SST公司不良质量成本的形成与改进研究

发布时间：2018-08-18 11:56

【摘要】：20世纪50年代A.V.费根堡姆、朱兰提出质量成本的概念以来,质量成本管理在许多国家,特别是欧美国家迅速发展,并且在企业中得以运用。例如国际电报和电话公司、通用电器(GE)、美国商用机器公司(IBM)都建立了质量成本管理系统。质量成本管理的运用为企业的发展和赢得客户的信任发挥了巨大的作用。但是随着世界经济的全球化,特别是质量竞争的全球化以及质量概念的拓宽,从“适用性”质量到“顾客满意的OPPM"的质量观念的转变,对产品质量提出了越来越高的要求。客户要求的不断提高和质量观念的转变给传统的质量成本理论提出了巨大的挑战。在进入21世纪之后,OPPM已经成为众多世界一流企业的质量目标。为了达到这一目标,大部分国际化的企业都在不遗余力的推进6sigma和精益生产等工具,使得企业在质量和成本上面取得了很大的改善。然后在不少企业都忽略了一座隐形的大山——不良质量成本。其主要原因在于基于OPPM不良质量成本的管理对企业的质量控制系统,质量理念,企业管理水平都提出了非常高的要求,同时传统的质量成本理论在基于“适用性”的质量理念,也无法对基于OPPM的不良质量成本进行有效地科学指导。本文主要在总结传统质量成本理论最新研究成果的基础上,综合客户满意度、失效模式和效果分析(FMEA)、质量损失和隐形质量成本等因素,结合SST公司的实际情况,进一步完善不良质量成本构成要素,对SST公司的不良质量成本的形成进行充分的研究,发现其形成原因并提出相应的改进方法。本论文首先阐述了本文的研究背景、意义、内容、方法、技术路线和研究的创新之处,以及对国内外在不良质量成本方面的最新研究成果和相关理论做了简述。针对当前SST公司对传统质量成本理论的实施和运用,包括不良质量成本信息的收集、分析和改进,并结合客户满意度、失效模式和效果分析、质量损失和隐形质量成本等因素,在基于OPPM质量目标的前提下,进一步完善SST公司不良质量成本的分类和构成要素。其次,本文针对完善后的SST公司的不良质量成本的数据进行分析,发挥团队的智慧,找出导致不良质量成本产生的根本原因,并针对这个原因提出相应的改进措施和方法。改进方法主要从过程质量控制,质量决策和管理方法等三个方面展开。本文吸收和借鉴了大量国内外先进的质量管理经验和质量控制、决策方法,并结合国内外学者的最新研究成果,在SST公司对传统质量成本理论实施和运用的基础上,基于OPPM的质量目标,对不良质量成本构成要素进一步完善,并针对性的从过程质量控制,质量决策和管理方法等三个方面对不良质量成本的改进策略进行研究,并结合SST公司的实际案例验证其有效性。
[Abstract]:A. Since Fegenbaum, Julan put forward the concept of quality cost, quality cost management has developed rapidly in many countries, especially in Europe and America, and has been applied in enterprises. For example, International Telegraph and telephone Company, General Electric (GE), (IBM) have established quality cost management system. The application of quality cost management plays a great role in the development of enterprises and winning the trust of customers. However, with the globalization of the world economy, especially the globalization of quality competition and the widening of the concept of quality, the change of quality concept from "applicability" to "customer satisfied OPPM" has put forward more and more high demands on product quality. The continuous improvement of customer requirements and the change of quality concept pose a great challenge to the traditional quality cost theory. After entering the 21 st century, OPPM has become the quality target of many world-class enterprises. In order to achieve this goal, most international enterprises are sparing no effort to promote tools such as 6sigma and lean production, so that the quality and cost of enterprises have been greatly improved. Then in many enterprises have ignored a hidden mountain-poor quality costs. The main reason is that the management of the bad quality cost based on OPPM has put forward very high requirements to the quality control system, quality concept and management level of the enterprise. Meanwhile, the traditional quality cost theory is based on the quality idea of "applicability". Nor can the bad quality cost based on OPPM be effectively guided scientifically. On the basis of summarizing the latest research results of traditional quality cost theory, this paper analyzes the factors such as customer satisfaction, failure mode and effect, such as (FMEA), quality loss and invisible quality cost, combined with the actual situation of SST Company. Further improve the elements of bad quality cost, study the formation of bad quality cost of SST company, find out the cause of its formation and put forward the corresponding improvement method. This paper first describes the research background, significance, content, methods, technical route and innovation of the research, as well as the latest research results and related theories at home and abroad in the field of poor quality cost. This paper aims at the implementation and application of traditional quality cost theory in SST Company, including the collection, analysis and improvement of bad quality cost information, combined with customer satisfaction, failure mode and effect analysis, quality loss and hidden quality cost, etc. On the premise of OPPM quality target, the classification and constituent elements of bad quality cost of SST Company are further improved. Secondly, this paper analyzes the data of the bad quality cost of SST Company, exerts the wisdom of the team, finds out the root cause of the bad quality cost, and puts forward the corresponding improvement measures and methods. The improvement methods are mainly from three aspects: process quality control, quality decision and management methods. This paper absorbs and draws lessons from a large number of advanced quality management experiences, quality control and decision-making methods at home and abroad, and combines the latest research results of scholars at home and abroad, on the basis of the implementation and application of traditional quality cost theory in SST Company. Based on the quality goal of OPPM, the component elements of bad quality cost are further improved, and the improvement strategy of bad quality cost is studied from three aspects: process quality control, quality decision and management method. And combined with the actual case of SST to verify its effectiveness.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F406.7

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