合理质量水平模型的建立及实证研究

上海交通大学硕士学位论文合理质量水平模型的建立及实证研究姓名：刘小珊申请学位级别：硕士专业：企业管理系会计指导教师：王耕2003.1.1iSKSK1.2.3.4.ii5.iiiESTABLISHANDDEMONSTRATERATIONALQUALITYDEGREEMODELABSTRACTNowadays,theexternalcircumstancesofqualitycostmanagementhavechanged,andthesubjectiveunderstandingsofqualitycostmanagementhavealsobeenchanged.Insuchconditions,theconventionaldefinitionofqualitycostisincomplete,whichincludesonlythecostcausedbylackofquality,butdoesn’tincludethecostcausedbyovermuchofquality.Sothethesisincludesfourpartsmainlyasfollows.Firstly,thethesisputsforwardalotoffunctionsofqualitycostandqualityincome.Secondly,thethesisestablishes“RationalQualityDegreeModel”.Thirdly,thethesismakesademonstrationresearchofthemodel.ThethesisadoptsthecorrelativedataofSKCorporationandcalculatestherationalqualitydegreeofSKCorporation.Lastly,thethesisexertsthemodelintotwodifferentkindsofproducts.Thethesishasgreatsignificanceinfivepointsasfollows.i.Thethesisanalyzestherationaldegreeofqualityaccordingtothewholebenefitofthecorporation.ii.Thesisconstructsseveralfunctionsofqualitycostaccordingtoitscharacteristic.iii.ThethesisputsforwardtheconceptoftotalqualityincomeandinductsittoRationalQualityDegreeModel.iv.Thethesismeasureindirectqualityfailurecost.ivv.ThethesisconstructsRationalQualityDegreeModel,whichcanguidetheoperationofcorporations.Profitsanddevelopmentsareboththeoperationobjectivethecorporationspursue,sotheminimizationofqualitycostorthemaximizationofqualitydegreeisbothunilateral.ThefinalobjectiveoftheRationalQualityDegreeModelistomanufacturethemostsatisfyingproductswiththemosteconomicalmeans.RationalQualityDegreeModelconsidersbothshort-termobjective(profits)andthelong-termobjective(developments).Inconclusion,RationalQualityDegreeModelcanbringgreatcompetitionadvantages;durativeprofitsincreaseandlong-termflourishingdevelopments.KeyWords:RationalQuality,RationalQualityDegree,RationalQualityDegreeModel,TotalQualityCost,TotalQualityIncome,TotalQualityProfitandLoss1121TQMQualityCost60TQM1101963A.V.FeigunbaumQualityCostTQM11935219351970331970198819704219662080904SKSK1.2.4SKSK1.2.4SKSK1.2.53.4.5.61()ISO9000ISO84021994176ISO900411234()JamesHarringTon1987COPQCostofPoorQuality()1979()TQMFeigenbaumSISQ37()1996211021$2183229221231Aa)10b)c)d)e)Ba)b)c)d)e)f)g)h)2Aa)b)c)d)e)f)Ba)b)c)d)114123122141221133a)b)41451q0121451q012151aC31000C3qcqC-=13c02-1C3qcbC4100C4qqdC+-=114d02-2C4qd2C5100100100C5qqeC+-=115e02-3C516qe3C11)2)100q1C1qC1'11aqaC+-=a02-4C4qaa’4C22301q171)2)100q1C2qC2'12bqbC+-=b02-5C4qbb’5C61)2401q182)10003)0qC6qqfC-=16f02-6C6qfp2501q19puC=6x02-7C6puuuup6C654321CCCCCCC+++++=2-8''1111111111baqqfqqeqqdqqcqbqaC++-++-++-+-+-+-=)''(111)(111)(baqqfqqedqqcqbaC++-++-++-+-+=2-911202Capacity1540Costing36570202551021421234221232212323311312331131241{}2{}3{}4{}525{}2(1)(2)(3)(4)(5)J.M.3262627123(1)(2)28(3)(4)(5){100%}29{}{R}1)R02)0qRqnmR++=1n03-13201q30Rqmn33CRI-=3-2qnmR++=1)''(111)(111)(baqqfqqedqqcqbaC++-++-++-+-+=)''(111)(111)(1baqqfqqedqqcqbaqnmI+---+-+----+-++=3-333R31120903112090321A.V.Feigunbaum412J.M.Juran422414233123460“”ZDabc100%351)2)43C1C2C3C4C5C6CR43IC2C5C4(q)RC3C1CqC636IqRCIq3-3)''(111)(111)(1baqqfqqedqqcqbaqnmI+---+-+----+-++=0)1()(2)1()()1()'(2222=++++-++-+-=qfqedqcbaqnI4-14-1q1233745673811)2)SK3)a)100SK55b)0.504)a)b)c)SK2SK19992000851SK5003951SK1999.11999.21999.31999.42000.12000.22000.32000.4260020002200280045004000600071005200045500500005480076000702007530079600700062006900910012200106001200013800370032003600390044004200460048004700497047504500340033003300280012801490130010008008707507001210012800128001120068008200650055001384014610141001325057006010564051505590058500576005400046500476004480041100101013801200790600670520430441053104980420028203270260023109900107201051089206007005204201294013620130101223091001099087007210146301558015200149901220014280114301009023002580221020101910212018201350210021301910187022102330219018702300251025002290233025002310230089009200920087002300210021802220130013501300125010801200102098095.32%93.45%94.14%96.15%98.01%97.34%98.23%98.99%8080020710000072000908115612840003082300409200105104758295964150524076353146435990422629979161723046899826785658448200038000045800054000069800064020072020074160042.01%44.16%40.76%41.23%47.23%50.23%49.76%51.45%16892113078915123018996117923117009124009126056340(1)199918,828,625200019,331,274(2)199930,495,722200036,306,004(3)200152.23%(4)100SK55(5)0.50(6)SK199920001515252SK1999.11999.21999.31999.42000.12000.22000.32000.4C365300569006270070600971008900097900105300C4116080123400120250110090763208161073330656201903020290193201887016320187301544013310125001306013000122405710580055105500C53153033350323203111022030245302095018810C159641505240763531464359904226299791617230468998267856584C2482000380000458000540000698000640200720200741600C6786331210329664998872756363413460147380108425751622009352C1452237216164077159766401237856310653389108087281038736810797265090%069%080%101%093%088%124%135%R747783664657087958178257573435143435163907I14447594161274311591955312282745105708141073529310243933106333581C52(C1)413(C6)19994