精實管理是目前改善流程品質、交期、成本最佳的管理方法之一，在實務上，除了柯普朗與諾頓於哈佛商業評論中發表《平衡計分卡：提升績效的評估方法》當中已被實證的個案外，文獻中有許多企業推行精實管理改善原本採用傳統績效衡量模式，內部組織提出許多改善方案，最終卻因改善方案偏離企業願景、組織之間缺乏溝通而失去共識，導致企業資源的投入無法發揮效益，在各部門方案實施的失焦，容易歸咎於策略的本質與落實性。

本研究先進行參考國內外有關於平衡計分卡與精實管理等相關文獻，彙整關於精實管理改善系統之範疇與衡量指標，識別於平衡計分卡之四構面上，以利於侷限改善績效與企業願景之連結，建構出平衡計分卡之精實管理改善系統之後，挑選足具代表製造業之代表企業，以研究模型之導入，驗證平衡計分卡應挑選的指標，以及對於精實管理實施成效的影響層面。

透過個案研究之結果顯示，企業可以使用平衡計分卡定義各部門必需執行之策略活動，而使用平衡計分卡對於精實管理之應用，在於確保方案之實施必需產生企業與顧客之價值，重新將精實管理活動聚焦於策略目標上。所以使用平衡計分卡連結精實管理系統，具有相當程度之價值性，兩者之間的理論與架構可以相互奧援，所以精實管理改善使用平衡計分卡作為戰略管理工具，可以確保策略活動的組織性，戰略活動的有效性，創造顧客的價值性與企業絕對的成本優勢。

Lean production management is one of the best management methods to improve process quality, delivery time and cost. In practice, many companies implement lean production system still use traditional performance measurement models, organization has proposed many improvement plans, and finally because the “tactic” does not connect the corporate “strategy”, or each organization lacks communication and there is no consensus, which leads to the inability of the enterprise resources to be effective, the unfocused of each department's program implementation is based on the nature and implementation of the strategy.

That is in the case, in addition to the calibration of the strategy in the planning stage, it is necessary to link the implementation of the lean production system "strategy" with the "tactic", and clearly standardize the implementation of the program, the role of each organization's role, otherwise, it will put more effort and get less results. This case study, first reference to the relevant literature on balanced scorecards and lean production management, consolidate the scope and metrics of the lean management improvement system, the identification indicator is on the four facets of the balanced scorecard, ensure improved performance is linked to the corporate vision.

After constructing a lean management improvement system for the Balanced Scorecard, Select a standard company that can represent manufacturing, Import research models to verify the impact of the Balanced Scorecard on the effectiveness of lean management implementation. At the same time, the value process improvement tactic of enterprise operation management, must meet the customer value proposition of the Balanced Scorecard, and the principles of corporate value proposition.

Through the results of the case study, companies can use a balanced scorecard to define the strategic activities that must be performed by each department and with a Balanced Scorecard for Lean production management applications, It is to ensure that the implementation of the program must generate the value of the company and the customer, recalibrate the lean management activities to the strategy map, so use a balanced scorecard to link the lean management system, has a considerable degree of value, the theory and structure between the two can support each other, so lean management improves the use of the Balanced Scorecard as a strategic management tool. It can ensure the organization of strategic activities, the effectiveness of tactic activities, the value of customers and the absolute cost advantage of enterprises.

論文審定書 i
誌謝 ii
中文摘要 iii
Abstract iv
目錄 vi
圖目錄 vii
表目錄 viii
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題與目的 2
第二章 文獻探討 5
第一節 精實管理 5
第二節 平衡計分卡 15
第三節 系統整合 16
第三章 研究方法 20
第一節 研究設計 20
第二節 研究流程 22
第四章 個案研究 24
第一節 背景說明 24
第二節 個案實施 25
第三節 改善效益評估 40
第五章 結論與建議 43
參考文獻 46
中文部分 46
西文部分 47

中文部分
1. Paul R. Niven (2002)，平衡計分卡最佳實務，台北；商周出版
2. Robert S. Kaplan，David P. Norton (2008)，平衡計分卡，化策略為行動的績效管理工具，台北；臉譜出版社
3. Robert S. Kaplan，David P. Norton (2009)，策略核心組織：以平衡計分卡有效執行企業策略，台北；臉譜出版社
4. Robert S. Kaplan，David P. Norton (2013)，策略地圖：串聯組織策略從形成到徹底實施的動態管理工具，台北；臉譜出版社
5. Robert S. Kaplan，David P. Norton (2013)，策略校準：應用平衡計分卡創造組織最佳綜效，台北；臉譜出版社
6. Michael E. Porter (2008)，競爭策略，產業環境及競爭者分析，台北；天下文化出版社
7. Mike Rother (2010)，豐田型學-持續改善與教育式領導的關鍵智慧，台北；美商麥格羅‧希爾出版社
8. Jeffrey K. Liker (2004)，豐田模式-精實標竿企業的14大管理原則，台北；美商麥格羅‧希爾出版社
9. 蘇朝墩(2009)，六標準差，台北，前程文化
10. Michael L. George (2002)，精實六標準差，台北；美商麥格羅‧希爾出版社
11. Michael L. George (2006)，精實六標準差工具手冊，台北；美商麥格羅‧希爾出版社

西文部分
1. Creswell, John W (2010). Educational research: planning, conducting, and evaluating quantitative and qualitative research.4th Pearson Education, Inc.
2. Michael E. Porter (2008), Competitive Strategy: Techniques for Analyzing Industries and Competitors, Simon and Schuster
3. Thomas Pyzdek / Paul Keller (2018), The Six Sigma Handbook, 5E. McGraw-Hil
4. Frank Voehl/ Harrington, H. James/ Mignosa, Chuck/ Charron, Rich (2013) , The Lean Six Sigma Black Belt Handbook: Tools and Methods for Process Acceleration (Management Handbooks for Results). CRC Press.
5. Munro, Roderick A./ Ramu, Govindarajan/ Zrymiak, Daniel J. (2015), The Certified Six Sigma Green Belt Handbook, Second Edition, ASQ Quality Press
6. Kaplan, Robert S. / Cooper, Robin (1997), Cost ＆ Effect：Using Integrated Cost Systems to Drive Profitability and Performance, Harvard Business School Pr.
7. Becker, Brian E. / Ulrich, David/ Huselid, Mark A. (2001), The HR Scorecard: Linking People, Strategy, and Performance，Harvard Business School Pr.
8. Garrison, Ray H. / Noreen, Eric W., Ph.D. / Brewer, Peter C., Ph.D. (2014), Managerial Accounting, McGraw-Hill College
9. Raymond A. Noe, John R. Hollenbeck, Barry Gerhart, Patrick M. Wright (2015), Fundamentals of Human Resource Management, Taipei，Hwatai publishing.
10. Rich Charron (2014), The lean management systems handbook (Management Handbooks for Results) (p. iii). CRC Press.
11. Robert K.Yin (2018), Case Study Research and Applications (p. ii). SAGE Publications.