品質成本之衡量及其影響因素之研究－以汽車零組件製造廠為例

The measurement and determinants of quality costs: A case study of automotive sector

郭滿足(Man-Tsu Kuo)

指導教授 ： 曹嘉玲

淡江大學/管理學院/會計學系碩士班/碩士(2005年)

https://doi.org/10.6846/TKU.2005.00042

摘要

品質簡單來說就是顧客的滿意度，而顧客的滿意度是隨時在改變的。如何提升產品品質，降低生產成本並與顧客間建立良好關係，以達到顧客滿意的需求是企業追求的目標。品質成本將抽象的品質概念以具体的衡量單位---金額表達，有助於企業內部推廣品質觀念，而品質成本制度落實將有助於企業績效的提升。品質成本影響因素的辨認，對於改善生產作業流程，品質成本的管理與控制上可展現其成效。
本研究採個案研究方式，以國內一家汽車零組件製造廠作為研究對象，透過蒐集、分析過去33個月之品質成本、現場品質水準及作業績效之資料，探討個案公司品質成本與其影響因素間的關係。本研究之主要發現列示如下：
1.預防成本和內、外部失敗成本應呈負向相關，結果顯示與內部失敗成本呈正向相關與外部失敗成本則組車事業部呈負向相關，維修事業部呈正向相關。表個案公司投入預防成本對於降低失敗成本有顯著成效在組車事業部，而維修事業部則不明顯。鑑定成本和內部失敗成本呈正相關不明顯，與外部失敗成本呈負向相關亦不明顯。顯示個案公司投入更多的鑑定成本，並沒有檢驗出更多的瑕疵品，而外部失敗成本亦沒有因鑑定成本投入更多而減少。
2.參考Foster and Sjoblom所提出影響企業品質改善因素之理論架構，本研究選取了新、舊設計產品、生產模式、模具品質、顧客類型、原物料供應品質水準及包裝設計等作為影響品質因素的衡量。研究結果顯示，新產品的推出並不會造成失敗成本的增加。每批次平均生產數量對內部失敗成本確實產生影響。模具品質不良與內部失敗成本有正向相關。顧客品質要求水準對內部失敗成本沒有顯著影響，但對組車事業部外部失敗成本有顯著影響，表示個案公司組車事業部有效地把瑕疵品留在公司內部，而維修事業部則無。供應商的供貨品質穩定，對內部失敗成本沒有顯著影響。包裝設計不良對外部失敗成本亦沒有顯著影響。

關鍵字

內部失敗成本 ； 外部失敗成本 ； 鑑定成本 ； 預防成本

並列摘要

This paper examined the key factors of internal /external failure costs using the case field data of quality costs, quality level, and operation performance from a Taiwanese company in the automotive industry. The main findings are as follows:
1.Prevention costs are negatively correlated with internal failure costs and external failure costs. The effects of prevention activities on reducing failure cost are significant. Appraisal costs are positively correlated with internal failure costs are not significant, while negatively correlated with external failure costs are not significant,either. The results show that OEM department enhanced the customer satisfying rate of this company by effectively leaving the defect products in the production line but the AM is not.
2.Reference to the quality driver frames proposed by Foster and Sjoblom, this research has looked into some specific areas, such as new designed products ,average production volume per batch, mold quality, customer types, quality of materials and package designed as quality drivers process. The results show that new design products enhanced failure costs are not significant. Average production volume per batch and mold quality are positively correlated with internal failure cost. Customer types are negatively correlated with external failure costs, while positively correlated with internal failure costs are not significant. The result shows that customer types is supported by empirical data. However, the hypothesis that quality of materials and package designed are correlated with failure costs is not supported.

並列關鍵字

Internal failure costs ； external failure costs ； appraisal costs ； prevention costs

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