精實管理係協助企業藉由杜絕浪費、改善製造流程及提升品質等方式，以增加其營運績效。本研究以一家製造印刷電路板銑刀之廠商為個案，探討個案公司於精實管理前所存在專案交付時間延遲、人力不足、員工主觀判斷使產品品質不穩定、製造流程無效率等問題。本研究檢視個案公司實際採用精實製造與管理過程，並檢視精實管理對企業績效之影響。本研究結果顯示，H個案公司運用精實管理後，提升專案交付速度、降低人力需求及管理成本、提升生產效率及品質，並使客戶滿意度達90.69%。
此外，本研究檢視個案公司如何進行鎢泥及包裝材料回收精實管理，本研究亦檢視精實管理對營運績效之影響。研究結果顯示，H個案公司不但降低成本及環境污染，亦促進資源再利用。

Lean management is a method for firms to improve operating performance through elimination of waste, improvement of manufacturing processes, and enhancement of product quality. By using a printed circuit board routing bit manufacturer as the case company, this paper explores that before lean management, the case company encounters problems including the delay of delivery time in projects, lack of manpower, instability of product quality caused by employees’ subjective judgments, and inefficient manufacturing process. This paper investigates how the case company applies lean concepts in management and manufacturing processes. This paper also investigates the impacts of lean management on business performance of the case company. The results indicate that the case company improves its delivery speed of projects after implementing lean management. Moreover, the case company reduces demands in manpower and management costs reduce, and improve productivity and product quality. The customer satisfaction also reaches to 90.69% due to lean manufacturing.
Furthermore, this study investigates how the case company applies lean management in recycling of disposed routing bits and packing materials. This study also examines the impacts of lean management on operating performance. The results show that the case company not only reduces costs and environmental contamination, but also improves recycling and utilization of resources.

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