新產品開發經營績效與品質管理之探究-以C公司為例

新產品開發經營績效評估及產品品質提昇均為影響企業獲利之關鍵因素，本研究係以一家造紙業公司為個案，分別檢視開發成功及尚未獲利新產品之經營績效。此外，本研究檢視影響新產品開發成功與否之財務及非財務因素，本研究亦檢視新產品開發之品質管理。尚未獲利產品屬接單生產之客製化產品，根據其經營績效模擬分析可知，由於銷售量未達預期產能，使個案公司產生閒置產能成本。藉由參與式觀察及訪談結果可知，尚未獲利產品並未達到客戶品質要求，個案公司也未取得或研發出降低原料成本之關鍵技術。相反地，成功產品係個案公司與客戶共同開發。因此，產品品質符合客戶需求，且銷售量穩定。此外，根據訪談結果，本研究建議個案公司應利用六標準差設計的概念，重新設計新產品開發流程和品質控管標準管制作業。此外，個案公司在持續改善品質部分，個案公司應根據客戶品質爭議案件，定期審視是否需投資新的品質檢驗設備。在品質控管的流程部分，本研究建議個案公司應調整品質控管的檢驗點。關鍵字：新產品開發、績效評估、品質

關鍵字

新產品開發；績效評估；品質

並列摘要

The operating performance evaluation of new product development and the improvement of product quality are key factors that affect a firm’s profitability. The objective of this study is to evaluate the operating performance of a successful new product and an unprofitable new product from the case company in pulp and paper industry. This study also examines the financial and non-financial factors which affect the success of new product development. Furthermore, this study examines the quality management of new product development. The unprofitable new product is a customized product which starts to produce after receiving orders. According to the operating performance simulation of the unprofitable new product, this study finds that the sales volume is much lower than volume predicted prior to new product development stage. Thus, the case company has losses due to excess capacity. According to participatory observation and interview, this study finds that the quality of unprofitable product does not meet customers’ needs. Additionally, the case company have not obtained or developed the technology to reduce raw material costs. In contrast, the major customer participates in new product development. Therefore, the quality of the successful product can meet customers’ need and the sale volume is stable. Moreover, the case company should use six sigma concept to improve quality of new product development. According to the interviews, this study suggests that the case company should regularly analyze whether to invest new equipment which can improve quality based on the quality dispute from customers. About quality control, the case company should rearrange the check points. Keywords: New product development, Operating performance evaluation, quality