雖然精實生產在台灣製造業已扎根多年，但隨著環境的快速變動，在這個產品生命週期快速縮短、許多商品強調客製化的同時，台灣製造業需要轉換自身的競爭能力，兼顧品質、成本、速度與彈性等製造業的營運績效。而以中小企業為主的台灣，在資源極度有限的情況下，如何集中資源使用特定的精實手法，讓企業在所處的市場中改善營運績效表現，得以生存並取得更優異的製造營運績效。
本研究以台灣地區製造業為主要抽樣對象，調查受訪企業對精實生產管理概念的認同程度，以及使用精實生產手法的執行程度。收集的資料使用SPSS統計分析來進行歸納討論，本研究得到幾點結論如下：
一、 生產暢流是製造業營運績效最主要的課題。在本研究中，生產暢流和品質、速度、彈性等營運績效都有相當的涉入性，流程的順暢仍然是製造流程中影響品質與產出的最重要因素。
二、 統計製程控制SPC是製造品質和效率重要的管理工具，本研究中，和產品品質與速度相關的績效，統計製程控制的涉入性都很高，驗證SPC是製造業管控流程品質的重要方法。
三、 越是著重彈性績效的企業，越注重模組化和前置時間的縮短，本研究也證實，越注重彈性的企業，模組化的涉入就越深，同時也重視前置時間的涉入。
四、 當資源有限，企業越需選擇所處的環境投入資源去做改善。當驗證營運績效的不同屬性需要不同的精實手法去做投入，企業可以更集中在特定的區塊與手法，已達到事半功倍的效果。

Lean production has taken root in Taiwan for many years, but with the rapid environmental changes in this shortening product life cycles, many goods emphasize on customization, Manufacturing in Taiwan need to convert their competitiveness, taking into account manufacturing performance such like quality, cost, speed and flexibility. In this study, the survey respondents on the concept of lean production level of acceptance, and the use of lean manufacturing practices in the degree of implementation. Collected data using SPSS statistical analysis to summarize the discussion, some conclusions of this study are as follows: First, the flow of production is the most important issue in operating performance. Second, statistical process control is proved to be an important tool for the study. It is highly involved in product quality and speed-related performance. Third, flexible industries pay more attention on modular and lead time. Fourth, when resources are limited, companies need to choose the more resources into the environment in which to do to improve. When the verification needs of operating performance of the different properties of different lean techniques to do investment, companies can be more concentrated in certain blocks and techniques have reached multiplier effects.

誌謝 ................................................................................................................................... I
摘要 ................................................................................................................................. II
ABSTRACT .................................................................................................................. III
目錄 ................................................................................................................................ IV
第一章 緒論 .................................................................................................................... 1
第一節 研究背景 ......................................................................................................... 1
第二節 研究動機 ......................................................................................................... 2
第三節 研究目的 ......................................................................................................... 3
第四節 研究範圍與對象 ............................................................................................. 3
第五節 研究流程 ......................................................................................................... 4
第六節 論文架構 ......................................................................................................... 5
第二章 文獻探討 ............................................................................................................ 7
第一節 精實生產的崛貣與演化 ................................................................................. 7
第二節 精實生產相關文獻 ....................................................................................... 12
第三節 精實生產衡量指標 ....................................................................................... 17
第四節 製造績效衡量指標 ....................................................................................... 19
第五節 精實手法 ....................................................................................................... 21
第三章 研究設計 .......................................................................................................... 27
第一節 研究架構與假設 ........................................................................................... 27
第二節 研究變數與操作性定義 ............................................................................... 29
第三節 量表設計 ....................................................................................................... 35
第四節 研究對象與資料蒐集 ................................................................................... 37
第五節 資料分析方法 ............................................................................................... 39
第四章 資料分析與討論 .............................................................................................. 42
第一節 樣本敘述性統計 ........................................................................................... 42
第二節 量表的信度 ................................................................................................... 51
第三節 量表的效度 ................................................................................................... 53
第四節 各研究構面信度分析 ................................................................................... 62
第五節 研究構面之相關分析 ................................................................................... 65
第六節 製造業營運績效之關鍵影響因素 ............................................................... 70
第七節 事後ANOVA分析 ....................................................................................... 79
第五章 結論與建議 ...................................................................................................... 85
第一節 結論 ............................................................................................................... 85
v
第二節 管理意涵 ....................................................................................................... 93
第三節 研究限制 ....................................................................................................... 96
參考文獻 ........................................................................................................................ 98
附錄 .............................................................................................................................. 103

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