中小企業為台灣企業的主體，並為台灣帶來穩定的就業機會和經濟貢獻；然而這些中小企業在累積了十年以上的深厚技術根柢和豐富的成功經驗後，往往因為生產管理技術無法與時俱進以及顧客消費習慣改變而難以繼續成長。 上述之中小企業的經營瓶頸以營造業最為顯著和迫切。營造業泛指從事土木、建築工程及其相關業務之營繕工程的廠商，以及提供周邊服務，如建材生產和營造租賃等廠商；而以中小企業為主體、素有帶動經濟發展之「火車頭工業」美譽的營造業受限於營繕工程以層層分包和低價者得標的交易方式，使得工程承包商只能以價格競爭來搶奪有限的建案，導致公司的營運受到影響；而觀察台灣整體營造業營業支出，可發現主要的成本發生在建築材料的採購上，因此，藉由降低建築材料生產成本以降低售價將可有效降低承包商的採購成本，進而提升利潤空間。 精實生產系統以及時生產系統為核心，藉由及時生產系統於流程管理、員工管理，以及品質管理上的實務作為將產品生產過程中的各項作業整合來發展精實生產系統在與供應商、中心廠商，以及顧客有關的十大精實要素，進而消除生產系統因原料供給、生產作業，以及顧客需求的不確定性而產生的浪費，以達到用最少的庫存和作業活動來降低生產作業的成本進而建立競爭優勢。 因此為降低建材的生產成本，可藉由價值溪流圖的協助在生產建材的中心廠商導入精實生產系統進而達到降低生產成本和提高生產效率的目的；然而受限於營造業專案導向產業特性和獨一無二的營繕專案，以及目前精實生產系統之主要探討個案多為製造業，造成目前學界對於中小企業的營造業和精實生產系統兩者之適用性探討和研究較為緩慢；因此若能確定其適用性和建立個案討論，將有助於未來提升台灣中小企業的營造業之競爭力，並提供中小企業管理者在進行生產作業改善時的參考。 本研究利用個案研究法分析專營建材加工生產的中小企業A公司，藉由與公司創辦人面對面訪談、生產線實地觀察，以及蒐集生產數據等方式探討A公司的生產作業流程，並以A公司生產具代表性顧客產品的兩條生產線為例，藉由繪製價值溪流圖來找出潛在的浪費，並制定具體的精實生產系統導入方案以及預期的精實改善結果。 本研究以實務驗證精實生產系統於台灣營造業的中小企業的適用性，研究發現在價值溪流圖的協助下，與中心廠商有關的精實生產要素可適用於營造業的中小企業，並且能夠有效的降低生產成本和提升生產效率；而與供應商和顧客相關的精實生產要素雖然可能受限於中小企業的規模和資源而難以發展，但是在善用自身的能力下，仍可有限度的達到部分的精實生產目標。 / The small and medium enterprises （SMEs） are the majority of Taiwanese enterprise and has been providing stable job opportunity and contribution to Taiwanese economy; However, after having been successful for a decade, the Taiwanese SMEs are having stagnant growth because of their inability to keep up with the up-to-date production management techniques and ever-changing consumer preferences. Among all of the Taiwanese SMEs, the SMEs in construction industry are suffering the most significant challenge from stagnant growth. The Taiwanese construction industry includes contractors and provider of services such as building material manufacturers, and is mostly consisted of SMEs and is well-known for its economic impact on other related industries and thus also known as “Development Driver of All Industries”. Although having significant impact on economy, the SMEs in construction industry are facing fierce price competition that would greatly contract their profit margin and thus seriously affect their survival. The cause of such price competition is that most of the major construction projects are divided into several minor contracts and assigned to the sub-contractors with the lowest tender bids. Therefore, in order to compete for limited construction projects without affecting the profit margin, the contractors need to minimize their tender price by conserving the total construction cost for each minor contracts. According to the government statistics, the major expenditure in construction industry lies in the cost of building materials. Therefore, if the manufacturers are able to decrease the cost of production for building materials and reflect the conserved cost to the selling price, the contractors would have more profit margin. In order to effectively reduce such manufacturing cost, the manufacturer can implement lean production into their current production system. With the assistance of Value Stream Mapping （VSM）, an effective lean production implementation tool, the manufacturers would be able to develop lean production’s 10 elements within the supply chain by facilitating the Just-in-Time production system to eliminate wastes caused by unstable production system and therefore integrating the operation activities among the supply chain, and eventually achieve the goal of reducing the cost of manufacturing building materials. However, the applicability of lean production on SMEs in construction industry has not yet been fully discussed. The project-oriented characteristic, one-of-a-kind construction projects, and lack of international competition have made construction industry slow in developing lean production, in spite of the potential advantage it may bring to the industry. Therefore, it would be a great assistance if we can confirm lean production is applicable in Taiwanese SMEs in construction industry. This research takes a Taiwanese SME building material factory as case study. By interviewing with the factory founder, inspecting production line, and collecting production statistics, we can explore the applicability of lean production on SMEs in Taiwanese construction industry, and by using VSM, we are able to identify the hidden waste and subsequently develop an improvement plan that would facilitate the key elements of lean production as well as the estimated implementation result. According to the research results, the lean production elements within the factory are applicable and are able to effectively decrease the cost of production and increase the efficiency of the production system. In addition to this, although limited by size and resources, the SMEs can still facilitate their inward ability to compensate the inability to develop the lean elements within supplier and customer, and thus achieve the goal of lean production.