運用總品質成本分析之供應商績效評估模式

Supplier Performance Evaluation Using Total-Involved-Quality-Costs Analysis

陳啟政(Chee-Cheng Chen)

指導教授 ： 楊錦洲

中原大學/工學院/工業工程研究所/博士(2003年)

https://doi.org/10.6840/cycu200300007

摘要

傳統上，製造商以價格作為選擇供應商的主要因素以降低其產品的成本，以供應價格來選擇供應商，也許會鼓勵供應商在出價時只考慮購買價格的差異，而這方法也常會讓供應商相信最低標即是由最低材料成本所組成，而忽略了品質不良所衍生的成本，其包括報廢及重工成本，高品質保証的花費及檢驗需求，其他尚包括因品質不良而導致的交貨績效不佳等。以最低價格來選擇可能誤導起始成本最低，但最終在長期來說是花費最高的。
本研究期望建立乙套以總成本(Total Costs)之觀念及衡量為構面的供應商績效評估模式，理念上以顧客滿意為導向(Customer-Satisfaction Orientation)及手段上以目標為導向(Objective Orientation)之供應商績效評估模式，描述供應鏈中「供應商-製造商-顧客」三階段間互動關係；同時加入進料檢驗結果，製程使用績效。供應商服務品質，產品可靠度等考量因素，本研究第一階段將這幾項考慮因素，設法轉換為可衡量，可量化，可用於及時化(Just In Time)參數設定的供應商績效評估系統之規劃及建立。
總品質成本模式建構中以顧客不滿意之品質事件為主軸，將各個物料使用階段：進料、內部客戶及其相關決策作業部門，包括研發、採購、生產服務單位及銷售客服部門、外部客戶，加上其品質事件之嚴重程度：退貨、挑揀、重工、停線、報廢、客訴等結果加以綜合。發展一套以總品質成本及預置成本矩陣結構並應用目標管理於此供應商績效評估系統之規劃與建立。整個目標在於供需雙方均可降低成本、提高效率，「雙贏」的結果，引導對材料及服務的需求下，才能發揮最好的價值。在系統之模擬及驗証，肯定此研究之運用總品質成本於績效評估將有助於推動公司內部品質改善並協助製造商選擇最佳供應商，更重要的是以總品質成本之觀念與做法來評估製造成本及採購績效。運用品質成本分析來衡量供應商品質績效的優點，包括 1) 以共同語言-錢的衡量 2) 直接或間接損失，可以很明確的衡量出來。

關鍵字

品質改善 ； 品質成本 ； 供應商績效評估 ； 供應鏈 ； 目標管理

並列摘要

In traditional management, manufacturers select suppliers based on price under the key factor of reducing product cost. The performance appraisal for the purchasing staff is focused on reducing the raw material purchase price. It is a mistake to award contracts to suppliers and vendors without a total cost assessment. Supplier selection based upon the lowest bid may motivate the supplier to calculate bids based upon purchase price variances. This method ignores hidden costs, as it is frequently believed that the lowest bid is composed of the lowest material costs. However, this sentiment fails to take into consideration the cost of quality, which can include scrap and rework costs, high warranty expense and inspection requirements. Other costs that are discounted include, coping with poor delivery performance. Selection on the basis of the lowest bid can be deceptive as the lowest initial cost may actually be the most costly in the long run. A successful customer–supplier relationship depends on factors other than price alone.
This research establishes a performance evaluation system for suppliers and operations from the perceptions and measurements of cost-effectiveness and performance from the orientation of customer satisfaction. The study is undertaken to specify the interaction and mutual movement among the three groups in the supply chain “Vendor-Manufacturer-Customer” and to integrate the results of four factors; incoming inspection, performance of line reject, service quality of vendor and product reliability. It tries to transform these factors into measurable, quantitative, JIT (Just-In-Time) parameters that are utilized in planning and establishment of this rating system of vendor’s performance at the first stage. The concept of objective orientation is adopted in the “performance” calculations.
The study investigates and proposes the unsatisfied quality events as the pivot of model’s establishment to integrate the results of different stages: incoming inspection, internal customers, external customers, and levels in severity of quality events: rejects, sorting, rework, shut-down, scrap, customer return and associated functions into system. A total involved quality cost along with pre-determined cost structures and the principle of Management By Objectives (MBO) are developed and utilized in planning and establishing this evaluation system for supplier’s performance. The evaluation system using total involved quality cost as proposed in this study can be very beneficial for manufacturers in selecting the best supplier and driving quality improvements of operations. The merits of measuring supplier quality performance using Total Involved Quality Cost (TIQC) include: 1) a measurement of common language – money, 2) very simple and visible numbers along with ratios of the direct and indirect loss to help management and employees understand the importance of “doing things right the first time”.

並列關鍵字

Supplier performance Evaluation. ； Quality improvement ； Quality cost ； Supply chain ； Management by objective

參考文獻

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