臺灣遊艇產業面臨的挑戰越來越嚴苛，再再都考驗經營者的能耐，尤其是建造成本議題，如何以高品質，低成本的目標建造遊艇，是遊艇業者能夠持續保持競爭力的關鍵之一，而要滿足上述目標，需靠供應商的配合，因此供應商管理顯得相當重要，採購部門也從過往的不受重視的行政單位變成策略單位，扮演企業能夠持續成長的關鍵。
本研究鑑於研究與實務發展之需要，結合精實生產系統、流程管理與供應鏈管理文獻回顧，提出「精實採購改善系統」(Lean procurement Improvement System)，並透過專家訪談期使提出之模式可以有效提升問題改善程度與效率，提供採購從業人員一個可具體操作之精實採購流程。其模式包含四大階段，其中四大階段為檢視階段、浮現階段、改善階段、追蹤階段。最終實際執行「精實採購改善系統」並運用於個案船廠為驗證，幫助個案公司節省成本555萬、室裝外包成本改善率為26.4%，從而證實該改善系統之有效性，並提出多種採購方法，可有效幫助採購人員強化其採購策略之思維，幫助公司持續成長。

The yacht industry in Taiwan faces the enhancing challenge from competition, growing pressure from the dynamic economic environment and increasing demand from stakeholders, and meeting the customer requirements is more difficult than before, especially in the aspect of construction cost. Companies strive to find ways to improve the performance of building a high-quality, low-cost yacht in order to strengthen competitive advantage of the company. Nowadays, the company can't do things all by itself, so supply chain management is gaining higher popularity and as the supply side of the chain, purchasing has evolved from the traditional clerical function to a strategic imperative.
This research, on the other hand, has a goal to help companies to solve the problem mentioned above out. It based on the research gap and the practical needs, proposes an integration system which is named “Lean procurement Improvement System” combining the viewpoint of the lean production system, supply chain management, and process management. The system contains four phases. The four phases are Exam, Appear, Reform, and Track. The “Lean procurement Improvement System” is verified by implementing it in a shipyard and can be proved it really works in the company.
The benefits of implementing the system as follows：
1. The company's cost saving is near NT$555m.
2. The cost improvement rate of the company is 26.4%.
3. The “Lean procurement Improvement System” provides different purchasing strategies to procurement specialist to reduce the supply risk, resulting in a much better negotiating position for company and to establish appropriate supplier relationships.

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【網站部分】
1. 資策會網站 (2014)；www.iii.mic.org.tw
2. 台塑網科技（股）公司網站，(2014)；www.e-fpg.com.tw
3. 台塑企業網站 (2014)；www.fpg.com.tw