质量模型和最佳成本研究综述【外文翻译】.doc

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1、原文:AreviewofresearchoncostofqualitymodelsandbestpracticesAbstractPurpose一Thispaperaimstopresentasurveyofpublishedliteratureaboutvariousqualitycostingapproachesandreportsoftheirsuccessinordertoprovideabetterunderstandingofcostofquality(CoQ)methods.Design/methodology/appr

2、oach一Thepapersapproachisaliteraturereviewanddiscussionoftheissuessurroundingqualitycostingapproaches.Findings一Eventhoughtheliteraturereviewshowsaninterestbytheacademiccommunity,aCoQapproachisnotutilizedinmostqualitymanagementprograms.Theevidencepresentedshowsthatcompani

3、esthatdoadoptCoQmethodsaresuccessfulinreducingqualitycostsandimprovingqualityfortheircustomers.Thesurveyshowsthatthemethodmostcommonlyimplementedistheclassicalprevention-appraisal-failuremodel;however,otherqualitycostmodelsareusedwithsuccessaswell.Originality/value一Thep

4、apershowsthattheselectedCoQmodelmustsuitthesituation,theenvironment,thepurposeandtheneedsofthecompanyinordertohaveachancetobecomeasuccessfulsystematictoolinaqualitymanagementprogram.IntroductionManycompaniespromotequalityasthecentralcustomervalueandconsiderittobeacritic

5、alsuccessfactorforachievingcompetitiveness.Anyseriousattempttoimprovequalitymusttakeintoaccountthecostsassociatedwithachievingqualitysincetheobjectiveofcontinuousimprovementprogramsisnotonlytomeetcustomerrequirements,butalsotodoitatthelowestcost.Thiscanonlyhappenbyreduc

6、ingthecostsneededtoachievequality,andthereductionofthesecostsisonlypossibleiftheyareidentifiedandmeasured.Therefore,measuringandreportingthecostofquality(CoQ)shouldbeconsideredanimportantissueformanagers.Thereisnogeneralagreementonasinglebroaddefinitionofqualitycosts(Ma

7、chowskiandDale,1998)^However,CoQisusuallyunderstoodasthesumofconformanceplusnon-conformancecosts,wherecostofconformanceisthepricepaidforpreventionofpoorquality(forexample,inspectionandqualityappraisal)andcostofnon-conformanceisthecostofpoorqualitycausedbyproductandservi

8、cefailure(forexample,reworkandreturns).AccordingtoDaleandPlunkett(1995),itisnowwidelyacceptedthatqualitycostsa