建立在品質保證體系上之總品質成本模式 —以電子業為主體

The Total Quality Cost Model Based On Quality Assurance System -The Electronics Industry as Example

10.6840/cycu200200611

江顯鵬

衍生失敗成本 ； 隱藏性成本 ； 全面品質保證體系 ； 品質成本 ； Quality Costs ； incremental costs of failure ； Hidden Costs

中原大學工業工程研究所學位論文

2002年

碩士

楊錦洲

繁體中文

本研究期望建構一個在品質保證體系上之總品質成本模式，首先提出「失敗衍生成本」(incremental costs of failure)觀念與架構，並將「失敗衍生成本」品質成本項目加入品質成本結構，建構一個品質保證體系上之總品質成本模式，最後以某電源供應器產業來驗證本研究模式之可行性與適用性。 一、失敗衍生成本觀念： 一般所謂的品質成本包括預防成本、鑑定成本、內部失敗和外部失敗成本。另外也有學者提出隱藏性品質成本的觀念，但卻無法有一個較精確計算方式，導致品質成本長期被低估及被扭曲。我們也知道隱藏性品質成本佔品質成本相當大的一部份，如果隱藏性品質成本能夠更精確的被計算出來，則總品質成本也能更精確，本文為了更正確估計總品質成本，遂提出「失敗衍生成本」的觀念與架構。 二、總品質成本模式之建立： 接著建立一個在上總品質成本模式，將企業流程中各個階段及其他支援性活動發展一個全面品質保證體系，並依據各階段的品質成本，發展出品質成本架構大綱，以建立各產品的品質成本細項結構，然後探討品質成本分攤結構，並應用預置成本法之矩陣結構，最後依據各產品的品質事件來解析其品質成本。 三、個案分析及模式驗證： 最後介紹某電源供應器個案公司，並以此個案之公司之組織及流程來建立一個總品質成本模式，以驗證本研究模式之可行性與適用性。 四、本研究特色： 1.全面化：本研究所提出的衍生性失敗成本，則涵蓋了隱藏成本的大部份。在隱藏成本的計算上又跨出了一大步。 2.結構化：運用流程式品質成本的分類方式，比較有結構且符合實際的情形，可使管理重點放在流程上，符合全面品質管理中流程改善的精神。 3.精細化：本研究是透過每一品質事件的方式來收集品質成本，並且可明定出每一階段子流程的品質成本細項，其相較於傳統品質成本會更精細。 4.即時化：本研究於品質成本的資料上採預置的方法，所以一但產生品質事件，可即時將品質成本的記錄，提供給所需人員，作為決策支援之用。

The purpose of this research is to establish a model for Total Quality Cost in a Complete Quality Assurance System. First the concept and framework of Incremental Cost of Failure is presented. Add each item of Incremental Cost of Failure into the overall framework of quality cost. Use a power supply manufacturer to test and verify the feasibility of this model. 1.The Concept of Incremental Cost of Failure: Generally speaking, Quality Cost includes Prevention Costs, Appraisal Costs, Internal Failure Costs and External Failure Costs. In addition some scholars addressed the concept of hidden quality cost; however, a system to accurately measure these hidden costs is non-existent, resulting in chronic distortion and low estimates of quality costs. We know that the hidden costs are a big portion of total quality cost, if we can have a more accurate system to measure and calculate these hidden costs, then the total quality cost will more closely reflect the real cost. 2.Total Quality Cost: Develop a complete overall Quality Assurance System which include every process in each stages and all the supporting activities. Base on the costs of each process, develop a framework of quality cost to establish the quality cost detail structure of each product then study the cost sharing structure, apply the matrix of predetermined cost structure. Base on the quality complaints/incidents of each product to analyze their quality costs. 3.Case Study and Model Test: Use the case study of a power supply manufacture company and its company structure and the production flows to establish a framework of total quality cost to testify the feasibility and adoptability of the system proposed in this research. 4.The Characteristics of This Research: a.Comprehensive: the Incremental Cost of Failure presented in this research includes the majority of hidden cost. It is a breakthrough in the calculation of hidden cost. b.Structural: classify the quality costs of the production flow to be more systematic and conform to actual practices. Enable the emphasis to be on the production flows; thus, comply with the concept of improving production flow in the overall complete quality management. c.Sophisticated: this research is base on every quality incident to collect the quality cost. It can pinpoint every detail quality cost in the sub-flows of every stage. It is much more sophisticated compare to the traditional methods for quality cost. d.Instantaneous: this research use real-time on the collection of data for the quality costs; thus, if a quality incident should occur, the records of quality cost can instantaneously be provided to the necessary personnel to assist in decision making.

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