本研究個案公司為外商在台灣之飛機引擎維修廠，面對市場需求不穩定及競爭激烈下，本研究探討其六年內營業額增長7倍，稅前盈餘達營業額50%之成功關鍵因素。個案公司由於維修需求不穩定，為有效降低營運成本、提升維修品質、提高競爭力、符合飛航安全原則以及顧客需求，進行精實生產與管理系統之持續改善活動，排除浪費。最終目的為建立優質工作環境，與高效率、低成本、快速反應、有競爭力的公司體質。本研究針對個案公司內部維修產線兩次轉型，展現其實踐過程，分析改善效益，透過營業額、交貨率、不良品質成本等績效指標，呈現改善的成果。本研究分析兩次維修產線重大變革: 解決舊型引擎熄火問題，與開發可變葉片定子內環維修產線。面對舊型引擎維修需求大幅下降影響營業額以及新開發維修產線良率尚待提升，導致顧客滿意度、交期率、不良質量成本下滑。高壓定子段新產品開發後，透過內外部績效指標呈現系統實踐之成功經驗，使績效能夠維持且快速拉高成長。本研究不只提供個案公司與其母公司相關集團在導入ACE管理系統之成功參考，對於不同產業在導入相關精實管理手法時，也提供系統性方式，以了解管理系統實踐過程以及檢驗實踐成果。

This case study investigated on Aeronautical Engine Industry, under the unstable demand and highly competition. It is interesting to understand the factors for not only growing the annual sales 7 times, from $5.5M in 2005 to $36M in 2008, but also increasing the Earning-Before-Income-Tax (EBIT) to a remarkable 48% when facing external challenges such as global economy recession, unstable market demand and strong competition.
Because of customers’ requirement and unstable market demand as well as enhancing competitiveness by lower operational cost and higher quality in addition to the compliance with airworthiness, the continuous improvement actions have been initiated led by the ACE management system.
Two transformations of production lines are studied. First case: the production line of HPC variable vane inner shroud was developed in response to the issue of in-flight-shut-down of old type engine before 2004. In addition to the significant reduction of market demand of old type engine, case company was challenged to increase the yield rate of new production line together with the issues of decreasing customer satisfaction, on-time delivery and picking up of COPQ. Second case: the production line of HPC RCC was developed and successfully responded not only to retain but also to grow the new product sales through reviewing both internal and external performance indices based on ACE implementation experience. Two case studies are provided as reference when introducing ACE management into business entities as well as when establishing other lean management into different industries so that readers can understand both implementation process and result verification.

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