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題名 品質成本影響因素之研究
作者 張寶光
貢獻者 吳安妮<br>林祖嘉
張寶光
日期 1999
上傳時間 10-May-2016 15:56:00 (UTC+8)
摘要 　　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.
參考文獻 1. Alien, F., and G.R. Faulhaber, 1991. Service quality: Multidisciplinary andmultinational perspectives:289-301.
2. Atkinson, A., R. Balakrishnsn, P. Booth, J. Cote, T. Groot, T. Malmi, H. Roerts, E.Uliana, and A. Wu. 1997. New directions in management accounting research. Journal of Management Accounting Research 9: 79-108.
3. Banker, R.D., and H.H. Johnson. 1993. An empirical study of cost drivers in theU.S. airline industry. Accounting Review(]uly): 576-601.
4. Beaver, W., C. Eger, S. Ryan and M. Wolfson. 1989. Financial reporting,　supplemental disclosures, and bank share prices. Journal of Accounting Research27(Autumn): 157-178.
5. Bimberg, J., M. Shields, and M. Young. 1990. The case for multiple methods in empirical management accounting research. Journal of Management Accounting Research 2(Fall): 33-66.
6. Chase, R.B., and N.J. Aquilano. 1994. Production and operation management: Manufacturing and services, 7th edition. The McGraw-Hill Companies, Inc.
7. Collins, P. 1995. Implementing a cost of quality strategy: Beware of demotivating your employees! Management Services 39: 14-16.
8. Datar, S., T. Mukhopadhyay, and K. Srmivasan. 1993. Simultaneous estimation of cost drivers. The Accounting Review 68(July): 602-614.
9. Diallo, A., Z.U. Khan, and C.F. Vail. 1995. Cost of quality in the new manufacturing environment. Management Accounting 77(August): 20-25.:
10. Fine, C. 1986. Quality improvement and learning in productive systems. Management Science 32(10): 1301-1315.
11. Fine, C. 1988. A quality control model with learning effects. Operations Research 36(3): 437-444.
12. Foster, G., and L. Sjoblom. 1996. Quality improvement drivers in the electronics industry. Journal of Management Accounting Research 8: 55-86.
13. Fredericks, J.O., and J.M. Salter. 1995. Beyond customer satisfaction. Management Review 84 (May): 29-32.
14. Garrison, R.H., and E.W. Noreen. 1997. Managerial Accounting. The McGraw-Hill Companies, Inc.
15. Gray, J. 1995. Quality costs: A report card on business. Quality Progress 28(April): 51-54.
16. Hegji, C.E. 1995. On the economics of developing input supplier relationships. Mid-Atlantic Journal of Business 31 (December): 247-257.
17. lttner, C.D. 1996. Exploratory evidence on the behavior of quality costs. Operation Research 44(Jan/Feb): 114-130.
18. lttner, C.D., D.F. Larcker, and M.V. Rajan. 1997. The choice of performance measures in annual bonus contracts. The Accounting Review 72(April): 231-255.
19. lttner, C.D. and D.F. Larcker. 1995. Total quality management and the choice of information and reward systems. Journal of Accounting Research 33 (Supplement): 1-34.
20. Johnson, R.D., and B.H. Kleiner. 1993. Does higher quality mean higher cost? International Journal of Quality & Reliability Management 10: 64-80.
21. K-aplan, R., and D. Norton. 1996. The Balanced Scorecard: Translating Strategy into Action. Boston, MA: Harvard Business School Press.
22. Karmarkar, U.S., and R.C. Pitbladdo. 1997. Quality, class, and competition. Management Science 43(January): 27-39.
23. Kim, M.W., and W.M. Liao. 1994. Estimating hidden quality costs with quality loss functions. Accounting Horizons 8: 8-18.
24. Maher, W., and D. Stickney and C. Weil. 1997. Managerial Accounting. West Publishing Company.
25. Margavio, G.W., R.L. Fink, and T.M. Margavio. 1994. Quality improvement using capital budgeting and Taguchi`s function. International Journal of Quality & Reliability Management 11: 10-20.
26. McConachy, B.R. 1996. Concurrent management of total cost and total quality. Transactions of AACE International : QMA21-QMA26.
27. Morse, W.J. 1993. A handle on quality costs. CMA Magazine 67(February): 21-24.
28. Newey, W., and K. West. 1987. A simple positive semi-definite, heteroskedasticity and autocorrelation consistent covariance matrix. Econometrica 55:703-708.
29. Richardson, J., and J Roumasset. 1995. Sole sourcing, competitive sourcing, parallel sourcing: Mechanisms for performance. Managerial and Decision Economics 16:71-84.
30. Stevenson, T., 1990. Production and operation management: Manufacturing and services, 7th edition. The McGraw-Hill Companies, Inc.
31. Tapiero, C.S. 1987. Production learning and quality control. HE transaction 19:362-370.
32. Tayles, M., M. Woods, and D. Seary. 1996. The costing of process quality: Opportunities for new accounting practices. Management Accounting-London 74(November): 28-30.
33. Tumey,P.B. 1992. Activity-Based Management. Management Accounting(Jw.uary): 20-25.
34. Underhill, B.N. 1995. Decision tree helps categorize quality costs. Quality Progress 28(August): 168.
35. Webster, S.E., C. Buldrini, and J. Malyeff. 1998. Improving quality through operator certification systems. HE Solution 30(April): 18-22.
36. White, H. 1980. A Heteroskedasticity-coefficient covariance matrix and a direct test for heteroskedastity. Econometrica 48: 817-838.
37. Wilson, L. 1993. The quality measure is customer opinion. Journal for Quality & Participation 16(Oct/Nov): 12-14.
38. Wruck, K.H., and M.C. Jensen. 1994. Science, specific knowledge, and total quality management. Journal of Accounting & Economics(Novembe!) 18: 247-287.
39. Youde, R.K. 1992. Cost-of-quality reporting: How we see it. Management Accounting 73(January): 34-38.
40. Young, S., and F. Selto. 1991. New manufacturing practices and cost management: A review of the literature and directions for research. Journal of Accounting Literature 10:265-298.
41. Young, S., and F. Selto. 1993. Explaining cross-sectional workgroup performance differences in a JIT facility: A critical appraisal of a field-based study. Journal of Management Accounting Research 5(Fall): 300-326.
描述 博士
國立政治大學
會計學系
83353502
資料來源 http://thesis.lib.nccu.edu.tw/record/#A2010000565
資料類型 thesis
dc.contributor.advisor 吳安妮<br>林祖嘉zh_TW
dc.contributor.author (Authors) 張寶光zh_TW
dc.creator (作者) 張寶光zh_TW
dc.date (日期) 1999en_US
dc.date.accessioned 10-May-2016 15:56:00 (UTC+8)-
dc.date.available 10-May-2016 15:56:00 (UTC+8)-
dc.date.issued (上傳時間) 10-May-2016 15:56:00 (UTC+8)-
dc.identifier (Other Identifiers) A2010000565en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/95923-
dc.description (描述) 博士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 83353502zh_TW
dc.description.abstract (摘要) 　　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。		zh_TW
dc.description.abstract (摘要) 　　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.		en_US
dc.description.tableofcontents 謝辭-----i
論文提要-----ii
Abstract-----iii
目錄-----i
圖目錄-----v
表目錄-----vi
第一章　緒論-----1
　　第一節　研究背景與動機-----1
　　第二節　研究目的與研究問題-----3
　　第三節　研究方法-----4
　　第四節　論文結構-----5
第二章　文獻回顧-----7
　　第一節　品質之概念-----7
　　第二節　品質成本影響因素之研究-----8
　　第三節　研究延伸-----13
第三章　品質成本影響因素模型-----16
　　第一節　前言-----16
　　第二節　基本模型-----18
　　第三節　品質成本影響因素之決定-----24
第四章　個案公司-----30
　　第一節　印刷業之行業特性-----30
　　第二節　個案公司之全面品質管理-----30
　　第三節　個案公司製造流程-----32
　　第四節　個案公司品質成本之資訊-----37
第五章　研究設計-----46
　　第一節　研究假說之發展-----58
　　第二節　實證設計之分析圖-----59
　　第三節　變數定義-----69
　　第三節　實證模型-----77
　　第四節　資料分析方法-----86
　　第五節　樣本選取-----86
　　第六節　敏感性分析-----87
第六章　實證結果分析-----88
　　第一節　內部失敗成本影響因素之實證結果：製版處-----88
　　第二節　內部失敗成本影響因素之實證結果：印刷處-----96
　　第三節　外部失敗成本影響因素之實證結果：製版處-----103
　　第四節　外部失敗成本影響因素之實證結果：印刷處-----109
第七章　結論與建議-----114
　　第一節　結論-----114
　　第二節　研究限制-----121
　　第三節　建議-----121
參考文獻-----123
附錄-----126

圖目錄
圖1.1　本研究之流程圖
圖2.1　設計品質與一致性品質關聯圖
圖4.2.1　個案公司之組織架構
圖4.2.2　個案公司之品質保證體系
圖4.2.3　個案公司之服務體系
圖4.3.1　個案公司之主要印刷流程
圖4.3.2　彩色印刷製程變異因素
圖5.0.1　研究假說形成之結構
圖5.2.1　製版處內部失敗成本之分析圖
圖5.2.2　印刷處內部失敗成本之分析圖
圖5.2.3　製版處外部失敗成本之分析圖
圖5.2.4　印刷處外部失敗成本之分析圖

表目錄
表2.2.1　主要實證文獻摘要表
表2.4.1　研究延伸彙總表
表3.3.1　均衡時品質成本影響因素彙總表
表3.3.2　理論變數與實證代理變數對照表
表4.3.1　一般原稿與印刷品的表現差距
表4.4.1　製版處內部失敗品質成本影響因素彙總
表4.4.2　製版專業技術與管理問題之分類
表4.4.3　印刷處內部失敗品質成本影響因素彙總
表4.4.4　印刷專業技術與管理問題之分類
表4.4.5　製版處內部失敗品質成本影響因素彙總
表4.4.6　製版專業技術與管理問題之分類
表4.4.7　印刷處內部失敗品質成本影響因素彙總
表4.4.8　印刷專業技術與管理問題之分類
表4.4.9　營業部各階層對客訴發生原因彙總表
表4.4.10　內外部失敗成本影響因素彙總
表5.2.1　製版處內部失敗成本影響因素定義與衡量彙總表
表5.2.2　印刷處內部失敗成本影響因素定義與衡量彙總表
表5.2.3　製版處外部失敗成本影響因素定義與衡量彙總表
表5.2.4　印刷處外部失敗成本影響因素定義與衡量彙總表
表5.2.5　內外部失敗成本控制變數定義與衡量彙總表
表6.1.1　內部失敗成本影響因素之敘述統計值：製版處
表6.1.2　內部失敗成本影響因素之相關係數矩陣：製版處
表6.1.3　內部失敗成本影響因素之實證結果：製版處
表6.1.4　內部失敗成本影響因素之敏感度分析結果：製版處
表6.2.1　內部失敗成本影響因素之敘述統計值：印刷處
表6.2.2　外部失敗成本影響因素之相關係數矩陣：印刷處
表6.2.3　內部失敗成本影響因素之實證結果：印刷處
表6.2.4　內部失敗成本影響因素之敏感度分析結果：印刷處
表6.3.1　外部失敗成本影響因素之敘述統計值：製版處
表6.3.2　外部失敗成本影響因素之相關係數矩陣：製版處
表6.3.3　外部失敗成本影響因素之實證結果：製版處
表6.3.4　外部失敗成本影響因素之敏感度分析結果：製版處
表6.4.1　外部失敗成本影響因素之敘述統計值：印刷處
表6.4.2　外部失敗成本影響因素之相關係數矩陣：印刷處
表6.4.3　外部失敗成本影響因素之實證結果：印刷處
表6.4.4　外部失敗成本影響因素之敏感度分析結果：印刷處
表7.1.1　內部失敗成本影響因素實證結果彙總表：製版處
表7.1.2　內部失敗成本影響因素實證結果彙總表：印刷處
表7.1.3　外部失敗成本影響因素實證結果彙總表：製版處
表7.1.4　外部失敗成本影響因素實證結果彙總表：印刷處		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2010000565en_US
dc.title (題名) 品質成本影響因素之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 1. Alien, F., and G.R. Faulhaber, 1991. Service quality: Multidisciplinary andmultinational perspectives:289-301.
2. Atkinson, A., R. Balakrishnsn, P. Booth, J. Cote, T. Groot, T. Malmi, H. Roerts, E.Uliana, and A. Wu. 1997. New directions in management accounting research. Journal of Management Accounting Research 9: 79-108.
3. Banker, R.D., and H.H. Johnson. 1993. An empirical study of cost drivers in theU.S. airline industry. Accounting Review(]uly): 576-601.
4. Beaver, W., C. Eger, S. Ryan and M. Wolfson. 1989. Financial reporting,　supplemental disclosures, and bank share prices. Journal of Accounting Research27(Autumn): 157-178.
5. Bimberg, J., M. Shields, and M. Young. 1990. The case for multiple methods in empirical management accounting research. Journal of Management Accounting Research 2(Fall): 33-66.
6. Chase, R.B., and N.J. Aquilano. 1994. Production and operation management: Manufacturing and services, 7th edition. The McGraw-Hill Companies, Inc.
7. Collins, P. 1995. Implementing a cost of quality strategy: Beware of demotivating your employees! Management Services 39: 14-16.
8. Datar, S., T. Mukhopadhyay, and K. Srmivasan. 1993. Simultaneous estimation of cost drivers. The Accounting Review 68(July): 602-614.
9. Diallo, A., Z.U. Khan, and C.F. Vail. 1995. Cost of quality in the new manufacturing environment. Management Accounting 77(August): 20-25.:
10. Fine, C. 1986. Quality improvement and learning in productive systems. Management Science 32(10): 1301-1315.
11. Fine, C. 1988. A quality control model with learning effects. Operations Research 36(3): 437-444.
12. Foster, G., and L. Sjoblom. 1996. Quality improvement drivers in the electronics industry. Journal of Management Accounting Research 8: 55-86.
13. Fredericks, J.O., and J.M. Salter. 1995. Beyond customer satisfaction. Management Review 84 (May): 29-32.
14. Garrison, R.H., and E.W. Noreen. 1997. Managerial Accounting. The McGraw-Hill Companies, Inc.
15. Gray, J. 1995. Quality costs: A report card on business. Quality Progress 28(April): 51-54.
16. Hegji, C.E. 1995. On the economics of developing input supplier relationships. Mid-Atlantic Journal of Business 31 (December): 247-257.
17. lttner, C.D. 1996. Exploratory evidence on the behavior of quality costs. Operation Research 44(Jan/Feb): 114-130.
18. lttner, C.D., D.F. Larcker, and M.V. Rajan. 1997. The choice of performance measures in annual bonus contracts. The Accounting Review 72(April): 231-255.
19. lttner, C.D. and D.F. Larcker. 1995. Total quality management and the choice of information and reward systems. Journal of Accounting Research 33 (Supplement): 1-34.
20. Johnson, R.D., and B.H. Kleiner. 1993. Does higher quality mean higher cost? International Journal of Quality & Reliability Management 10: 64-80.
21. K-aplan, R., and D. Norton. 1996. The Balanced Scorecard: Translating Strategy into Action. Boston, MA: Harvard Business School Press.
22. Karmarkar, U.S., and R.C. Pitbladdo. 1997. Quality, class, and competition. Management Science 43(January): 27-39.
23. Kim, M.W., and W.M. Liao. 1994. Estimating hidden quality costs with quality loss functions. Accounting Horizons 8: 8-18.
24. Maher, W., and D. Stickney and C. Weil. 1997. Managerial Accounting. West Publishing Company.
25. Margavio, G.W., R.L. Fink, and T.M. Margavio. 1994. Quality improvement using capital budgeting and Taguchi`s function. International Journal of Quality & Reliability Management 11: 10-20.
26. McConachy, B.R. 1996. Concurrent management of total cost and total quality. Transactions of AACE International : QMA21-QMA26.
27. Morse, W.J. 1993. A handle on quality costs. CMA Magazine 67(February): 21-24.
28. Newey, W., and K. West. 1987. A simple positive semi-definite, heteroskedasticity and autocorrelation consistent covariance matrix. Econometrica 55:703-708.
29. Richardson, J., and J Roumasset. 1995. Sole sourcing, competitive sourcing, parallel sourcing: Mechanisms for performance. Managerial and Decision Economics 16:71-84.
30. Stevenson, T., 1990. Production and operation management: Manufacturing and services, 7th edition. The McGraw-Hill Companies, Inc.
31. Tapiero, C.S. 1987. Production learning and quality control. HE transaction 19:362-370.
32. Tayles, M., M. Woods, and D. Seary. 1996. The costing of process quality: Opportunities for new accounting practices. Management Accounting-London 74(November): 28-30.
33. Tumey,P.B. 1992. Activity-Based Management. Management Accounting(Jw.uary): 20-25.
34. Underhill, B.N. 1995. Decision tree helps categorize quality costs. Quality Progress 28(August): 168.
35. Webster, S.E., C. Buldrini, and J. Malyeff. 1998. Improving quality through operator certification systems. HE Solution 30(April): 18-22.
36. White, H. 1980. A Heteroskedasticity-coefficient covariance matrix and a direct test for heteroskedastity. Econometrica 48: 817-838.
37. Wilson, L. 1993. The quality measure is customer opinion. Journal for Quality & Participation 16(Oct/Nov): 12-14.
38. Wruck, K.H., and M.C. Jensen. 1994. Science, specific knowledge, and total quality management. Journal of Accounting & Economics(Novembe!) 18: 247-287.
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