六標準差、精益生產、平衡計分卡可說是當今企業管理的三大顯學，其內涵廣闊、架構完整各有執行策略。企業在引用任何一種方法時，有些三心兩意，每種方法都想嘗試。有些意志堅定；從一而終，不考慮融合發展或考慮了融合，但時間與過程不合宜，最後只能作罷。細細品味此三大系統各有其專精，若能從中小企業可用資源及可吸收的角度出發，依不同的階段擇取適當的成份，使三者各施其職；有效的融合，必能發揮加乘效果協助企業成長。
本研究是以務實的角度，站在中小企業引入改善方法時必須做好的基礎建設為出發點，選擇適當的階段使用適當的元素，做適當的融合，並命名此融合的方法為平衡精益標準差Balanced Lean Sigma (BLS)。
平衡精益標準差欲建構一個以平衡計分卡引導策略性的思考、六標準差做為解題的思考軌跡，以最適當的進程融合精益生產摸式，提出中小企業長期執行改善活動的行動綱領及推進時程。單靠統計技術與改善工具不足以建構系統，必須建置改善型團隊；孕育具創造性改善能力的員工，並以產品團隊為組織架構；發揮最精益的組織能力，方能體現平衡精益標準差的價值。

Six sigma, Lean production and the balanced scorecard can be said that three of the best–known enterprise management of today, its meaning broad construction complete each have execution strategy. Any enterprises in the application methodology some am of two minds each want to try. Some steadfastness of not considering integration or considered integration but time and process inexpedient finally can only be dropped. For detail of the three systems each has their focus from the perspective of Small and Medium Enterprise (SME) in the available resources and absorbable. Planning at each stage of selective suitable element allows three all their grades valid integration necessarily could assist enterprise growth.
This study is practicably standing in the SME to implement improvements to the methodology of the need for foundation as a starting point to select the appropriate stage to do with the appropriate elements appropriate integration. Rename this combine of methodology for Balanced Lean Sigma (BLS).
BLS of desire for a balanced scorecard guide strategic thinking, six sigma as a reflection on the track of solving problems, so as to the most appropriate process integration of lean production, the provided SME long-term program of action for improving the activities and schedule. Only rely entirely on statistical techniques and improved tools are not sufficient to construction systems, must train inventive improve capability-team and organizational structure with product teams to play most lean organizational skills will be able to embody the BLS value.

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