本個案之客戶服務維修中心的母公司為個人電腦產業中世界前五大品牌公司並同時擁有多家品牌大廠的代工訂單在手，公司在全球主要市場皆有銷售據點以及規模大小不一的客戶服務維修中心，其主要生產據點分布於中國大陸長三角一帶，美洲以及歐洲等地，然伴隨2000年的網路泡沫化造成的市場變化以及本身品牌市占提高所帶給其他代工客戶的競爭壓力，品牌與代工業務分割的企業轉型已成為不可改變的策略布局。
傳統的客戶服務部門在公司內部角色定位僅為功能支援型部門而並非創造營業利益的利潤中心，在大環境競爭加劇的變化之下，代工個人電腦的獲利早已下滑至毛三到四（毛利3%~4%）的窘境，舊有客戶服務中心之管理操作最大限度滿足客戶交期及處理客訴的功能已無法滿足現行市場的挑戰及公司內部追求永續經營的目標，取而代之的是流程的精實，客製化的服務，附加價值的創造甚至是創造營收的經營能力。
在追求精實流程，減少浪費並提升競爭力的思維下，來自於日本豐田汽車的豐田生產系統(TPS)的精實生產，近年來已逐漸被各大企業所採用。
本論文個案探討如何在後勤維修的流程中導入精實服務(Lean Service)的管理思維並透過TPS二大支柱，JIT與自働化的概念來杜絕7大浪費，透過防波堤理論在合理管控庫存情況下可同時確保維修料件不虞缺乏，另外傳統維修作業的推式生產如何順利轉型為依需求的拉式生產，在導入精實服務過程中所面臨的組織變革及管理思維模式的變化，由管理層到現場的操作工如何調適因應並一一落實到現場每一環節以迎接日後的生存之戰。

The parent company of the customer repair center in this case study is one of the top 5 global brand in the PC industry and at the same time holds a number of manufacturing orders for many big brands. The company has sales location globally in the major market worldwide as well as owning customer repair centers in various magnitudes. The main manufacturing site is distributed in the areas of China, Americas and Europe and others. Yet market changes and its own brand market increase caused by the burst of the internet bubbles in the year 2000 led other ODM customers to compete under pressure. Hence, the separation of brand and ODM operation in corporate transformation has become an unchangeable strategic structure.
The role of traditional customer service department in a company only functions as support department and not a division that creates profit to the company. Under the environment with tremendous competition, profits in the PC industry ODM has gone downhill with a gross margin as low as 3% to 4%. Turnaround time for customer services and dealing with customer complaints from the former customer service center has been unable to satisfy the current challenges the company faces in the market as well as not able to continue to pursue a sustainable goal for the company. To resolve the current issues, customer service center should implement lean process, customize services with added values and the ability to create revenue.
In the pursuit of a lean manufacturing process, TPS (Toyota Production System) of Toyota Motor Company from Japan has brought forth the idea of reduction of waste and increasing competitiveness and has been gradually adopted by major companies in recent years.
This case discusses how to introduce Lean Service Management ideas into the reverse logistics repair process and eliminate the 7 major wastes through repair production lean system design with the two concepts, JIT and Jidoka of TPS. Through the breakwater theory, it can at the same time ensure the assurance of service materials. Additionally, it also looks into how the push production in traditional service repair operation method has successfully transformed into pull production. It discusses the organizational and management system changes whilst implementing lean process and how each organizational levels need to adjust ensure that each and every step is dutifully performed to safeguard its future.

中文文獻
1. 王派榮(2002)，豐田生產方式運作之研究－台灣國瑞汽車公司及其協力廠之成功案例，中原大學企業管理系碩士論文。
2. 鄧美貞(2010)，不製作電腦的電腦公司-- acer 歐洲品牌策略，中華管理評論。
3. 廖佩茹(2018)，部門調整後的扭轉劣勢－以跨國企業Ｋ公司為例，國立臺灣科技大學工業管理系EMBA碩士論文。
4. 陳彥廷(2015)，企業轉型與挑戰–星元貿易公司的抉擇，國立臺灣科技大學企業管理系碩士論文。
5. 黃麗如(2015)，台灣工具機產業協力廠執行精實的機會與挑戰之案例分析，國立成功大學工學院工程管理碩士論文。
6. 台灣機械工業同業公會(2016)，陸聯精密TPS續曲逆轉勝，機械資訊717期。
7. 羅文泰(2014)，服務品質、客戶滿意度與客戶忠誠度之研究－以惠普筆記型電腦為例，國立臺灣科技大學管理研究所EMBA碩士論文。
英文文獻
1. Miles, R. E., and Snow, C. C. (1978), Organizational Strategy, Structure, and Process, N.Y.: McGraw-Hill.
2. Almeida, M., and Abreu, S. (2013), Implementing Lean Production Systems: Research Areas and Opportunities for Future Studies.
網站資料
1. SWOT分析模型，MBA智庫百科，西元2020年4月30日，取自https://wiki.mbalib.com/zh-tw/SWOT%E5%88%86%E6%9E%90%E6%A8%A1%E5%9E%8B。
2. 呂紹煒(2018)，那些戰勝對手卻被時代打敗的企業！，風傳媒，西元2020年4月30日，取自https://www.storm.mg/article/437791。
3. 精益生產，MBA智庫百科，西元2020年4月30日，取自https://wiki.mbalib.com/zh-tw/%E7%B2%BE%E7%9B%8A%E7%94%9F%E4%BA%A7。