【作者】 张建伟；

【导师】 齐二石；

【作者基本信息】 天津大学 ， 管理科学与工程， 2006， 博士

【摘要】 本文对当前国内外关于质量成本研究的三个关键问题进行了研究,即质量成本优化模型、质量成本测量方法和质量成本控制体系,并对汽车制造企业进行了实证研究。质量成本优化模型主要是反映产品质量水平与产品质量成本之间的关系、以及识别和确定质量成本各构成要素之间的比例关系,是质量成本管理的一项重要内容。本文首先分析了传统质量成本优化模型和零缺陷下的质量成本优化模型,指出了它们存在的局限性;然后以六西格玛质量管理理论为指导,同时引入“学习曲线”效应并重视隐含质量成本的重要性,构建了新的质量成本优化模型。本文对当前国内外关于质量成本的主要测量方法——PAF法、过程成本法、作业成本法和质量损失函数法进行了综述和比较研究;然后对质量成本的主要组成部分——隐含质量成本进行了重点研究,在企业价值理论的基础上,提出了利用企业价值的变化来估算隐含质量成本的分析范式和估算模型,并以三菱汽车公司为案例进行了实证研究。本文分析了传统的质量成本控制体系,该体系是以成本控制为导向,即根据质量水平来确定质量成本,并以目标成本控制的原理进行控制。而本文提出以质量控制为导向的质量成本控制体系,该控制体系是以零缺陷下的质量成本优化模型为指导,即产品质量水平无须确定,而是即定的,就是追求零缺陷或六西格玛,在达到零缺陷或六西格玛时,企业的质量成本为最优。更多还原

【Abstract】 This dissertation discusses the three key issues in the research field in China and abroad on quality cost i.e. quality cost optimization model, quality cost measurement and quality cost control system,and make a practical research for automakers.The quality cost optimization model mainly reflects the correlation between the product quality level and the product quality cost. It also identifies the composing elements of quality cost and determines the relationship between them. It is an important item in quality cost management. Based on the analysis on the traditional quality cost optimization model and that under zero-defect, the dissertation points out the limitations exist in these two models. Finally, the author establishes a new quality cost optimization model under the guideline of 6 sigma quality management theory by introducing the“Learning Curve”effect and recognizing the significance of the implicated quality cost.The dissertation makes a summary of the major methods in quality cost measurement used in China and overseas namely PAF method, Process Cost Method, Operation Cost method and Quality Loss Function method. A comparison study is also made between these methods. Then it focuses on the study of the hidden quality cost which is one of the main components in quality cost. On the basis of analyzing the value theory of the enterprise, the dissertation presents the standard analysis form and estimation model to estimate the hidden quality cost using the enterprise value variation. At the end of the chapter, Mitsubishi Motor Corporation is used for a case study.This dissertation analyzes the traditional quality cost control system which is orientated by cost control, i.e. determining quality cost by the established quality level and controlling it with the target cost control principle. This paper points out its limitations and brings forward the quality cost control system oriented by quality control. This quality cost control system is under the guideline of the quality cost optimization model with zero-defect. That means the product quality does not need to be determined since it is already set with zero-defect or six-sigma pursued. Therefore, the quality cost of the enterprise is the best of all when zero-defect or six-sigma is realized.更多还原