由於軟性精實時常被忽略或是比較不被看重，因此這是本研究將精實原則拆分成硬性精實與軟性精實做進一步研究的主因，並得出兩種精實對於供應鏈敏捷性和服務效能有不同程度的影響，最終研究結果顯示，製造業所建立出的服務效能，會對於財務績效有顯著的提升，但不同產業別、業務往來國家不同的製造業者則需要根據自身狀況做硬性精實、軟性精實與供應鏈敏捷性間的配置，以獲得最佳的財務績效。 ;This study aims to explore the impact of lean management and supply chain agility on the service effectiveness of Taiwan′s publicly listed manufacturing companies with a global footprint. It further examines the financial performance of manufacturers undergoing service transformation. Lean management is divided into hard lean and soft lean to separately investigate their potential impacts and propose an integrated model.
Empirical analysis is conducted using a sample of 105 cases to examine the relationships among hard lean, soft lean, and supply chain agility, as well as their combined effect on service effectiveness and financial performance. The study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze and validate a research model that integrates these constructs. It aims to confirm whether hard lean, soft lean, and supply chain agility are prerequisites for establishing service effectiveness in Taiwan′s publicly listed manufacturing companies and whether these factors influence financial performance.
Since soft lean is often overlooked or undervalued, this study separates lean principles and finds that hard lean and soft lean have different degrees of impact on supply chain agility and service effectiveness. The final research results show that the service effectiveness established by manufacturers significantly enhances financial performance. However, manufacturers in different industries and with varying international business interactions need to adjust the configurations of hard lean, soft lean, and supply chain agility based on their specific situations.
