本文主旨為有效實施精實生產 (Lean production)於台灣的工具機產業。精實生產的特點為流程的改進，目的在透過消除浪費，以提高生產率，產品品質和企業競爭力。在過去精實生產主要使用於種類少、樣式變化不大和大批量訂單的生產操作，正因為如此，主要發展在流線式生產 (flow shop)。本研究透過精實生產方法，建議可以使用在產品種類多且小批量的生產流程模式，例如零工式生產 (job shop)。本文討論實施精實生產在工具機產業的議題，並以某工具機製造公司進行案例研究，其結果可以擴展到其他零工式生產模式相關行業。 This paper develops an effective Lean implementation for the machine tool industry. Lean is characterized by manufacturing process improvement, aiming to provide help for enhancing productivity, product quality, and enterprise competitiveness through the elimination of waste. Lean manufacturing was often used in low variety and high volume production operation and as such, it developed to process oriented flow shop scenarios. This research shows that the proposed Lean procedure can be adopted in low volume production operations such as job shops. This study discusses the issues of Lean implementation. The result can be expanded to other job flow industries.