本研究運用製程觀點，以品質成本效能分析為基礎，探討品質成本因素中預防成本、鑑定成本、失敗成本間之決策取捨關係。經由組裝業高度委外的特性及供應商選擇成本、品質之考量，並以品質成本之失敗成本連接預防成本與鑑定成本，在最大成本效能目標下建構一品質成本決策模式，作為生產決策之參考。本研究以組裝生產系統之汽車製造業原料採購為模式驗證對象，利用個案公司之實際運轉資料，進行決策模式之測試；並藉由設計不同情境進行測試，深入探討各品質成本因子對於決策結果之影響，以提升本品質成本決策模式之應用效能。
關鍵詞：品質成本、取捨關係、原料採購

On the viewpoint of manufacturing process in forms of quality cost effectiveness, this study discusses the trade-off relationship among prevention costs, appraisal cost, and failure cost in terms of quality costs or total quality cost. As the assembly industry embodies highly dependant on outsourcing, quality decision on selecting suppliers must take into account of considerations regarding to costs and materials quality. This study develops a mathematical model considering outsourcing process on specific quality characteristics in terms of total quality cost. By implementing a realistic case of outsourcing decision system through various scenarios in an auto enterprise at parts procurement, this work achieves the purpose of analyzing manufacturing quality process with cost decision for the use of policymakers.

Keyword: quality cost, trade-off relationship, parts procurement

摘要 I
Abstract II
誌謝 III
目錄 IV
圖目錄 VI
表目錄 VII
第一章　緒論 1
第一節 研究動機 1
第二節 研究目的 2
第三節 研究範圍與限制 3
第四節 研究架構與流程 4
第二章　文獻探討 6
第一節 組裝業製程分析 6
第二節 供應商選擇 12
第三節 品質成本 16
第四節 文獻綜合評論 24
第三章　模式設計 26
第一節 品質成本特性之探討 26
第二節 品質成本決策分析 31
第三節 成本函數分析與模式設計 37
第四章 模式測試 44
第一節 汽車產業特性分析 44
第二節 個案企業分析 52
第三節 原料採購決策模式驗證 53
第五章 結論與建議 67
第一節 結論 67
第二節 後續研究建議 68
參考文獻 69
作者簡介 73

中文部份
2004年汽、機、自行車產業年鑑，經濟部技術處，2004年。
王貳瑞、王來旺，「工業工程與管理」，華泰文化事業股份有限公司，2000年12月初版。
林正明，「品質成本制度實施程度與TQM製造績效之相關性研究」，元智大學管理研究所碩士論文，1998年。
許恩得，「掌握現代競爭之利器－談品質成本之管理(上)」，會計研究月刊，第75期，1991年。
陳正恭，「品質成本制度的運作在製造業的現況與問題探討」，東海大學企業管理研究所碩士論文，1995年。
陳明淵，「企業委外作業之探討：以家用品廠商為例」，國立成功大學高階管理碩士在職專班碩士論文，2004年。
陳啟政，「運用總品質成本分析之供應商績效評估模式」，中原大學工業工程學系博士學位論文，2003年。
劉其學，「流程分析在煉鋼維護決策系統之應用」，屏東科技大學工業管理研究所碩士論文，2004年。
廖俊欽，「自行車產業供應鏈評選準則之研究」，雲林科技大學工業工程與管理研究所碩士論文，2004年。
葉清江，「從交易成本觀點探討買方－賣方關係與競爭優勢之關聯性：台灣工具機產業之實證」，交通大學經營管理研究所博士論文，2004年。
蔡志宏，「台灣汽車產業之供應鏈整合探討~以中華汽車為例」，元智大學工業工程與管理研究所碩士論文，2004年。

英文部份
Alexander, M. and D. Young, “Strategic outsourcing,” Long Range Planning, 29(1), 116-119, 1996.
Arnold, U., “New dimensions of outsourcing: a combination of transaction cost economics and the core competencies concept,” European Journal of Purchasing and Supply Management, 6, 23-29, 2000.
Choi, S. and J. L. Hartley, “An exploration of supplier selection practices across the supply chain,” Journal of Operations Management, 14, 333-343, 1996.
Dempsey, W., “Vendor selection and the buying process,” Industrial Marketing Management, 7, 257-267, 1978.
Ellram, L. and C. Billington, “Purchasing leverage considerations in the outsourcing decision,” European Journal of Purchasing and Supply Management, 7, 15-27, 2001.
Feigenbaum, A. V., “Total Quality Control,” McGraw-Hill Book Company, 83-106, 1961.
Grant, R. M., “The resource-based theory of competitive advantage: implications for strategic formulation,” California Management Review, 33(3), 114-135, 1991.
Helper, S. R., “How much has really changed between US automakers and their suppliers,” Sloan Management Review, 15-28, 1991.
Kogut, B., “Designing global strategies: profiting from organizational flexibility,” Sloan Management Review, 27(1), 27-38, 1985.
Mascarenhas, B., A. Baveja and M. Jamil, “Dynamics of core competencies in leading multinational companies,” California Management Review, 40(4), 117-132, 1998.
McCutcheon, D. M., A. S. Raturi and J. R. Meredith, “The customization-responsiveness Squeeze,” Sloan Management Review, 35(2), 89-99, 1994.
Propas, S. W. and S. E. Johnson, “Outsourcing, quality control, and the acquisition professional,” Library Acquisitions: P ractice and Theory, 22(3), 279-285, 1998.
Quinn, J. B. and F. G. Hilmer, “Strategic outsourcing,” Sloan Management Review, 36, 43-55, 1994.
Roodhooft, F. and L. Warlop, “On the role of sunk costs and asset specificity in outsourcing decisions: a research note,” Accounting Organizations and Society, 24, 363-369, 1999.
Sheth, J. N. and A. Sharma, “Supplier relationships: emerging issues and challenges,” Industrial Marketing Management, 26, 91-100, 1997.
Shin, H., D. A. Collier and D. D. Wilson, “Supply management orientation and supplier/buyer performance,” Journal of Operations Management, 18, 317-333, 2000.
Strader, T. J., F. Lin and M. J. Shaw, “Information infrastructure for electronic virtual organisation management,” Decision Support Systems, 23: 75-94, 1998.
Tayles, M. and C. Drury, “Moving from make/buy to strategic sourcing: the outsource decision process,” Long Range Planning, 34, 605-622, 2001.
Tsang, W. K., ”Motives for strategic alliance: a resource-based perspective,” Scand. Journal of Management, 14(3), 207-221, 1998.
Tukel, O. I. and S. N. Wasti, “Analysis of supplier buyer relationships using resource constrained project scheduling strategies,” European Journal of Operational Research, 129, 271-276, 2000.
Vollmann, T. E. and C. Gordon, “Building successful customer-supplier alliances,” Long Range Planning, 31(5), 684-694, 1998.
Weber, C., J. Current and W. C. Benton, “Vendor selection criteria and methods,” European Journal of Operational Research, 50, 2-18, 1991.
Willis, T. H. and C. R. Huston, “Vendor requirements and evaluation in just-in-time environment,” International Journal of Operations and Production Management, 10(4), 41-50, 1990.