品質成本制度之施行及檢討分析-台灣重電業之個案研究

Implementation of Quality Cost System -The Case Study of power transmission industry in Taiwan

季子維(Jerry Chi)

指導教授 ： 謝浩明

國立中央大學/管理學院/企業管理學系碩士在職專班/碩士(2007年)

摘要

在當前激烈的競爭環境中，大部份的產業都必需要面臨著薄利化的產業生態。除了要努力的爭取訂單外，維持獲利率不墜更是企業致勝的關鍵與生存的必要條件。若要維持維持獲利，則因產品品質問題而造成的額外損失就要特別的與以重視，畢竟品質成本的增加代表了獲利率的減少。尤其是外部的失敗成本更是淨利的損失。是否，品質成本制度的施行與檢討就是企業是企業加入品質競賽行列與維持獲利率，所不容忽視之績效衡量制度，藉由金額化的資訊，使管理者了解公司過去在品質提昇之努力所投入的成本，以及因品質不良而總共付出的代價，並藉由這些品質相關的資訊來做適當的決策。
本研究以個案研究法，從個案公司現行的品質成本制度中，彙整其品質活動的相關成本資料，以進行品質成本分析，顯現企業的品質成本分佈與趨勢，並進一步的分析各品質成本項目之間的關係。本研究收集個案公司從2003 ~ 2006的各項品質成本金額與內外部失敗的記錄與，經本研究分析檢討獲致下列結論：
1. 內外部失敗的各項形成原因之間存有相關性
2. “人為疏忽”是造成額外品質成本的來源。
3. 品質成本的重點應在“預防與鑑定”。
4. 因為“預防與鑑定”成本的增加而使得“內部失敗成本”增加，但卻能獲致“外部失敗成本”的降低。並使得總品質成本降低。
5. 品質成本制度是一種有效的管理工具，應充分的加以運用。但頻繁的管理人員異動卻不能使本項工具充分發揮其應有的作用。

關鍵字

品質成本之辨認 ； 品質成本 ； 品質成本結構 ； 品質成本關係模型

並列摘要

Today， the businesses competition environment is very intensive and for most the businesses were forced to survive in the low margin conditon。
For business that is not just to win the orders but also have to keep maintain the profit。And this is the essential and critical factor for business to keep survive。In order to win the orders and keep the profit that the management level have to put more attention in the additional quality costs。The increasing quality costs is mean decreasing the profit and more important is the external quality costs is deduct from the net profit directly。
The descriptions above are the reasons to implement the Quality Cost System into businesses。The management level can get the quality information and the indexes of operation performance from this system and the information is not present a numbers but money。This system can show the efforts and resource that invest by company and the cost of poor quality and management level can use the information to make the correct decision。
This research is a case study，and this research collected the quality information from the active quality system in this case company。After further analysis and correlation analysis in between all quality items that this research found︰
1. There are relationship within quality items which for both internal and external quality cost。
2. “Human error”is the key factor to cause the additional quality cost。
3. The key point is preventive and appraisal cost and the two area should get more resource。
4. When increasing preventive and appraisal cost that will also increase the internal failure cost，but will decras the external and total quality cost。
5. Quality cost system is a effective management tool and should got more attention。Unfortunately，this system didn’t play a critical factor due to the frequent personal change in the management level。

並列關鍵字

Structure of Quality cost ； Quality cost Identification ； Models of Quality cost ； Quality cost

參考文獻

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