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| Title: | 品質成本影響因素之研究 |
| Authors: | 張寶光 |
| Contributors: | 吳安妮
林祖嘉
張寶光 |
| Date: | 1999 |
| Issue Date: | 2016-05-10 15:56:00 (UTC+8) |
| Abstract: | 本文探討品質成本之影響因素，因為釐清影響不同品質成本之關鍵因素，不但可改善生產作業流程，且能有效地進行品質成本的管理與控制。在理論上，本文採雙邊獨占之情境，將品質成本及品質成本影響因素之概念納入模式中，以探討最適品質水準下，品質成本與其影響因素間之各種理論關係。並配合對屬印刷業之個案公司深度訪談所得之資訊，以形成待檢定之研究假說。
實證上，經採實地實證法，以民國86年1月至87年7月之內外部失敗成本與其影響因素之資料加以分析，研究結果顯示，內部失敗成本之主要影響因素為複雜度、困難度、原物料品質水準、顧客類型、製程問題、與管理階層更換效果等均受到資料之支持，然檢驗水準及退件處理成本則未受支持。外部失敗成本之主要影響因素則為複雜度、困難度、退件處理成本、顧客類型、與管理階層更換效果，組織功能因素則未受資料支持。
This study examines the factors that affect quality costs of products and services.Clarifying critical factors of different quality costs can not only improve the product operational processes, but also enhance the management and control of quality costs.Theoretically, this study analysis the quality costs and the affecting factors there of assuming in bilateral monopoly situations. Furthermore, by a field interview with aprinting company, we develop testable hypotheses thereon.
Empirically, this study employs a field empirical approach to investigate theinternal and external failure costs and their causal factors using the data from 1997 January to 1998 July. The results show that the factors affecting internal failure costsare complexity, difficulty, quality of materials, customer types, problems in manufacturing process, and the side effect of management changes. On the other hand,the other two factors, the level of inspection and costs of product return, are insignificant causing factors of internal failure costs. The key affecting factors ofexternal failure costs are complexity, difficulty of manufacturing process, costs of product return, customer types, and the side effect of management changes, whereasthe functional effect of the new-organized committee is not supported by empirical data. |
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| Description: | 博士
國立政治大學
會計學系
83353502 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#A2010000565 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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