质量模型和最佳成本研究综述【外文翻译】

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1、原文：AreviewofresearchoncostofqualitymodelsandbestpracticesAbstractPurpose–Thispaperaimstopresentasurveyofpublishedliteratureaboutvariousqualitycostingapproachesandreportsoftheirsuccessinordertoprovideabetterunderstandingofcostofquality(CoQ)methods.Design/m

2、ethodology/approach–Thepaper’sapproachisaliteraturereviewanddiscussionoftheissuessurroundingqualitycostingapproaches.Findings–Eventhoughtheliteraturereviewshowsaninterestbytheacademiccommunity,aCoQapproachisnotutilizedinmostqualitymanagementprograms.Theev

3、idencepresentedshowsthatcompaniesthatdoadoptCoQmethodsaresuccessfulinreducingqualitycostsandimprovingqualityfortheircustomers.Thesurveyshowsthatthemethodmostcommonlyimplementedistheclassicalprevention-appraisal-failuremodel;however,otherqualitycostmodelsa

4、reusedwithsuccessaswell.Originality/value–ThepapershowsthattheselectedCoQmodelmustsuitthesituation,theenvironment,thepurposeandtheneedsofthecompanyinordertohaveachancetobecomeasuccessfulsystematictoolinaqualitymanagementprogram.IntroductionManycompaniespr

5、omotequalityasthecentralcustomervalueandconsiderittobeacriticalsuccessfactorforachievingcompetitiveness.Anyseriousattempttoimprovequalitymusttakeintoaccountthecostsassociatedwithachievingqualitysincetheobjectiveofcontinuousimprovementprogramsisnotonlytome

6、etcustomerrequirements,butalsotodoitatthelowestcost.Thiscanonlyhappenbyreducingthecostsneededtoachievequality,andthereductionofthesecostsisonlypossibleiftheyareidentifiedandmeasured.Therefore,measuringandreportingthecostofquality(CoQ)shouldbeconsideredani

7、mportantissueformanagers.Thereisnogeneralagreementonasinglebroaddefinitionofqualitycosts(MachowskiandDale,1998).However,CoQisusuallyunderstoodasthesumofconformanceplusnon-conformancecosts,wherecostofconformanceisthepricepaidforpreventionofpoorquality(fore

8、xample,inspectionandqualityappraisal)andcostofnon-conformanceisthecostofpoorqualitycausedbyproductandservicefailure(forexample,reworkandreturns).AccordingtoDaleandPlunkett(1995),itisnowwidelyacceptedthatqualitycosts