品質成本及6Sigma制度 在產業界之建制與運用 -以光電產業為例

The Quality Cost System as well as The 6 Sigma System Under the establishment & strategy manipulation In Optical Electronic Industries instances

程火金(Huoo- Ching Cheng)

指導教授 ： 簡俱揚 ； 鄒翊

中原大學/商學院/會計研究所/碩士(2005年)

https://doi.org/10.6840/cycu200500612

摘要

摘 要
品質是近代產業界最最重視的課題之一，因為客戶永遠在乎交期、品質及價格；品質成本係一種管理技術，它可以提高產品對顧客之價值，提升公司產品的市場佔有率及訂定較高的產品價格策略，而6Sigma是1980年代發展出來的管理手法，是把基本統計方法應用到企業的品質活動上，實際上就是一種改良後之全面品質管理活動，6Sigma 可改善流程變異，透過流程改善而增加顧客的滿意度。品質成本與 6Sigma兩項制度均與品質活動有關，設計並實施此兩種制度都能提昇產品品質與顧客滿意度進而增加公司獲利率。
本研究係以個案研究法，探討個案公司如何建構品質成本及6Sigma制度，經本研究及探討後，產生下列結論，期望企業進行各項管理決策時能有所助益：
1.導入品質成本制度是否成功之關鍵要素為
(1)取得高階主管的了解與支持
(2)組成品質成本推行小組
(3)建立品質成本ISO程序書並予以執行
(4)持續對相關人員宣導品質成本觀念
個案公司2003年增強預防成本之製程管制、計畫、訓練等工作後
，使得不符合成本(內部失敗成本與外部失敗成本) 大幅降低，預防成本與內部失敗成本及外部失敗成本呈反向關係；2004 年增加鑑定成本之結果使得外部失敗成本降至6% ，鑑定成本與內部失敗成本呈現正向關係與外部失敗成本呈現反向關係，自2002年8月初期導入品質成本制度以來，資料顯示品質之推動已見成效，因為提升品質之結果，個案公司2004年營收較2003年成長121%，獲利亦大幅躍進。
2.導入6Sigma是否成功幾個關鍵至為重要
(1)專案之選擇：將目標與公司之方針相結合
(2)高階主管之參與及支持：活動之初應由上而下帶動
(3)找對人：謹慎甄選專案經理及專案負責人：
(4)專案前之準備、進行之配合及專案的獎勵配套措施之建立與落實，過程須量化數據，以掌握問題現象且針對關鍵流程先作改進，比較容易獲得大幅度之效益。
綜而言之，品質成本制度與6Sigma導入成功之關鍵點應該是提升人員的素養與知識，建造一個學習型的企業組織，才是造就產品品質達成3.4PPM、6Sigma結果之根本基礎。
關鍵字：品質成本制度、6Sigma制度、關鍵要素

關鍵字

品質成本制度 ； 6Sigma制度 ； 關鍵要素

並列摘要

Abstract

Quality is one of the most important issues in every industry during these
years , because customers always care about delivery schedule, quality and
price. The quality cost is a management technique , it raises value of a prod-
uct to a customer, increases market share and enables to set high price strate-
gy. The 6 Sigma is a newly developed management theory in 1980’s. It utilizes
basic concepts of statistics and applies to quality activities in business. In fact,
it is an improved total quality management concept. 6 Sigma can improve vari-
ety of a process. By improving the flow, it increases customer satisfaction.
Both quality cost and 6 Sigma are related to quality assurance. To design and
implement these two systems can improve quality of products and satisfaction
of customers, it helps a company to increase profits.

This research is based on analyzing a business, how it builds Quality
cost and 6 Sigma structure. After research and discussion, there are a few
conclusions occurred. Hope it will benefit a business when making manag-
erial decisions.
1.The key factors of successfully leading in quality cost system are as follows.
(1)To get approval and supports from upper management.
(2)To form an execution team of quality cost.
(3)To build ISO standard procedure and implement it.
(4)To keep educating related employees the concepts of quality cost.

In 2003 the business, which is analyzed for case study, increased budget
for process management, planning, and training, it lowers cost of non-expec-
tation largely; meanwhile, prevention cost and internal failure cost and
external failure cost are inversely related. In 2004, increasing appraisal cost
lowered external failure cost to 6% , appraisal cost is proportionally related
with internal failure cost, but has inverse relation with external failure cost.
When introduced quality cost system at the beginning of August 2002, data
shows it works. Because of the quality improvement, the profits of this case
business has largely increased , it increases 121% in 2004 compared to 2003.
2.Few key points decide whether introducing 6 Sigma is successful or not.
(1)Selection of a project: set goals as same as company’s.
(2)Participation and support from upper management: the activities should
be lead from up to bottom.
(3)Find right people: choose project manager and executive carefully.
(4)Set rules and implement it: Preparation before the project start, cooper-
ation when processing, and benefits of successful project. The process
must be transferred into figures. It will make it easier to handle problems
, improve key flows and get better improvement.

All in all, the key of introducing quality cost and 6 Sigma system succ-
essfully is improving quality and knowledge of people. To create a self-learn-
ing business structure is the fundamental for heading to 3.4 PPM, result of 6
Sigma.

Keywords: Quality Cost System, 6 Sigma System, Key Factors

並列關鍵字

Key Factors ； 6 Sigma System ； Quality Cost System

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