本研究旨在探討如何結合精實生產與交易成本理論來改善台灣企業的成本競爭力，並從交易成本觀點探討組織文化、組織結構、供應鏈關係及資訊科技四個構面將如何影響精實企業的績效。本研究採個案研究方法，類型歸屬為單一個案的解釋性個案研究；亦即利用演繹性推理從理論中導出一組組命題，並利用參與觀察法所蒐集的資料對這些命題提出檢驗。結果發現如下：
1.組織文化影響精實企業的競爭優勢：組織文化為一組共享的價值觀和規範系統，用來控制組織成員彼此間、組織成員與供應商、顧客等組織外部人員之間的互動行為。管理者可以利用組織文化來增進組織的效能。
2.組織結構塑造精實企業的生產效率：扁平式組織，能夠有效減少溝通、激勵及科層的問題，在面對有外界環境變化適應能力強；工作小組的團隊型態，有利於設計的溝通、快速解決問題，並形成一種學習型組織。
3.供應鏈管理形成精實企業高效的網路型態：日本商業文化經常採用Keiretsu正式鏈結的機制，來控制與供應商之間的交易關係。除此之外，仍然可以運用合作、策略聯盟或代工的連結機制，以形成一個生產資訊共享而高效的JIT供應網路結構。
4.資訊科技強化精實企業的整體效能：資訊科技可以降低外部協調成本、作業風險及機會風險，亦即降低了交易風險；未來的課題會是如何有效採用資訊科技來取得更大的競爭優勢的課題。

This study examined how to integrate lean production and transaction cost theory to improve cost competitiveness of Taiwan’s company. From the view point of transaction cost, we examine the effects of organizational culture, organizational structure, supply chain relationship and information technology on the performance of a lean company. We adopt case study research method, which is attributed to single-case, holistic and explanatory case study. We use deductive method to get some propositions and test them with the data collected by participant-observation. The following list some of my findings:
Organizational culture do influence the competitive advantage of a lean company. Organizational culture as a shared value and norm system of a company, could control the interactivity between colleaques, between colleaques and vendors or customers. An effective manager could improve the performance of a company by way of the emphasis of organizational culture.
A flat organizational structure could improve the efficiency of a lean company. Since for a flat organization, it will reduce the problem of communication, incentive, and hierarchy in a company. To face the variety of the market, it will help a company easier to adapt to the change of environment. Working as a task force, it is beneficial for communication problem of design issues and for faster problem solving and growing up as a learning organization.
Supply chain management will make it an efficient supplier networks for a lean company. Japanese company use keiretsu as a formal linkage with their suppliers to smooth the business process. But cooperation, strategic alliance or outsourcing also facilitate to make it as an efficient JIT supplier networks by sharing their production information.
Information technology will enhance all these effects for a lean company. Using information technology, a company could reduce the outside coordination cost, operating risk and opportunity risk, ie. transaction risk. The issue in the near future will be how to use information technology as efficient as possible to gain its competitive advantage of a lean company.

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