品質成本制度之規劃設計及檢討分析 -國內光電業之個案研究-

Development, Design and Analysis of Quality Cost System -Case Study of the Electronic Industry in Taiwan

賴世鐸(Shr-Yi Lai)

指導教授 ： 簡俱揚

中原大學/商學院/會計研究所/碩士(2003年)

https://doi.org/10.6840/cycu200300001

摘要

摘 要
品質在當前的競爭環境中，不但是企業致勝的關鍵，更是企業生存的必要條件。品質成本制度是企業加入品質競賽行列中，所不容忽視之績效衡量制度，藉由金額化的資訊，使管理者了解公司過去在品質提昇之努力所投入的成本，以及因品質不良而總共付出的代價，並藉由這些品質相關的資訊來做適當的決策。
本研究以個案研究法，協助個案公司規劃一套品質成本制度，彙整全企業品質活動的相關成本資料，期能透過品質成本制度的建立，以進行品質成本分析，顯現企業的品質成本分布，提醒企業避免品質成本資源的濫用，並有效的協助品質管理之推展。個案公司自91年8月起始正式實施品質成本制度，實施三個月後，經本研究分析檢討獲致下列結論：
1. 應再強化品質觀念之建立，落實品質相關之教育訓練。
2. 會計部門應將正確的品質觀念與精神再加以推廣。
3. 會計主管應將實施品質成本制度所帶來之效益及優點，忠實揭露並傳達給經營者。
4. 價格競爭不再是攻佔市場的利器，品質才是重點。
5. 需擬訂正確之品質成本策略並加分析檢討，以提出改善之具體作法。
6. 可將作業基礎成本制融入品質成本制中，以強化經營管理並提昇競爭力。

關鍵字

品質成本

並列摘要

Abstract
For businesses quality is not only the key to success, but also the necessary element to survive in the competitive environment today. To have the competitive advantage on quality, Quality Cost System is the inevitable efficiency evaluation system. In Quality Cost System, through the quantified information, administrators realize the cost that they have spent on improving quality, and they realize the cost of loose from lack of quality. Furthermore, from information collected in Quality Cost System, administrators can use this information to make proper decisions.
This thesis is based on case study. We provide the projective company a Quality Cost System and collect data of the activities on quality improvement and relative cost Information. Through this system, we expect to analyze the quality cost, identify the quality cost distribution through the enterprise, notify the enterprise to avoid waste of quality cost resource, and help promoting quality control. Since August, 2002 the projective company start using the Quality Cost System for three months. After analyzed the data collected during this period, we obtain six conclusions. The conclusions are list as following：

1. The projective company should strengthen the concept of quality. Further, implement the education and trainings on quality control.
2. The accounting department of the projective company should promote more on the quality concept.
3. Accounting managers should realize the pros and cons from Quality Cost System. Further, they should inform the administrators about the pros and cons objectively.
4. Low price is no longer the advantage to dominate market; quality is.
5. The projective company should propose a correct quality cost strategy, then analyze and discuss it. Further, propose a subjective solution to improve the quality control.
6. To strengthen the business administration and increase the competitive advantages, the projective company could merge the operational cost into the Quality Cost System .

並列關鍵字

Quality Cost

參考文獻

18．林明正，1999，品質成本制度實施程度與TQM製造績效之相關研究，私立元智大學，碩士論文。

3、Crosby, P. (1984). Quality without Tears, New York: McGraw-Hill.

6、Horngren, C., G. Foster, & S. Datar (1994). Cost Accounting: A Managerial Emphasis, 8thed. Prentice-Hill.

11、Kaplan, R. (1983). Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research, The Accounting Review, Oct., pp. 688-705.

參考文獻