检验质量改进速度对质量相关成本的影响

Examining the Impact of Speed of Quality Improvement on Quality‐Related Costs

DECISION SCIENCES · 1996
被引 20
人大 AABS 3

中文导读

扩展了Fine的质量学习曲线模型,纳入质量改进速度因素,在汽车零部件制造厂的五个相似工厂中检验假设,发现快速改进对预防和鉴定成本增长率有降低作用,但对失败成本无显著影响,可能解释全面质量管理失败的原因。

Abstract

The Fine (1986) quality‐based learning curve model is extended to include the consideration of speed of quality improvement. The model demonstrates that under different circumstances rapid quality improvement effects are either beneficial or detrimental to improvement in quality‐related costs. Hypotheses are developed from the analysis of this speed of quality improvement model. The hypotheses are tested in an automotive parts manufacturing company with five similar plants. Results show that with an increase in the speed of quality improvement, the rate of growth in prevention and appraisal costs decrease and the rate of growth in failure costs are unaffected. Rapid speed of quality improvement does yield lesser decreases in failure costs than slower, steadier improvement. However, rapid speed of quality improvement does not yield the predicted lesser decrease in prevention and appraisal costs than slower, steadier improvement. Rapid speed of quality improvement might or might not benefit the organization, perhaps an explanation for some Total Quality Management (TQM) failures. A more deliberate, learning organization is suggested from this research.

质量管理成本控制汽车制造业运营管理