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研究生:周良全
研究生(外文):Liang-Chuan Chou
論文名稱:應用顧客滿意度於品質成本模型—以印刷電路板產業之個案為例
論文名稱(外文):Using Customer Satisfaction for Quality Cost Model – A Case Study of Printed Circuit Board Manufacturer
指導教授:邱裕方邱裕方引用關係
指導教授(外文):David Chiu
學位類別:碩士
校院名稱:中原大學
系所名稱:工業工程研究所
學門:工程學門
學類:工業工程學類
論文種類:學術論文
論文出版年:2006
畢業學年度:94
語文別:中文
論文頁數:114
中文關鍵詞:敏捷製造印刷電路板顧客滿意度品質成本
外文關鍵詞:Customer SatisfactionAgile manufacturingQuality CostsPrinted Circuit Board
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品質的提升一向是企業保持競爭力的必備工具。而品質提升的同時,如何能維持或降低成本亦是企業本身應考量的重點,因此品質成本的概念逐漸在企業間根深蒂固。但由於資訊技術的發展快速,各類型生產系統不斷推陳出新,以致競爭企業間的品質水準差距似乎已微乎其微,所以企業若想繼續維持或提高自身的競爭力,對品質的要求不應侷限於產品本身而已。Deming(1993)認為「品質是由顧客來衡量,是要滿足顧客需求,讓顧客滿意的」,同時敏捷製造 (Agile Manufacturing) —一種除了能維持品質之外又能創造高顧客滿意度的新式生產系統被發展出來,因此顧客滿意度應是製造業在追求高品質產品的同時亦需注意之處。究竟製造業在兼顧品質要求下是否能讓成本與顧客滿意度之間達到平衡,正是本研究欲探討的重點。研究中將蒐集品質管理中關於品質成本與顧客滿意度部分的相關文獻,同時經由文獻中發展出一個模型,並鎖定某印刷電路板廠商進行品質成本相關數據資料的蒐集以及對廠商之顧客進行滿意度評估,最後將整理過之數據與此模型進行驗證,以提供企業管理者一個決策分析時的參考方針。
High quality is always a trick that enterprise maintains the competition. At the time of improving the quality, how to keep or reduce the cost is the point for companies. For this reason, the concept of quality costs is used for enterprise gradually. Because of the advancement of information technology quickly and improvement of kinds of production systems continuously, the difference of the quality of products is smaller and smaller between enterprises. If the enterprise wants to keep or improve the competition, the quality performance shoud not limited in the quality of products. Deming(1993) said “quality is measured by customers, and demand of customers is satisfied made customers feel satisfied.” In recent years, Agile manufacturing is a new production system that can keep the quality and create high customer satisfaction is developed. The importance of customer satisfaction shoud be attented by manufacturing industry. How to attain the balance between the cost and the customer satisfaction at the same quality performance in manufacturing industry is the object of the research. In this study, it will collect literature about quality costs and customer satisfaction to develop a model. And this study will collect the date about quality costs in a manufacturer of printed circuit board and collect data about customer satisfaction in the costomer of the manufacturer of printed circuit board. Finally, this study use the data collected to verify the model, and hope to provide a consultation for the decision makers of the enterprises.
目錄

中文摘要……………………………………………………………………………Ⅰ
英文摘要……………………………………………………………………………Ⅱ
誌謝…………………………………………………………………………………Ⅳ
目錄…………………………………………………………………………………Ⅴ
圖目錄………………………………………………………………………………Ⅷ
表目錄………………………………………………………………………………Ⅹ

第一章 序論………………………………………………………………………..1
1.1 研究背景與動機……………………………………………………...1
1.2 研究目的……………………………………………………………...3
1.3 研究流程……………………………………………………………...3
1.4 研究限制與範圍……………………………………………………...4
第二章 文獻探討…………………………………………………………………..6
2.1 品質成本……………………………………………………………...6
2.1.1 品質成本的起源與發展………………………………………6
2.1.2 品質成本的定義與分類………………………………………10
2.1.3 品質成本模型…………………………………………………22
2.1.4 品質成本的功能與限制………………………………………26
2.2 顧客滿意度…………………………………………………………...31
2.2.1 顧客的定義……………………………………………………31
2.2.2 顧客滿意度的定義……………………………………………31
2.2.3 顧客滿意度的概念性模型……………………………………35
2.2.4 顧客滿意度的衡量方法與尺度………………………………37
2.2.5 顧客滿意的重要………………………………………………39
2.3 應用顧客滿意度之品質成本概念………………………………...…40
2.3.1 品質與顧客滿意度……………………………………………40
2.3.2 製造業與顧客滿意度…………………………………………41
2.3.3 顧客滿意度與成本模型………………………………………41
第三章 研究方法…………………………………………………………..………43
3.1 研究對象的選擇…………………………………………………...…44
3.2 資料與數據之蒐集…………………………………………...………44
3.2.1 品質成本資料與數據之蒐集…………………………………45
3.2.2 顧客滿意度評估資料之蒐集…………………………………46
3.3 資料與數據之衡量……………………………………………...……47
3.3.1品質成本之衡量……………………………………….………47
3.3.2 顧客滿意度之評估與衡量……………………………………49
3.4 數據與資料之分析………………………………………………...…50
3.4.1 品質成本分析…………………………………………………50
3.4.2 顧客滿意度分析………………………………………………51
3.4.3 顧客滿意度與成本模型之分析………………………………53
第四章 個案研究之分析結果………………………………………………..……59
4.1 產業概述………………………………………………………...……59
4.2 個案公司背景……………………………………………………...…62
4.3 品質成本分析結果……………………………………………...……68
4.3.1 品質成本項目…………………………………………………68
4.3.2 品質成本資料與分析…………………………………………70
4.3.3 小結……………………………………………………………75
4.4 顧客滿意度評估與分析結果……………………………………...…77
4.4.1 問卷架構………………………………………………………77
4.4.2 顧客特性………………………………………………………77
4.4.3 信度分析………………………………………………………78
4.4.4 各構面之滿意度分析…………………………………………80
4.4.5 各顧客群之滿意度分析………………………………………82
4.4.6 小結……………………………………………………………84
4.5 顧客滿意度與成本模型分析結果。………………………………...85
4.5.1 回歸分析………………………………………………………86
4.5.2 假設檢定………………………………………………………88
4.5.3 小結……………………………………………………………90
第五章 結論…………………………………………………………………..……92
5.1 研究結果…………………………………………………………...…92
5.2 研究建議…………………………………………………………...…94
5.3 未來研究…………………………………………………………...…94
參考文獻……………………………………………………………………………96
附錄一:品質成本數據整理……………………………………………………..102
附錄二:顧客滿意度評估表……………………………………………………..104
附錄三:各期滿意度評估數據整理……………………………………………..105
附錄四:模型之細部成本分析……………………………………………...…...111

圖目錄

圖1-1 研究流程……………………………………………………………………4
圖2-1 各類品質成本之來源………………………………………………………15
圖2-2 品質成本歸類決策圖………………………………………………………16
圖2-3 Juran之傳統品質成本模型…………………………………………………22
圖2-4 品質成本模型之延伸………………………………………………………23
圖2-5 Juran之修正品質成本模型…………………………………………………24
圖2-6 結合利潤概念之品質成本模型……………………………………………25
圖2-7 品質成本模型之發展程序…………………………………………………26
圖2-8 顧客滿意度概念性模型……………………………………………………36
圖2-9 顧客滿意度之驅動與未來意圖模型………………………………………36
圖2-10 顧客滿意度模式前因與後果連接模型…………………………………..37
圖2-11 顧客滿意度與成本模型…………………………………………………..42
圖3-1 個案研究流程圖……………………………………………………………43
圖3-2 顧客滿意度與成本模型……………………………………………………55
圖4-1 印刷電路板製造業產業結構圖……………………………………………60
圖4-2 公司組織架構圖……………………………………………………………63
圖4-3 內層乾模製造流程圖………………………………………………………65
圖4-4 液態防焊製造流程圖………………………………………………………67
圖4-5 預防成本趨勢圖……………………………………………………………71
圖4-6 稽核成本趨勢圖……………………………………………………………72
圖4-7 內部失敗成本趨勢圖………………………………………………………73
圖4-8 外部失敗成本趨勢圖………………………………………………………74
圖4-9 總品質成本趨勢圖…………………………………………………………74
圖4-10 各類品質成本百分比變動圖…………………………………………..…76
圖4-11 下單製程種類差異之顧客滿意度趨勢圖……………………………..…82
圖4-12 交易往來時間差異之顧客滿意度趨勢圖………………………………..83
圖4-13 訂單量差異之顧客滿意度趨勢圖………………………………………..83
圖4-14 各期之顧客滿意度趨勢圖………………………………………………..85

表目錄

表2-1 品質成本簡要編年史………………………………………………..…....…8
表2-2 顧客滿意度之定義彙整表……………………………………………….…33
表3-1 品質成本與顧客滿意度之對照表-1……………………………………….54
表3-2 品質成本與顧客滿意度之對照表-2……………………………………….54
表4-1 各類印刷電路板之應用產品……………………………………………….62
表4-2 內層乾模製程設備與製程能力表………………………………………….64
表4-3 液態防焊製程設備與製程能力表………………………………………….66
表4-4 預防成本依據項目表……………………………………………………….69
表4-5 稽核成本依據項目表……………………………………………………….69
表4-6 內部失敗成本依據項目表………………………………………………….69
表4-7 外部失敗成本依據項目表………………………………………………….70
表4-8 各類品質成本數據統整表………………………………………………….75
表4-9 各類品質成本百分比變動表……………………………………………….75
表4-10 預防&稽核及失敗成本之週期統整表……..…………………………….77
表4-11 評估之顧客型態分類表…………………………………………………...78
表4-12 各期構面問項間之平均滿意度…………………………………………...79
表4-13 信度分析表………………………………………………………………...80
表4-14 構面:明確的服務承諾之各期平均滿意度……………………………...81
表4-15 構面:隱含的服務承諾之各期平均滿意度……………………………...81
表4-16 構面:口碑之各期平均滿意度……………………………………….…..81
表4-17 構面:過去的購買經驗之各期平均滿意度………………………….…..81
表4-18 下單製程種類差異之顧客各期平均滿意度………………………….…..82
表4-19 交易往來時間差異之顧客各期平均滿意度………………………….…..82
表4-20 訂單量差異之顧客之各期平均滿意度…………………………………..83
表4-21 顧客滿意度之週期統整表………………………………………………..84
表4-22 各期品質成本與顧客滿意度之整理表-1………………………………...85
表4-23 各期品質成本與顧客滿意度之整理表-2………………………………...86
表4-24 預防&稽核成本與顧客滿意度之簡回歸分析表………………………...86
表4-25 失敗成本與顧客滿意度之簡回歸分析表………………………………...87
表4-26 預防、稽核成本與顧客滿意度之複回歸分析表………………………...87
表4-27 內部失敗、外部失敗成本與顧客滿意度之複回歸分析表……………...87
表4-28 與 各回歸判定係數表………………………………….…….88
表4-29 預防成本、稽核成本與顧客滿意度之變異數分析表………………..….89
表4-30 預防成本、稽核成本與顧客滿意度之相關係數矩陣表…………….…..89
表4-31 內部失敗、外部失敗成本與顧客滿意度之變異數分析表…………..….90
表4-32 內部失敗、外部失敗成本與顧客滿意度之相關係數矩陣表………..….90
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中文部分:
方美月,2002年,「品質成本與品質績效指標間關聯性之探討—以紡纖業之個案研究」,中原大學 計學系碩士論文。
沈益宏,2004年,探索台灣地區企業界服務顧客滿意度整合分析研究執行之問題,大葉大學 碩士論文。
林淑娥,2003年,「顧客滿意度與忠誠度之關聯性研究-以某驗證公司為例」,中原大學 工業工程與管理系研究所碩士論文。
陳瑩欣,2002年,「淺談CMOS市場與發展趨勢」,零組件雜誌:129期,85-87。
傅詩元,2000年,「品質成本及品質動因之分析-國內電子業個案研究」,臺灣大學 會計學研究所碩士論文。
辜宏義,1993年,品質成本之規劃與設計—國內製藥業之個案研究,國立台灣大學 碩士論文。
董玉麟, 2000年,「國內五百大製造業品質成本實施現況與運作效益之探討」, 臺灣大學 工業工程研究所碩士論文。
董玉麟與王銘宗,1999年,品質成本報導制度實施現況與品管作業績效相關分析之先期研究,中華民國工業工程年會論文集,中華民國工業工程學會發行。
衛南陽,1999年,顧客滿意學,台北:牛頓出版股份有限公司,初版。
鍾漢清,1996年,年品質成本管理,中華民國品質管制學會發行,初版。
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