受2019年底新冠肺炎疫情報發影響，許多航太產業都受到嚴重的衝擊，國外大廠紛紛抽單或延後交期，在無法獲得新的收益前，降低成本舊成為唯一獲利的途徑。在如此嚴峻的情況下許多公司都以樽節支出、縮減人力是可以快速達到降低成本的目的，但此方法並不是長久的對策。如何藉由管理手法在不增加人力及支出的情況下，維持產能與品質，且達到降低成本的目的，這是極具挑戰的事情。 本文探討以航太零件加工為助的個案公司，如何將精實管理導入，改變原有生產模式，以流動性生產、平準化手法充分發揮每個人力並使生產更加流暢，藉由導入VSM(Value Stream Mapping)價值溪流分析，將製程中不必要的浪費排除、找出瓶頸加以改善，並驗證其效性。 藉由精實管理證明透過自身管理，在不增加人力及設備的情況下，同樣能為公司帶來可觀的效益，趁此機會由上到下灌輸精實的理念，讓人人都能了解精實的重要性，也可提升全體員工對公司的向心力，更讓精實成為公司的文化，待來日航太產業再次興起做準備。

This article discusses case companies focusing on aerospace parts processing, studies how to introduce lean management into the process, and introduces lean tools such as VSM (Value Stream Map) value stream analysis to eliminate most of the waste in the process, and find a preliminary Improve and verify its effectiveness. Using lean management to prove that through self-management, without reducing staff reduction and expenditure, it can also bring considerable benefits to the company. Take this opportunity to instill lean concepts from top to bottom, so that people can understand lean expectations, It can also enhance the centripetal force of all employees to the company, and make leanness become the company's culture, and prepare for the rise of the Japanese aerospace industry.