质量模型和最佳成本研究综述

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1、原文：AreviewofresearchoncostofqualitymodelsandbestpracticesAbstractPurpose–Thispaperaimstopresentasurveyofpublishedliteratureaboutvariousqualitycostingapproachesandreportsoftheirsuccessinordertoprovideabetterunderstandingofcostofquality(CoQ)methods.Design/methodology/approach–T

2、hepaper’sapproachisaliteraturereviewanddiscussionoftheissuessurroundingqualitycostingapproaches.Findings–Eventhoughtheliteraturereviewshowsaninterestbytheacademiccommunity,aCoQapproachisnotutilizedinmostqualitymanagementprograms.Theevidencepresentedshowsthatcompaniesthatdoado

3、ptCoQmethodsaresuccessfulinreducingqualitycostsandimprovingqualityfortheircustomers.Thesurveyshowsthatthemethodmostcommonlyimplementedistheclassicalprevention-appraisal-failuremodel;however,otherqualitycostmodelsareusedwithsuccessaswell.Originality/value–Thepapershowsthatthes

4、electedCoQmodelmustsuitthesituation,theenvironment,thepurposeandtheneedsofthecompanyinordertohaveachancetobecomeasuccessfulsystematictoolinaqualitymanagementprogram.IntroductionManycompaniespromotequalityasthecentralcustomervalueandconsiderittobeacriticalsuccessfactorforachie

5、vingcompetitiveness.Anyseriousattempttoimprovequalitymusttakeintoaccountthecostsassociatedwithachievingqualitysincetheobjectiveofcontinuousimprovementprogramsisnotonlytomeetcustomerrequirements,butalsotodoitatthelowestcost.Thiscanonlyhappenbyreducingthecostsneededtoachievequa

6、lity,andthereductionofthesecostsisonlypossibleiftheyareidentifiedandmeasured.Therefore,measuringandreportingthecostofquality(CoQ)shouldbeconsideredanimportantissueformanagers.Thereisnogeneralagreementonasinglebroaddefinitionofqualitycosts(MachowskiandDale,1998).However,CoQisu

7、suallyunderstoodasthesumofconformanceplusnon-conformancecosts,wherecostofconformanceisthepricepaidforpreventionofpoorquality(forexample,inspectionandqualityappraisal)andcostofnon-conformanceisthecostofpoorqualitycausedbyproductandservicefailure(forexample,reworkandreturns).Ac

8、cordingtoDaleandPlunkett(1995),itisnowwidelyacceptedthatqualitycosts