品質成本個案分析暨文獻綜述

Abstract

品質成本由朱蘭博士於1951 年所提出，他將品質成本比喻為「礦場中的黃金」，使用金額化的資訊，提供管理者公司在提升品質所投入之成本和不良品質所付出的代價，為管理者決策及公司提昇獲利能力的重要工具。本研究目的乃在探討品質成本於三家個案公司的實施，是否提昇品質也同時降低成本，並且藉由文獻探討，分析過往近六十年來，品質成本應用和趨勢的轉變。 本文共分為四章探討品質成本，前兩章為品質成本於兩家實施的個案研究，第三章為某兩家個案公司實施品質成本的比較，第四章則為品質成本文獻探討，以下為各章節探討內容： 一、個案公司為中美合資的衛生紙公司，主要探討該公司品質成本制度實施三年後之效益，該公司品質成本佔製造成本從第一年17.3%到第三年降至14.5%，公司品質提昇成本也確實下降，其實施步驟可提供相關產業實施品質成本制度仿效。 二、 個案公司為一家泵浦公司，公司全面品質管理、品質成本和顧客滿意三項指標之實證研究，三年研究外部顧客滿意度下降而內部顧客滿意度提昇，公司員工對品質成本和全面品質管理瞭解程度不夠，皆需改善。 三、 衛生紙公司和製藥公司之品質成本實施比較研究，研究結果指出兩家公司品質皆提昇，成本下降，但由於兩家公司性質不同，品質成本細項改善程度也有所差異。 四、探討過去近六十年來，品質成本的進展及趨勢，分析定義、模型、應用和各項分類於不同產業的異同，透過文獻探討進行資料彙整，並進行精闢解析。

Cost of Quality (COQ) was introduced by Dr. Juran in 1951. COQ was compared to Gold in the Mine and expressed in financial money. COQ can provide mangers information about how much money the company invests on improving quality and spends on defects to help managers make critical decisions. The objectives of the study are to expound on whether the COQ system adoption of the case companies improve quality and decrease costs, and to investigate the applications, trends, and advances in COQ during the past six decades. In this thesis, there are four parts. The first woe parts are discussing two case studies. The third part is the comparison between two case companies and the fourth part is a literature survey of COQ. The following are the detailed descriptions: 1. This part is to probe into the three-year COQ implementation in a tissue manufacturing company. The COQ of the manufacturing cost was 17.3% in the first year and 14.5% in the third year. It shows the effectiveness of the COQ system. 2. Total Quality Management (TQM), COQ, customer satisfaction are analysed in a pump factory. The results indicate the internal customer satisfaction increased, the external customer satisfaction decreased. The overall staff do not have enough understanding in COQ and TQM. 3. This is a comparison study of a pharmaceutical company and a tissue company. The results show the different improvement extent to the COQ adoption due to the different industrial characteristics. 4. The study looks into the literature survey of COQ during the past six decades in terms of definitions, models, applications, advances and trends.