精實生產目前被視為一個最具有影響力的流程管理理念,主要強調不斷改善、精益求精並創造企業價值。精實生產思想起源於日本豐田公司,著重消除生產製程中一切不必要的浪費。 價值溪流則為定義所有流程中有附加價值及無附加價值之活動,將其系統化的獲取和分析數據並與精實思維相連結。 本研究以「精實生產系統」為基礎,探討「價值溪流」透過簡潔報告、設計鑲入式製造、生產平準化、精實六標準差及統計流程控制之精實程度與「企業績效」之關聯性以及對於企業績效是否能產生直接或間接的顯著影響。 研究以台灣上市製造業公司作為問卷調查的主要對象,共計發出500份問卷,回收有效問卷50份。透過部份最小平方法對研究所提出之假說加以驗證,結果顯示企業價值溪流精實程度愈高則企業績效愈好。
Lean production has been considered one of the most influential process management philosophies because it is mainly centered on continuous improvement, a drive for perfection, and the creation of business value. The ideology originated from the Toyota Company in Japan as it focused on removing inconsistencies in production through the elimination of wastes. Value stream was defined all the process with value-added and non value-added, and got it systematically. In addition to data analysis, it connected with lean thinking. On the basis of Lean Production System, the study investigated the relationship between lean degree of value stream by A3-Reports, Design for Manufacturing, Uniform Production, Lean Six Sigma, and Statistical Process Control and business performance. This study is to explore how it affected business performance directly or indirectly. Five hundred manufacturing industry firms listed in Taiwan Stock Exchange were mailed to respond the questionnaire. Fifty valid questionnaires were used for the relative research. By applying partial least squares, the study finds that the better lean degree of value stream, the better business performance.