A New Quality Cost Model and the Optimum Quality Level

新品質成本模式及最佳品質水準

楊明璧(Mirng-Bih Yang)

《Pan-Pacific Management Review》 7卷2期 (2004/07) Pp. 161-181

摘要

從1956年費根堡(A. V. Feigenbaum)博士在Harvard Business Review撰文鼓吹「品質成本」的概念起，許多學者專家都試著用品質成本來找尋最佳品質水準(Optimum Quality Level)。雖然找尋最佳品質水準的品質成本模式很多，卻沒有一個能正確地整合各類品質成本來找出最佳品質水準。本研究試著提出一個新的品質成本模式來找尋最佳品質水準。和其他品質成本模式不同的地方是，品質水準由產品不良率和出廠不良率兩種要素決定，不同於一般傳統模式只以產品不良率來表示。另外，傳統上最佳品質水準被認為是最低總品質成本下的產品不良率，而本文提出最佳品質水準應該由產品不良率和出廠不良率組合而成。

關鍵字

最佳品質水準 ； 品質成本模式 ； P-A-F模式 ； 產品不良率 ； 出廠不良率

並列摘要

Since A.V. Feigenbaum (1956) advocated the concept of ”quality cost”, a number of researchers attempted to use quality cost to determine the optimum quality level. Although there are numerous quality cost models conducted in search of optimum quality level, none has been able to accurately integrate various quality costs to reach a desired solution. In this paper, critics of traditional quality cost model are summarized, and a new quality cost model is proposed which represents the total quality cost as a function of both prevention cost and appraisal cost. While the optimum quality level was traditionally shown as the product defective rate that has the minimum total quality cost, instead, this paper presents the optimum quality level as a combination of both product defective rate and out-of-factory defective rate.

並列關鍵字

optimum quality level ； quality cost model ； P-A-F model ； product defective rate ； out-of-factory defective rate

參考文獻

Cost of Quality, Quality Planning and the Bottom Line

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Caplen, R. H.(1972).A Practical Approach to Quality Control.London:British Standards Instutition.