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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/21972


    Title: 品質成本之衡量及其影響因素之研究-以汽車零組件製造廠為例
    Other Titles: The measurement and determinants of quality costs:A case study of automotive sector
    Authors: 曹嘉玲;Chao, Chia-Ling;郭滿足;Kuo, Man-Tsu
    Contributors: 淡江大學會計學系
    Keywords: 品質成本;預防成本;鑑定成本;內部失敗成本;外部失敗成本;Quality costs;Prevention costs;Appraisal costs;Internal failure costs;External failure costs
    Date: 2005-09
    Issue Date: 2013-05-01 18:50:24 (UTC+8)
    Publisher: 臺北縣淡水鎮 : 淡江大學
    Abstract: 本研究採個案研究方式,以國內一家汽車零組件製造廠作為研究對象,透過蒐集、分析過去33 個月之品質成本、現場品質水準及作業績效之資料,探討個案公司品質成本與其影響因素間的關像。本研究之主要
    發現列示如下:
    1.預防成本和內、外部失敗成本應呈負向相關,結果顯示與內部失敗成本呈正向相關與外部失敗成本則組車事業部呈負向相闕,維修事業部呈正向相關。表個案公司投入預防成本對於降低失敗成本有顯著成效在組車事業部,而維修事業部則不明顯。鑑定成本和內部失敗成本呈正相關不明顯,與外部失敗成本呈負向相關亦不明顯。顯示個案公司投入更多的鑑定成本,並沒有檢驗出更多的瑕疵品,而外部失敗成本亦沒有因鑑定成本投入更多而減少。
    2 . 參考Foster and Sjoblom 所提出影響企業品質改善因素之理論架構,本研究選取了新、舊設計產品、生產模式、模具品質、顧客類型、原物料供應品質水準及包裝設計等作為影響品質因素的衡量。研究結果顯示,新產品的推出並不會造成失敗成本的增加。每批次平均生產數量對內部失敗成本確實產生影響。模具品質不良與內部失敗成本有正向相關。顧客品質要求水準對內部失敗成本沒有顯著影響,但對組車事業部外部失敗成本有顯著影響,表示個案公司組車事業都有效地把瑕疵品留在公司內部,而維修事業部則無。供應商的供貨品質穩定,對內部失敗成本沒有顯著影響。包裝設計不良對外部失敗成本亦沒有顯著影響。
    This paper examined the key factors of internal and external failure costs using the case field data of quality costs, quality level,
    and operation performance from a Taiwanese company in the automotive industry. The main findings are as follows:
    1. The effects of prevention activities on reducing failure cost are significant. Appraisal costs are positively correlated with
    internal failure costs are not significant, while negatively correlated with external failure costs are not significant, either.
    2.Reference to the quality driver frames proposed by Foster and Sjoblom, The results show that new design products enhanced
    failure costs are not significant. Average production volume per batch and mold quality are positively correlated with internal
    failure cost are significant. The result shows that customer types is supported by empirical data. However, the hypothesis that quality of materials and package designed are correlated with failure costs is not supported.
    Relation: 2005年兩岸會計與管理學術研討會論文集(上),頁B2 1-20
    Appears in Collections:[會計學系暨研究所] 會議論文

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