A Study of Supplier Performance Rating Using Total-Involved-Quality-Costs Analysis

運用總品質成本分析於供應商績效評估之研究

陳啓政(Chee-Cheng Chen) ； 楊錦洲(Ching-Chow Yang)

《工業工程學刊》 21卷3期 (2004/05) Pp. 272-281

https://doi.org/10.29977/JCIIE.200405.0007

摘要

本研究期望建立乙套以成本有效性之意識及衡量之供應商績效評估模式，其目的爲提供製造商以「改善企業獲利能力」之需求，如何在共同目標-推動原物料之總成本降低下，整合本身與供應商的能力。運用總品質成本來衡量供應商品質績效的優點，包括1)以共同語言-錢的衡量2)直接或間接損失，以簡單又易見的數目、比率來幫助管理者及幹部了解“第一次即將對的事做對”的重要性。本研究探討供應鏈中「供應商-製造商-顧客」三階段成員間互動關係；並將各個物料使用階段：進料、內部客戶、外部客戶，以及其品質事件之嚴重程度：退貨、挑揀、重工、停線、報廢、客訴等結果加以綜合。發展一套以總品質成本及預置成本矩陣結構並應用目標管理於此供應商績效評估系統之規劃與建立。在系統之模擬及驗證，我們得到非常滿意及足夠敏感度的結果，肯定此研究之運用總品質成本於績效評估將有助於推動公司內部作爲品質改善並協助製造商選擇最佳供應商，更重要的是以總品質成本之觀念與做法來評估製造成本及採購績效。

關鍵字

品質成本 ； 供應商績效評估 ； 供應鏈 ； 目標管理 ； 總成本

並列摘要

This research establishes a cost-effectiveness based performance rating system for suppliers and operations. The purpose is to provide a methodology for ”integrating supplier and manufacturer capabilities through a common goal- ”profitability improvement” based on lowering the cost of purchased materials. The merits of measuring supplier quality performance using Total-Involved-Quality-Costs (TIQC) analysis include:1).a common measurement language－money,2).very simple and visible numbers along with direct and indirect loss ratios to help management and employees understand the importance of ”doing things right the first time”. This study investigated the interactions and mutual movements among the three groups in the supply chain: ”Supplier-manufacturer-customer”, integrated the results from different stages: Incoming inspection, internal customers, external customers and severity levels for quality events: rejects, sorting, rework, shutdown, scrap and customer returns. A total-involved-quality-costs analysis along with a pre-determined cost structure and the Management By Objectives (MBO) principle were developed and utilized in planning and establishing this rating system for supplier performance. The rating system using total-involved-quality-costs analysis, as proposed in this study could be beneficial for manufacturers in selecting the best suppliers and driving operational quality improvements.

並列關鍵字

MBO ； quality cost ； supplier performance rating ； supply chain ； total costs

參考文獻

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