台灣工具機業在全球市場佔有一席之地的關鍵因素為具備完善的中衛體系，所以提升整體中衛體系成員的能力是一項重要的議題。因此，經濟部工業局與中衛中心輔導，籌組工具機產業「M-team」，期望藉由導入精實生產(Lean Production, LP)，建構可使品質、交期與成本更具競爭力的營運模式。
然而，企業在執行精實過程中往往因為缺乏系統性的引導，導致無法獲得成效甚至失敗，因此如何具備一套準則讓組織依循落實是本研究主要目的；除此之外，本研究更進一步根據準則評估組織執行精實之現況，以探討組織現況的改善契機。
本研究根據《豐田模式》為研究架構，整理出企業在執行精實時，可以依循的準則，並以個案研究法深入探討案例公司執行精實之現況，透過半結構訪談蒐集執行經驗並輔以公開資訊與內部資料驗證，接著，運用紮根理論歸納出案例公司執行精實之現況，最後，由案例公司代表、精實專家及研究者共同以豐田模式準則檢視案例公司之現況，並量化執行成效。
結果顯示案例公司執行精實成效平均為1.72分，表示組織成員高比例具有紮實的精實原則之觀念。由於案例公司領導者具備紮實的豐田模式觀念與從製造部門踏出精實的第一步，因此豐田模式14原則關於領導者與製造部門的部分，是獲得較佳的執行成效，包括原則1「長期理念」、原則2「無間斷流程」、原則3「後拉式制度」、原則9「栽培領導者」、原則12「現地現物」及原則14「學習型組織」。反之，其他原則現階段則尚有較大的改善空間。
另一方面，本研究也發現像案例公司這般具有卓越成效之企業，在「長期理念」、「流程」、「員工與事業夥伴」及「解決問題」層面仍具有改善的地方，這也表示唯有永不停止地持續改善才能邁向精實的學習型組織。

The key factor that Taiwan’s Machine Tool Industry plays a significant role in global market is having the well-developed center-satellite system. However, how to enhance the organizational ability of the center-satellite system is an important issue. In 2006, Industrial Development Bureau which belongs to Ministry of Economic Affairs organized machine tool industry “M-team”. By implementing Lean Production into M-team, they hope the quality, delivery and cost control ability of machine tool industry can be more competitive in the market. However, companies often face many challenges in the implementation process, causing the unexpected results or even be forced to end up the plan.
This study uses The Toyota Way as the main research framework, arranging the criteria that companies can follow when implementing the Lean Production. Then, through the semi-structured interviews, we collect information and apply the grounded theory to know the current Lean implementation situation of case company, developing the execution mode of case company. Finally, according to the results obtained from preceding two stages, representatives of case company, Lean experts and researchers discuss together to quantify the effectiveness of the Lean implementation into numerical scales.
This study scores the effectiveness of case company’s Lean implementation 1.72 points, indicating that the case company has a strong Lean principle concepts and has practical results to prove. But there still have the room to improve the “Philosophy”, “Process”, “People and Partners”, and “Problem-Solving” these four levels.

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