符合性质量成本的衡量与核算模型

Models for Measuring and Accounting for Cost of Conformance Quality

Management Science · 1993
被引 60
人大 A+FT50UTD24ABS 4*

中文导读

构建了一个衡量与核算质量成本的模型,考虑了质量对交货时间波动、服务可靠性和需求的影响,并发现质量改进的最优目标并非缺陷率最高或直接成本最大的产品。

Abstract

We build a model to measure and account for the cost of quality. We incorporate the impact of quality on lead time variance and on service reliability and demand. Quality costs are a joint and nonlinear function of various parameters of the manufacturing process. Our model shows that it may not be optimal for quality improvement efforts to target products that have the highest defective levels, largest direct costs or consume the maximum capital resources. A stochastic dynamic programming model is developed to evaluate the optimal trade-offs across prevention and appraisal costs, and the costs of failure.

质量成本符合性质量成本预防成本鉴定成本