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SST公司不良質(zhì)量成本的形成與改進(jìn)研究

發(fā)布時(shí)間:2018-08-18 11:56
【摘要】:20世紀(jì)50年代A.V.費(fèi)根堡姆、朱蘭提出質(zhì)量成本的概念以來,質(zhì)量成本管理在許多國家,特別是歐美國家迅速發(fā)展,并且在企業(yè)中得以運(yùn)用。例如國際電報(bào)和電話公司、通用電器(GE)、美國商用機(jī)器公司(IBM)都建立了質(zhì)量成本管理系統(tǒng)。質(zhì)量成本管理的運(yùn)用為企業(yè)的發(fā)展和贏得客戶的信任發(fā)揮了巨大的作用。但是隨著世界經(jīng)濟(jì)的全球化,特別是質(zhì)量競(jìng)爭(zhēng)的全球化以及質(zhì)量概念的拓寬,從“適用性”質(zhì)量到“顧客滿意的OPPM"的質(zhì)量觀念的轉(zhuǎn)變,對(duì)產(chǎn)品質(zhì)量提出了越來越高的要求?蛻粢蟮牟粩嗵岣吆唾|(zhì)量觀念的轉(zhuǎn)變給傳統(tǒng)的質(zhì)量成本理論提出了巨大的挑戰(zhàn)。 在進(jìn)入21世紀(jì)之后,OPPM已經(jīng)成為眾多世界一流企業(yè)的質(zhì)量目標(biāo)。為了達(dá)到這一目標(biāo),大部分國際化的企業(yè)都在不遺余力的推進(jìn)6sigma和精益生產(chǎn)等工具,使得企業(yè)在質(zhì)量和成本上面取得了很大的改善。然后在不少企業(yè)都忽略了一座隱形的大山——不良質(zhì)量成本。其主要原因在于基于OPPM不良質(zhì)量成本的管理對(duì)企業(yè)的質(zhì)量控制系統(tǒng),質(zhì)量理念,企業(yè)管理水平都提出了非常高的要求,同時(shí)傳統(tǒng)的質(zhì)量成本理論在基于“適用性”的質(zhì)量理念,也無法對(duì)基于OPPM的不良質(zhì)量成本進(jìn)行有效地科學(xué)指導(dǎo)。本文主要在總結(jié)傳統(tǒng)質(zhì)量成本理論最新研究成果的基礎(chǔ)上,綜合客戶滿意度、失效模式和效果分析(FMEA)、質(zhì)量損失和隱形質(zhì)量成本等因素,結(jié)合SST公司的實(shí)際情況,進(jìn)一步完善不良質(zhì)量成本構(gòu)成要素,對(duì)SST公司的不良質(zhì)量成本的形成進(jìn)行充分的研究,發(fā)現(xiàn)其形成原因并提出相應(yīng)的改進(jìn)方法。 本論文首先闡述了本文的研究背景、意義、內(nèi)容、方法、技術(shù)路線和研究的創(chuàng)新之處,以及對(duì)國內(nèi)外在不良質(zhì)量成本方面的最新研究成果和相關(guān)理論做了簡(jiǎn)述。針對(duì)當(dāng)前SST公司對(duì)傳統(tǒng)質(zhì)量成本理論的實(shí)施和運(yùn)用,包括不良質(zhì)量成本信息的收集、分析和改進(jìn),并結(jié)合客戶滿意度、失效模式和效果分析、質(zhì)量損失和隱形質(zhì)量成本等因素,在基于OPPM質(zhì)量目標(biāo)的前提下,進(jìn)一步完善SST公司不良質(zhì)量成本的分類和構(gòu)成要素。 其次,本文針對(duì)完善后的SST公司的不良質(zhì)量成本的數(shù)據(jù)進(jìn)行分析,發(fā)揮團(tuán)隊(duì)的智慧,找出導(dǎo)致不良質(zhì)量成本產(chǎn)生的根本原因,并針對(duì)這個(gè)原因提出相應(yīng)的改進(jìn)措施和方法。改進(jìn)方法主要從過程質(zhì)量控制,質(zhì)量決策和管理方法等三個(gè)方面展開。 本文吸收和借鑒了大量國內(nèi)外先進(jìn)的質(zhì)量管理經(jīng)驗(yàn)和質(zhì)量控制、決策方法,并結(jié)合國內(nèi)外學(xué)者的最新研究成果,在SST公司對(duì)傳統(tǒng)質(zhì)量成本理論實(shí)施和運(yùn)用的基礎(chǔ)上,基于OPPM的質(zhì)量目標(biāo),對(duì)不良質(zhì)量成本構(gòu)成要素進(jìn)一步完善,并針對(duì)性的從過程質(zhì)量控制,質(zhì)量決策和管理方法等三個(gè)方面對(duì)不良質(zhì)量成本的改進(jìn)策略進(jìn)行研究,并結(jié)合SST公司的實(shí)際案例驗(yàn)證其有效性。
[Abstract]:A. Since Fegenbaum, Julan put forward the concept of quality cost, quality cost management has developed rapidly in many countries, especially in Europe and America, and has been applied in enterprises. For example, International Telegraph and telephone Company, General Electric (GE), (IBM) have established quality cost management system. The application of quality cost management plays a great role in the development of enterprises and winning the trust of customers. However, with the globalization of the world economy, especially the globalization of quality competition and the widening of the concept of quality, the change of quality concept from "applicability" to "customer satisfied OPPM" has put forward more and more high demands on product quality. The continuous improvement of customer requirements and the change of quality concept pose a great challenge to the traditional quality cost theory. After entering the 21 st century, OPPM has become the quality target of many world-class enterprises. In order to achieve this goal, most international enterprises are sparing no effort to promote tools such as 6sigma and lean production, so that the quality and cost of enterprises have been greatly improved. Then in many enterprises have ignored a hidden mountain-poor quality costs. The main reason is that the management of the bad quality cost based on OPPM has put forward very high requirements to the quality control system, quality concept and management level of the enterprise. Meanwhile, the traditional quality cost theory is based on the quality idea of "applicability". Nor can the bad quality cost based on OPPM be effectively guided scientifically. On the basis of summarizing the latest research results of traditional quality cost theory, this paper analyzes the factors such as customer satisfaction, failure mode and effect, such as (FMEA), quality loss and invisible quality cost, combined with the actual situation of SST Company. Further improve the elements of bad quality cost, study the formation of bad quality cost of SST company, find out the cause of its formation and put forward the corresponding improvement method. This paper first describes the research background, significance, content, methods, technical route and innovation of the research, as well as the latest research results and related theories at home and abroad in the field of poor quality cost. This paper aims at the implementation and application of traditional quality cost theory in SST Company, including the collection, analysis and improvement of bad quality cost information, combined with customer satisfaction, failure mode and effect analysis, quality loss and hidden quality cost, etc. On the premise of OPPM quality target, the classification and constituent elements of bad quality cost of SST Company are further improved. Secondly, this paper analyzes the data of the bad quality cost of SST Company, exerts the wisdom of the team, finds out the root cause of the bad quality cost, and puts forward the corresponding improvement measures and methods. The improvement methods are mainly from three aspects: process quality control, quality decision and management methods. This paper absorbs and draws lessons from a large number of advanced quality management experiences, quality control and decision-making methods at home and abroad, and combines the latest research results of scholars at home and abroad, on the basis of the implementation and application of traditional quality cost theory in SST Company. Based on the quality goal of OPPM, the component elements of bad quality cost are further improved, and the improvement strategy of bad quality cost is studied from three aspects: process quality control, quality decision and management method. And combined with the actual case of SST to verify its effectiveness.
【學(xué)位授予單位】:揚(yáng)州大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F426.6;F406.7

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