應用回收期數法探討品質經濟性研究

A study on economics of quality utilizing payback period

呂學明(Hsueh-Ming Lu)

指導教授 ： 邱裕方

中原大學/工學院/工業工程研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600382

摘要

隨著全球化的來臨，企業所面臨的是高度競爭與顧客導向的市場環境，而擁有良好品質一直是企業競爭的關鍵所在。社會大眾對於品質的期待會隨著時間而有所變化，尤其在產品生命週期相當短暫的環境，若能在最短的時間內，以最少的成本有效提昇產品的品質滿足消費者的需求，將更有利於企業在市場上佔有一席之地。近幾年品質發展強調消費者滿意，為符合消費者多元與善變的心理，品質改善的投資必須是持續的。在企業重視投資利益的前提下，為滿足消費者高品質的需求，品質的投資必須更強調經濟效益。
Juran（1951）建構品質成本模型，主要觀點在於預防成本與失敗成本間的替換(trade-off)，以總品質成本最低點，建構品質最佳水準。由於過去總品質成本最低點，所能表達的品質經濟效益似乎是略顯不足，近年來，Beruvides 和Chiu進一步以資本預算(capital budgeting)的概念，提出品質經濟概念模型”經濟轉折點(Economic Inflection Point, EIP)”， 找尋品質投資的最佳經濟效益時間點。本研究以經濟轉折點模型為基礎概念，利用不同的評估方式，重新詮釋經濟轉折點模型，期望提供決策者更多的資訊。

關鍵字

品質投資 ； 品質發展 ； 品質成本 ； 品質經濟性 ； 經濟轉折點(EIP)

並列摘要

In this modern age of economic globalization, businesses throughout the world are faced with unprecedented competition in the consumer-driven market. The key to success against such fierce competition is the maintenance of the highest possible quality. The mass’s expectation to the quality will change through the time. Thus, if a
business can drastically improve the quality of its product in the shortest time while spending the cost as little as possible, this would offer a distinct competitive advantage for this business in the marketplace. In recent years, to maintain this advantage, it is necessary for businesses to continually improve the quality of its product or service in order to meet the ever-changing and demanding expectations of the consumers. Under the premise of the investment benefits, the business must emphasize the economic effect of the quality investment to appease the consumers’ high quality need.
Juran（1951）had described the model of quality cost, of which the main concept is that there is a trade-off of the prevention cost and the failure cost. In essence, the best quality level should be attained while taking into the account the two costs in order to maintain the lowest level of total quality cost. However, it recently became evident that the lowest point of the total quality cost does not translate well into the economic benefit. Thus, Beruvides and Chiu have tried to use the concept of capital
budgeting to advance Economic Inflection Point of the quality economics model, in order to find the best economic effect timing in quality investment. This research is based on the basic concept of the Economic Inflection Point model, and use different evaluation ways to re-examine the Economic Inflection Point model, we also expect that this research can provide information to the senior management in decision
making.

並列關鍵字

quality investment ； economics of quality ； cost of quality ； economic

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