廠商銷售軍公教福利品差別定價策略之研究

The Firms' Price Discrimination Strategy of Sailing Military,Government and Educational Welfare Products

廖國鋒(Gou-Fong Liaw)

《中華管理學報》 3卷3期 (2002/11) Pp. 45-55

https://doi.org/10.30053/CHJM.200211.0003

摘要

本文採用個案研究與問卷調查，探討實施品質成本制度與TQM製造績效之相關性。首先依據相關文獻與廠商訪談的資料，建構問卷調查的內容；然後抽樣調查國內推動品質管理的300家廠商，從115份有效回收問卷中統計分析之。從研究中發現下述結果：1.實施品質成本制度最困難處，在於資料搜集不易及會計的應用技術不足；2.實施內部與外部失敗成本較佳，而實施預防成本與鑑定成本較差；3.實施品質成本制度與產業別、規模等無明顯差異；但是實行的時間長短與成本績效有顯著影響；4.從集群分析結果顯示品質成本對製造績效的影響程度，依序為成本、交期、品質、彈性。

關鍵字

差別定價 ； 雙重通路 ； 軍公教市場

並列摘要

The study is based on the related literatures and practical personal visiting todesign the questionnaire.We use the questionnaire investigation to survey therelation between cost of quality and manufacturing performance by sending 300questionnaires,with 115 firms feeding back.Under this study,we get thefollowing results:1.The most difficulty in COQ(Cost of Quality)are informationresearching and accounting applied skills.2.Weaker processing degree onprevention and appraisal cost,but internal and external failure cost is better.3.Theexecuting on COQ system has not much differences with both on kinds and scaleof industries,but the time period of executing is an influential factor to costperformance.4.T cluster analysis shows the priority of influential items onmanufacturing performance against COQ are:Cost,Delivery,Quality,andFlexibility.

並列關鍵字

Price Discrimination ； Dual Channel ； Military ； Government & Educational Market