品质成本制度实施程度.pdf

质量成本制度实施程度 与 TQM 制造绩效之相关性研究 摘 要 本文采用个案研究与问卷调查，探讨实施质量成本制度与 TQM 制造绩 效之相关性。首先依据相关文献与厂商访谈的资料，建构问卷调查的内容； 然后抽样调查国内推动质量管理的 300 家厂商，从 115 份有效回收问卷中统 计分析之。从研究中发现下述结果：1.实施质量成本制度最困难处，在于数 据搜集不易及会计的应用技术不足；2.实施内部与外部失败成本较佳，而实 施预防成本与鉴定成本较差；3.实施质量成本制度与产业别、规模等无明显 差异；但是实行的时间长短与成本绩效有显著影响；4.从集群分析结果显示 质量成本对制造绩效的影响程度，依序为成本、交期、质量、弹性。 关键词：全面质量管理、质量成本、制造绩效 The Relation Study Between Cost of Quality Practice and TQM Manufacturing Performance 1 2 Ling-Lang Tang Cheng-Ming Lin 1 Graduate School of Management, Yuan-Ze University 2 Yuda Institute of Business Technology Abstract The study is based on the related literatures and practical personal visiting to design the questionnaire. We use the questionnaire investigation to survey the relation between cost of quality and manufacturing performance by sending 300 57 questionnaires, with 115 firms feeding back. Under this study, we get the following results: 1.The most difficulty in COQ (Cost of Quality) are information researching and accounting applied skills. 2.Weaker processing degree on prevention and appraisal cost, but internal and external failure cost is better. 3.The executing on COQ system has not much differences with both on kinds and scale of industries, but the time period of executing is an influential factor to cost performance. 4.T cluster analysis shows the priority of influential items on manufacturing performance against COQ are: Cost, Delivery, Quality, and Flexibi