品質成本模型暨其實務應用案例研究

A Study of Cost of Quality (COQ) Models and Case Studies of Its Application

王事民(Shi-Min Wang)

指導教授 ： 王銘宗

國立臺灣大學/工學院/工業工程學研究所/碩士(2013年)

https://doi.org/10.6342/NTU.2013.01447

摘要

品質成本(Cost of Quality, COQ)被喻為「礦脈中的黃金」，是藉由強調品質管理相關的成本予以揭露和報告，促使品管相關作業和活動能有效獲得控制與改善，進而達成生產或服務經濟化與效率化的目標。藉由金額化的資訊，品質成本能提供管理者在提升生產或服務品質時所需投入的成本和不良品質的產出所導致的損失與代價。品質成本的探討雖歷時一甲子有餘，但歷久而彌新，仍為企業決策及提升獲利能力的重要工具。本論文的主要目的乃在於探討品質成本一路以來的發展和變化，以及將該議題於產業中應用的狀況加以分析陳述。
本文共分為四章探討品質成本，首先第一章對品質成本相關的文獻予以深入探討和分析，後三章分別報告台灣製造業和高科技業的調查結果，以下為各章的簡要內容：
一、 探討過去近六十餘年來，品質管理和品質成本的進展及趨勢，分析其定義、相關模型和品質成本項目分類於不同產業別之間的異同，透過文獻探討進行資料彙整，並進行解析。
二、 以台灣五百大製造業為調查對象，進行品質成本實施現況問卷調查，運用分析的結果來架構國內品質成本實施模式，並驗證企業導入品質成本與品質經營績效指標間之關聯性。
三、 針對台灣五百大製造業的品質成本實施現況予以深入分析，探討在品質成本活動在企業內部的進行狀況和在不同產業別之間品質成本表現的異同。
四、 以台灣的高科技業為抽樣對象，調查高階主管對於品質成本認知對於該公司在品質管理和品質成本活動之間的相互關係及所產生的影響。

關鍵字

品質成本 ； 全面品質管理 ； 品質成本模型 ； 文獻探討 ； 產業調查 ； 台灣五百大製造業 ； 高科技產業

並列摘要

The concept of Cost of Quality (COQ) emphasizes on disclosing and reporting of quality-related costs. Such emphases help enterprises control and improve their producing activities and operations and have their productions and services reach the goal of effectiveness and efficiency. The research topics of COQ were old but would never fade out. The value of COQ is believed as “the gold in mine” and is worthy for managers to put their focus on its related issues. The purpose of this research is to review the development and evolution of COQ related literature for the past several decades and to investigate its application and performance in various industries. There are four parts consisted in the thesis:
1. The first part is a literature review of quality management issue and COQ issue, especially on reviewing various models of COQ and comparing the applications in different industries.
2. The second part is a survey of the top 500 manufacturers in Taiwan according to their implementation of COQ activities. Using questionnaire survey and statistical analysis, the path model of COQ implementation was constructed and the correlations of implementing COQ and quality performances were examined.
3. The third part is an investigation of the implementation status of COQ of the top 500 manufacturers in Taiwan. The performances of COQ activities in various industries are also further compared and discussed.
4. The forth part is an investigation of the recognition and awareness toward COQ of executive managers in High-Tech industry in Taiwan. The influence of the viewpoint toward COQ from executive mangers to the implementation of COQ and the quality performance is presented in the chapter.

並列關鍵字

Cost of Quality ； Total Quality Management ； Literature Review ； Industrial Survey ； Taiwan Top 500 Manufacturers ； High-Tech Industry

參考文獻

Abdelsalam, H. M. E., & Gad, M. M. (2008). Cost of quality in Dubai: An analytical case study of residential construction projects. International Journal of Project Management, In Press, Corrected Proof.

Abdul-Rahman, H. (1997). Some observations on the issues of quality cost in construction. International Journal of Quality & Reliability Management, 14(5), 464-481.

Allen, N., & Oakland, J. (1988). Quality assurance in the textile industry: part I. International Journal of Quality & Reliability Management, 5(5), 25.

Asher, J. (1988). Cost of quality in service industries. International Journal of Quality & Reliability Management, 5(5).

Asokan, M., & Pillai, C. (1998). Quality cost evaluation in a spinning mill. Total Quality Management & Business Excellence, 9(8), 723-730.