近來企業社會責任的概念已逐漸被各企業接受,企業在創造利潤的同時也必須考慮所有利害人的權益,將其取之社會用之於社會。本研究將品質管理投資以及社會責任投資做連結,討論兩者影響企業營收的過程,並且將過程中各構面之間的關係以函數型式表示,最後利用品質管理中的成本效益模型引入,再將各構面當作參數置入,找出最佳化的投資比率。希望透過本研究所發展出的企業社會責任與品質管理的成本效益模型,讓企業在實行企業社會責任時,能知道社會責任與品質管理所影響的各項構面,以及各構面相互之間影響的情況。幫助企業在做決策時,能在社會責任與品質管理投資成本與其所相關聯的各項構面的成本效益上取得平衡。
The corporate social responsibility(CSR) can be accepted since it is beneficial to the society. In this research, the investment in quality management and the investment in the social responsibility can be linked together to describe the impact on the performance and financial result of the processes, and then the relationship and the relevant model can be developed. The cost and benefit model for the corporate social responsibility and the quality management can be used to help the decision makers to estimate the relevant effect and the linkage to the relevant aspects in the investment and cost/ benefit