题名

從品質改善資本投資的角度審視品質改善活動

并列篇名

Utilizing Capital Budgeting Approach to Examine the Quality Improvement Activities

作者

邱裕方(Yu-Fang David Chiu)

关键词

品質 ； 品質成本 ； 資本投資 ； 經濟 ； quality ； quality cost ； capital budgeting ； economics

期刊名称

品質學報

卷期/出版年月

13卷2期（2006 / 06 / 01）

页次

211 - 220

内容语文

繁體中文
中文摘要

每一家公司為了生存於市場之中，沒有不投資大量資源於改善產品或服務的品質之上。在花費許多資源於品質有關的努力之後，公司管理階層遲早想要以投資的回收率來瞭解公司的品質現況，以及進一步改善的可能性。幾十年以來，可以滿足以上管理階層需求的解答一直都是品質成本(the cost of quality)。但是在新的品質管理觀念及經濟環境下，現有的品質成本理論在經濟效益上也許不足以滿足管理者決策之需求。而什麼是這個問題的答案？針對以上的思考，作者提出研究問題：我們是否能以經濟學的資本投資方法論來探討品質成本之要素的特性，以反映當代全面品質管理的問題？針對這個研究問題，我們提出了一個品質經濟性模型，EIP(Economic Inflection Point)模型。透過資本投資的概念，這個模型賦予傳統的品質成本理論一個新的思考方向。同時此模型也一併將品質的議題從基層的技術問題變為高層的策略問題。
英文摘要

Every company has spent huge amount of resources in improving the quality of products or services in order to survive in today's competitive market. The management eventually wants to measure the quality of its product or service, and the tool for this measurement has been the cost of quality for several decades. However, the concepts of the cost of quality may not meet the decision makers' economical needs under the contemporary business environment. To resolve this problem, the author has proposed an Economic Inflection Point (EIP) model. By utilizing the capital budgeting methodology, this model provides a new avenue for the theories of the cost of quality. And this approach is also advancing the issues of quality to the topics of strategic thinking.
主题分类 社會科學 > 管理學
参考文献
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被引用次数
  1. Tsai, Zi-Hau,Lin, Hardy,Chang, Henry Ker-Chang(2014).Establishment of FPG Shopping from B2B to B2C for Mainland China.管理資訊計算,3(2),206-221.
  2. 黃允成、李宗龍(2010)。經濟設計下可維修產品製程品質改善策略之探討。管理研究學報，10，37-69。
  3. 李緒東、余天右(2015)。以品質成本作為代工廠評選之研究─以電子業為例。企業管理學報，107，33-60。
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