质量成本制度实施程度

品質本钱制度實施程度與 TQM 製造績效之相關性讨论湯玲郎1 林正明2 1 元智大學企管系暨管理讨论所 中壢市遠東路 135 號TEL: 03-4638800ext 623 FAX: 03-4630377E-mail: balltang@saturn.yzu.edu.tw2 育達商業技術學院會計系 苗栗縣造橋鄉曇文村午日節湖 600 號TEL: 03-7479313 E-mail: d9003010@chu.edu.tw 摘 要本文採用個案讨论與問卷調查，探討實施品質本钱制度與 TQM 製造績效之相關性。首先依據相關文獻與廠商訪談的資料，建構問卷調查的內容；然後抽樣調查國內推動品質管理的 300 家廠商，從 115 份有效回收問卷中統計分析之。從讨论中發現下述結果：1.實施品質本钱制度最困難處，在於資料搜集不易及會計的應用技術缺乏；2.實施內部與外部失敗本钱較佳，而實施預防本钱與鑑定本钱較差；3.實施品質本钱制度與產業別、規模等無明顯差異；但是實行的時間長短與本钱績效有顯著影響；4.從集群分析結果顯示品質本钱對製造績效的影響程度，依序為本钱、交期、品質、彈性。關鍵詞：全面品質管理、品質本钱、製造績效The Relation Study Between Cost of Quality Practice and TQM Manufacturing PerformanceLing-Lang Tang1 Cheng-Ming Lin2 1 Graduate School of Management, Yuan-Ze University2 Yuda Institute of Business TechnologyAbstractThe 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 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 priorit...