從品質改善資本投資的角度審視品質改善活動

Utilizing Capital Budgeting Approach to Examine the Quality Improvement Activities

邱裕方(Yu-Fang David Chiu)

《品質學報》 13卷2期 (2006/06) Pp. 211-220

摘要

每一家公司為了生存於市場之中，沒有不投資大量資源於改善產品或服務的品質之上。在花費許多資源於品質有關的努力之後，公司管理階層遲早想要以投資的回收率來瞭解公司的品質現況，以及進一步改善的可能性。幾十年以來，可以滿足以上管理階層需求的解答一直都是品質成本(the cost of quality)。但是在新的品質管理觀念及經濟環境下，現有的品質成本理論在經濟效益上也許不足以滿足管理者決策之需求。而什麼是這個問題的答案？針對以上的思考，作者提出研究問題：我們是否能以經濟學的資本投資方法論來探討品質成本之要素的特性，以反映當代全面品質管理的問題？針對這個研究問題，我們提出了一個品質經濟性模型，EIP(Economic Inflection Point)模型。透過資本投資的概念，這個模型賦予傳統的品質成本理論一個新的思考方向。同時此模型也一併將品質的議題從基層的技術問題變為高層的策略問題。

關鍵字

品質 ； 品質成本 ； 資本投資 ； 經濟

並列摘要

Every company has spent huge amount of resources in improving the quality of products or services in order to survive in today's competitive market. The management eventually wants to measure the quality of its product or service, and the tool for this measurement has been the cost of quality for several decades. However, the concepts of the cost of quality may not meet the decision makers' economical needs under the contemporary business environment. To resolve this problem, the author has proposed an Economic Inflection Point (EIP) model. By utilizing the capital budgeting methodology, this model provides a new avenue for the theories of the cost of quality. And this approach is also advancing the issues of quality to the topics of strategic thinking.

並列關鍵字

quality ； quality cost ； capital budgeting ； economics

參考文獻

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