its Mechanism in TOYOTA-Organizational Culture in TOYOTA-)日本 生 産 管 理 学 会 論 文 誌 Vol.10, No.3, 2004.3