品質成本與品質績效指標間關聯性之探討 —以紡纖業之個案研究—

The Study on the Relation between Quality Cost and Quality Performance Index －Case Study of the Textile Industry

方美月(mei-yeh Fang)

指導教授 ： 簡俱揚

中原大學/商學院/會計研究所/碩士(2002年)

https://doi.org/10.6840/cycu200200054

摘要

摘要
隨著生產技術的革新，資訊科技的蛻變與全球性競爭的激烈，對產品品質的精密性及可靠度也要求愈高，但缺法品質相關的成本資料，無法衡量品質績效，因此，公司必須將分散各職能（單位）的品質相關成本，彙總並加以研究，朝向量化的品質成本。
　　本研究採個案研究方式，以國內一家紡纖公司為研究對象，透過蒐集、衡量、分析公司內部品質相關資訊，並探討品質改善所帶來的直接、間接效益，使高階管理者瞭解品質良窳對公司之影響，以期企業進行各項管理決策時，能有所助益，並提升經營績效，增加市場的競爭優勢。
　　經由個案公司三年半（42期）之品質相關資訊之剖析，本研究之結論為：
1.個案公司導入品質制度，將公司既存之各項品質成本的變動作分析，使管理者做出適當的決策，四類品質成本中，預防成本由26％升至34％；鑑定成本維持平穩（約30％）；內部失敗成本仍嚴謹的控制著，外部失敗成本由35％下降至19％，顯示品質推動確實得到實質的回饋（失敗成本的節省）。
2. 經由柏拉圖分析，可看出前五大品質成本項目分別為：銷貨退回損失、研發階段之產品及製程改善、資訊系統、銷貨折讓損失、織布完成檢驗，以柏拉圖來分析，通常少數的重要品質成本項目，就已經佔品質成本的大部分，要大幅的改善，就要有效的掌握品質成本關鍵項目之成本下降。
3.預防成本與內部失敗成本間呈正相關，與外部失敗成本間呈負相關，其乃因個案公司生產的產品複雜度提高及品質要求愈趨嚴苛，故報廢品也隨之增加，致公司持續預防成本之投入，無法明顯的降低失敗成本。
4鑑定成本與內部失敗成本呈正相關，與外部失敗成本呈負相關，表示個案公司有效地將瑕疵品留在公司內部，使顧客滿意度上升。
5..公司品質的推行（預防成本、鑑定成本的投入）使產品品質提昇「不良品質水準」下降，而且「不良品質水準」之各指標（內部、外部失敗成本）與「傳統品質衡量」（瑕疵率、抱怨率）呈正相關，二者一致性，充分反應品質狀況的功能，但瑕疵率之作業性數量指標與財務性衡量指標在統計上相關係數甚低，此顯示衡量範圍、生產種類、產品之複雜度、成本等級各有不同所致。
6.不良品質和在製品存貨週轉率、產能利用率及有效開機率呈負相關，其中以在製品存貨週轉率較為顯著，顯示品質水準確實帶來許多的間接影響。

關鍵字

品質績效指標 ； 品質成本

並列摘要

Abstract
With the innovation of the production procedure, the revolution of the information technology and the fast-paced business competition in the world, the accuracy and reliability of the product quality gradually become a main requirement in business. However, the lack of relative cost data on the quality will decrease the quality performance evaluation. Therefore, any cost data affecting quality performance should be gathered and analyzed to improve the quality cost.
A domestic textile company is taken as a case study. By collecting, measuring and analyzing related information of the company’s internal quality cost, we analyze the direct and indirect advantages from the data, making the management have a through understanding on how the quality factors affect the company’s production and operation. It is the hope that the analyses of the data could be taken into consideration upon management decision making to improve operation performance and increase the marketing competition.
Through the complete analysis in 3 and half years (42 sections) related quality data of the case company, the followings are summarized:
1. The quality system is put into practice in the case company. We analyze variations of the quality cost and help the management make the appropriate decision. Among four quality costs, the prevent cost increases by 34% from 26%, the AP cost keeps stable (about 30%), the IFC keeps being controlled strictly, and the EFC drops to 19% from 35%, which shows the company does have the positive feedback (by saving the failure cost) from the adequate quality control.
2. Among all quality elements, only five of the most important ones could strongly affect the quality cost. By using Plato method to analyze the quality cost, it is obvious that the top five quality elements are: Sales return, R&D product and production process improvement, information system, sales discount and allowance, and texture examination. To decrease the quality cost, it is essential to first identify the quality elements and further decrease the cost of those elements.
3. In the regression, the prevent cost is positively correlated with the IFC, but negatively correlated with the EFC. Based on the conclusion, it is believed that the complicated procedure of the production and stricter requirements of the product quality than before not only increase the numbers of the flaw products, but also the continuous input of the prevent cost, and thus unable to decline the failure cost.
4. The AP is positively correlated with the IFC, but negatively correlated with the EFC. It also shows that customers’ satisfaction will increase because of the flaw products being unable into the market.
5. With the practice of the quality control (input of the PC and AP), the product quality improved and the defective rate fell. The correlation between the elements of “poor quality level”(IFC and EFC) and the elements of “traditional quality level” (defective rate and customer complaint rate) is positive, which shows the consistence of the two and reflects the possibility to evaluate the quality with the quantification as well. However, there is little relation between defective rate index and financial measuring index because of the differences in the measurement scale, production variety, product complication and cost level.
6. Imperfect quality is usually negatively correlated with the WIP inventory turnover, capability utilization rate, and efficient operation rate. It is especially obvious that the WIP inventory turnover will definitely have an indirect influence on quality.

並列關鍵字

Quality Performance Index ； Quality Cost

參考文獻

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