現今電子產品不斷推陳出新, 少量多樣生產已是目前的市場趨勢, 故對製造業而言, 如何提升速度以縮短從接單到出貨的時間已是提升企業競爭力最重要的課題。 對此, 本研究思考如何採行企業流程改造四階段來做為專案推行的方式, 並以個案研究法中的直接觀察法和工時分析法, 為整個組織流程建立觀察紀錄, 接著以此觀察記錄應用限制理論, 探究個案公司流程中存在著哪些個瓶頸點, 並針對這些瓶頸點加以改善, 然後對個案公司改善前後流程做總工時績效評估, 確認結果是否達成個案一開始就訂定縮短工時這目標, 並將研究過程及結果記錄下來, 以作為後續者研究的資材, 雖最後制定出來的新流程對其他企業未必可以一體適用, 但期許此成功案例能為其他企業在追求流程績效時可作為施行的參考。 ;With rapid innovation of electronic products in today’s world, the current market trend is to produce a large variety of items in small volume. In particular, for the manufacturing sector, the most important issue to enhance the competitiveness of an enterprise lies in how to improve the speed to reduce the lead time between the placement of an order and delivery of a product. In this regard, the research focuses on how to adopt the BPR 4 steps to launch new projects by using direct observation and performance analysis in a case study to establish observation records for the workflow of the organization. By applying the TOC theory to the observation records, we can identify the bottlenecks of the company’s process, for which to seek improvements. The company’s performance evaluation is based on the total number of hours spent before and after the process improvement in order to confirm whether the result meets the expectation of shorter working hours set forth by the organization. In fact, the records of the research process and results can be used as materials for further research. Although the new approach may not be one-size- fits- all when it comes to evaluating other enterprises, but it is expected that this successful case study can be used as a reference for companies in pursuit of process performance.