臺灣博碩士論文加值系統

隨著全球化的來臨，企業所面臨的是高度競爭與顧客導向的市場環境，而擁有良好品質一直是企業競爭的關鍵所在。社會大眾對於品質的期待會隨著時間而有所變化，尤其在產品生命週期相當短暫的環境，若能在最短的時間內，以最少的成本有效提昇產品的品質滿足消費者的需求，將更有利於企業在市場上佔有一席之地。近幾年品質發展強調消費者滿意，為符合消費者多元與善變的心理，品質改善的投資必須是持續的。在企業重視投資利益的前提下，為滿足消費者高品質的需求，品質的投資必須更強調經濟效益。
Juran（1951）建構品質成本模型，主要觀點在於預防成本與失敗成本間的替換(trade-off)，以總品質成本最低點，建構品質最佳水準。由於過去總品質成本最低點，所能表達的品質經濟效益似乎是略顯不足，近年來，Beruvides 和Chiu進一步以資本預算(capital budgeting)的概念，提出品質經濟概念模型”經濟轉折點(Economic Inflection Point, EIP)”， 找尋品質投資的最佳經濟效益時間點。本研究以經濟轉折點模型為基礎概念，利用不同的評估方式，重新詮釋經濟轉折點模型，期望提供決策者更多的資訊。

In this modern age of economic globalization, businesses throughout the world are faced with unprecedented competition in the consumer-driven market. The key to success against such fierce competition is the maintenance of the highest possible quality. The mass’s expectation to the quality will change through the time. Thus, if a
business can drastically improve the quality of its product in the shortest time while spending the cost as little as possible, this would offer a distinct competitive advantage for this business in the marketplace. In recent years, to maintain this advantage, it is necessary for businesses to continually improve the quality of its product or service in order to meet the ever-changing and demanding expectations of the consumers. Under the premise of the investment benefits, the business must emphasize the economic effect of the quality investment to appease the consumers’ high quality need.
Juran（1951）had described the model of quality cost, of which the main concept is that there is a trade-off of the prevention cost and the failure cost. In essence, the best quality level should be attained while taking into the account the two costs in order to maintain the lowest level of total quality cost. However, it recently became evident that the lowest point of the total quality cost does not translate well into the economic benefit. Thus, Beruvides and Chiu have tried to use the concept of capital
budgeting to advance Economic Inflection Point of the quality economics model, in order to find the best economic effect timing in quality investment. This research is based on the basic concept of the Economic Inflection Point model, and use different evaluation ways to re-examine the Economic Inflection Point model, we also expect that this research can provide information to the senior management in decision
making.

目錄
摘要..........................................................................i
ABSTRACT.....................................................................ii
誌謝....................................................................... iii
目錄.........................................................................iv
圖目錄........................................................................v
表目錄......................................................................vii
第一章 序論...................................................................1
1.1 研究背景與動機............................................................1
1.2 研究問題..................................................................3
1.3 研究目的..................................................................3
1.4 論文架構..................................................................4
1.4 研究貢獻..................................................................7
第二章 文獻探討...............................................................8
2.1 品質定義..................................................................8
2.2 品質發展.................................................................15
2.3 品質系統與成本...........................................................26
2.4 品質經濟效益.............................................................42
2.5 總結.....................................................................50
第三章 研究方法..............................................................51
3.1 研究設計.................................................................51
3.2 研究假設與限制...........................................................52
3.3 模型建構.................................................................55
3.4 案例說明.................................................................57
3.5 統計假設(statistical hypothesis).........................................59
3.6 資料產生與蒐集...........................................................61
第四章 模型驗證..............................................................66
4.1 模擬結果.................................................................66
4.2 資料分析.................................................................75
4.3 敏感度分析...............................................................83
4.4 總結.....................................................................96
第五章 結論..................................................................98
5.1 研究結論.................................................................98
5.2 結果評核.................................................................99
5.3 未來發展................................................................100
參考文獻....................................................................101
作者簡介....................................................................110

圖目錄
圖 1-1 研究流程與論文架構.....................................................6
圖 2-1 Mitra 的三項品質觀點..................................................10
圖 2-2 品質在生產分配系統的角色..............................................13
圖 2-3 狩野紀昭的品質內部構造................................................14
圖 2-4 品質建立七大階段......................................................23
圖 2-5 六標準差與QC Story 問題解決程序.......................................24
圖 2-6 品質涵蓋的部門........................................................27
圖 2-7 ISO 9000：2000 持續改善品質管理系統...................................30
圖 2-8 品質系統架構運作模式..................................................31
圖 2-9 Juran 品質模型........................................................33
圖 2-10 品質成本歸類決策圖...................................................35
圖 2-11 Lundvall 的品質成本模型..............................................36
圖 2-12 品質系統成本趨勢.....................................................38
圖 2-13 Juran 品質成本修正模型...............................................39
圖 2-14 長時間觀測下品質水準的發展...........................................40
圖 2-15 六標準差成本模式.....................................................40
圖 2-16 BS 6143 標準之品質成本...............................................41
圖 2-17 品質改善效益.........................................................43
圖 2-18 Juran 品質設計的經濟模型.............................................47
圖 2-19 二階損失函數與傳統損失函數比較.......................................48
圖 2-20 品質經濟最適點.......................................................48
圖 2-21 品質經濟性模型.......................................................49
圖 3-1 品質投資與利潤模型假設................................................53
圖 3-2 品質投資方案的投資型態................................................61
圖 3-3 案例A 品質成本型態....................................................63
圖 3-4 案例B 品質成本型態....................................................63
圖 3-5 案例A 模擬的資料分配..................................................64
圖 3-6 案例B 模擬的資料分配..................................................65
圖 4-1 案例A - JP 模擬結果直方圖.............................................67
圖 4-2 案例A - IRR EIP 模擬結果直方圖........................................68
圖 4-3 案例A - PB EIP 模擬結果直方圖.........................................69
圖 4-4 案例A - JP、IRR EIP 與PB EIP 重疊圖...................................70
圖 4-5 案例A- IRR EIP 、PB EIP 與JP 趨勢圖...................................70
圖 4-6 案例B - JP 模擬結果直方圖.............................................71
圖 4-7 案例B - IRR EIP 模擬結果直方圖........................................72
圖 4-8 案例B - PB EIP 模擬結果直方圖.........................................73
圖 4-9 案例B - JP、IRR EIP 與PB EIP 重疊圖...................................74
圖 4-10 案例B - IRR EIP 、PB EIP 與JP 的趨勢圖...............................74
圖 4-11 案例A - PB EIP 與JP 成對差異直方圖...................................76
圖 4-12 案例A - PB EIP 與IRR EIP 成對差異直方圖..............................78
圖 4-13 案例B - PB EIP 與JP 成對差異直方圖...................................80
圖 4-14 案例B - PB EIP 與IRR EIP 成對差異直方圖..............................81
圖 4-15 案例A— PB EIP 與回收期數、失敗成本曲線斜率曲面圖....................87
圖 4-16 案例A— PB EIP 與回收期數、失敗成本曲線斜率等高線圖..................87
圖 4-17 案例A— PB EIP 與投資成本、失敗成本曲線斜率曲面圖....................88
圖 4-18 案例A— PB EIP 與回收期數、失敗成本曲線斜率等高線圖..................88
圖 4-19 案例A— PB EIP 與回收期數、投資成本曲線斜率曲面圖....................89
圖 4-20 案例A— PB EIP 與回收期數、投資成本曲線斜率等高線圖..................89
圖 4-21 案例B— PB EIP 與回收期數、失敗成本曲線斜率曲面圖....................93
圖 4-22 案例B— PB EIP 與回收期數、失敗成本曲線斜率等高線圖..................93
圖 4-23 案例B— PB EIP 與投資成本、失敗成本曲線斜率曲面圖....................94
圖 4-24 案例B— PB EIP 與回收期數、失敗成本曲線斜率等高線圖..................94
圖 4-25 案例B— PB EIP 與回收期數、投資成本曲線斜率曲面圖....................95
圖 4-26 案例B— PB EIP 與回收期數、投資成本曲線斜率等高線圖..................95

表目錄
表 2-1 生產者與消費者的品質觀點..............................................11
表 2-2 Garvin 品質定義分類彙整...............................................12
表 2-3 品質的定義............................................................15
表 2-4 品質的發展與紀事......................................................16
表 2-5 品質時代的演進........................................................18
表 2-6 品質年代與內涵........................................................21
表 2-7 持續改善與傳統企業之比較..............................................22
表 2-8 TQM 與6σ 比較.........................................................24
表 2-9 品質成本的定義與分類..................................................34
表 2-10 影響品質成本的正負因子...............................................35
表 2-11 英國百大企業資本預算評估方式.........................................45
表 2-12 各國資本投資評估方法的使用頻率.......................................46
表 3-1 IRR EIP 、PB EIP 模型的差異...........................................56
表 3-2 案例說明品質成本資料..................................................58
表 3-3 案例說明之結餘與回收期數..............................................58
表 3-4 JP、IRR EIP 與PB EIP 定義.............................................60
表 3-5 案例A 各期投資成本與失敗成本資料......................................62
表 3-6 案例 B 各期投資成本與失敗成本資料.....................................63
表 3-7 模擬結果示意表........................................................65
表 4-1 案例A - JP 模擬結果統計特徵量.........................................67
表 4-2 案例A - IRR EIP 模擬結果統計特徵量....................................68
表 4-3 案例A - PB EIP 模擬結果統計特徵量.....................................69
表 4-4 案例A- IRR EIP 、PB EIP 與JP 90%信賴區間..............................70
表 4-5 案例B - JP 模擬結果統計特徵量.........................................71
表 4-6 案例B - IRR EIP 模擬結果統計特徵量....................................72
表 4-7 案例B - PB EIP 模擬結果統計特徵量.....................................73
表 4-8 案例B - IRR EIP 、PB EIP 與JP 的90%信賴區間...........................75
表 4-9 各參考點模擬結果比較表................................................75
表 4-10 案例A - PB EIP 與JP 成對t 檢定結果報表...............................77
表 4-11 案例A - PB EIP 與IRR EIP 成對t 檢定結果報表..........................78
表 4-12 案例B - PB EIP 與JP 成對t 檢定結果報表...............................80
表 4-13 案例B - PB EIP 與IRR EIP 成對t 檢定結果報表..........................82
表 4-14 假設檢定彙整表.......................................................83
表 4-15 敏感度分析的參數與水準...............................................84
表 4-16 案例A 敏感度分析之投資成本資料.......................................85
表 4-17 案例A 敏感度分析之失敗成本資料.......................................85
表 4-18 案例A— PB EIP 在各參數水準的結果....................................86
表 4-19 案例B 敏感度分析之投資成本資料.......................................90
表 4-20 案例B 敏感度分析之失敗成本資料.......................................91
表 4-21 案例B— PB EIP 在各參數水準的結果....................................92
表 4-22 敏感度分析彙整表.....................................................96

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三、網路參考資料
ASQ：http://www.asq.org
ISO：http://www.iso.org/iso/en/ISOOnline.frontpage.