Lean production has taken root in Taiwan for many years, but with the rapid environmental changes in this shortening product life cycles, many goods emphasize on customization, Manufacturing in Taiwan need to convert their competitiveness, taking into account manufacturing performance such like quality, cost, speed and flexibility. In this study, the survey respondents on the concept of lean production level of acceptance, and the use of lean manufacturing practices in the degree of implementation. Collected data using SPSS statistical analysis to summarize the discussion, some conclusions of this study are as follows: First, the flow of production is the most important issue in operating performance. Second, statistical process control is proved to be an important tool for the study. It is highly involved in product quality and speed-related performance. Third, flexible industries pay more attention on modular and lead time. Fourth, when resources are limited, companies need to choose the more resources into the environment in which to do to improve. When the verification needs of operating performance of the different properties of different lean techniques to do investment, companies can be more concentrated in certain blocks and techniques have reached multiplier effects.