质量模型和最佳成本研究综述外文翻译.docx
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质量模型和最佳成本研究综述外文翻译.docx
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质量模型和最佳成本研究综述外文翻译
原文:
Areviewofresearchoncostofqualitymodelsandbestpractices
Abstract
Purpose–Thispaperaimstopresentasurveyofpublishedliteratureaboutvariousqualitycostingapproachesandreportsoftheirsuccessinordertoprovideabetterunderstandingofcostofquality(CoQ)methods.
Design/methodology/approach–Thepaper’sapproachisaliteraturereviewanddiscussionoftheissuessurroundingqualitycostingapproaches.
Findings–Eventhoughtheliteraturereviewshowsaninterestbytheacademiccommunity,aCoQapproachisnotutilizedinmostqualitymanagementprograms.TheevidencepresentedshowsthatcompaniesthatdoadoptCoQmethodsaresuccessfulinreducingqualitycostsandimprovingqualityfortheircustomers.Thesurveyshowsthatthemethodmostcommonlyimplementedistheclassicalprevention-appraisal-failuremodel;however,otherqualitycostmodelsareusedwithsuccessaswell.
Originality/value–ThepapershowsthattheselectedCoQmodelmustsuitthesituation,theenvironment,thepurposeandtheneedsofthecompanyinordertohaveachancetobecomeasuccessfulsystematictoolinaqualitymanagementprogram.
Introduction
Manycompaniespromotequalityasthecentralcustomervalueandconsiderittobeacriticalsuccessfactorforachievingcompetitiveness.Anyseriousattempttoimprovequalitymusttakeintoaccountthecostsassociatedwithachievingqualitysincetheobjectiveofcontinuousimprovementprogramsisnotonlytomeetcustomerrequirements,butalsotodoitatthelowestcost.Thiscanonlyhappenbyreducingthecostsneededtoachievequality,andthereductionofthesecostsisonlypossibleiftheyareidentifiedandmeasured.Therefore,measuringandreportingthecostofquality(CoQ)shouldbeconsideredanimportantissueformanagers.
Thereisnogeneralagreementonasinglebroaddefinitionofqualitycosts(MachowskiandDale,1998).However,CoQisusuallyunderstoodasthesumofconformanceplusnon-conformancecosts,wherecostofconformanceisthepricepaidforpreventionofpoorquality(forexample,inspectionandqualityappraisal)andcostofnon-conformanceisthecostofpoorqualitycausedbyproductandservicefailure(forexample,reworkandreturns).AccordingtoDaleandPlunkett(1995),itisnowwidelyacceptedthatqualitycostsare:
thecostsincurredinthedesign,implementation,operationandmaintenanceofaqualitymanagementsystem,thecostofresourcescommittedtocontinuousimprovement,thecostsofsystem,productandservicefailures,andallothernecessarycostsandnon-valueaddedactivitiesrequiredtoachieveaqualityproductorservice.
CoQanalysislinksimprovementactionswithassociatedcostsandcustomerexpectations,andthisisseenasthecouplingofreducedcostsandincreasedbenefitsforqualityimprovement.Therefore,arealisticestimateofCoQandimprovementbenefits,whichisthetradeoffbetweenthelevelofconformanceandnon-conformancecosts,shouldbeconsideredanessentialelementofanyqualityinitiative,andthus,acrucialissueforanymanager.Anumberoforganizationsarenowseekingbothinformationonthetheoreticalbackgroundofqualityrelatedcostsaswellaspracticalevidenceabouttheimplementationofqualitycostingsystems.TheliteraturethatprovidesadviceonthistopicisusuallycenteredononeoftheexistingCoQapproaches,andonlyalimitednumberofarticlesreviewallthequalitycostingmethodsandpresentdatafromindustryontheirsuccess.TheobjectiveofthispaperistogiveasurveyofresearcharticlesonthetopicofCoQ,focusingspecificallyonthereferencesdescribing,analyzingordevelopingvariousCoQmodelsandonthepapersprovidingevidenceofthesuccessfuluseofthesemethodsbycompanies.
Afewreviewsofqualitycostliteraturehavebeenconducted.PlunkettandDale(1987)havecarriedoutaliteraturesurvey,whichprovidesguidanceonthemostauthoritativereadingonthesubject.Theyhavesummarizedpublishedinformationonthemeasurement,collectionandusesofqualityrelatedcosts.PlunkettandDalesuggestthatthereisasurprisinglackofreferencesonqualitycostinginbothpapersandbooks.ParticularlyinterestingistheshortageofsuchreferencesfromJapanesesources,giventheJapanesereputationinqualitymanagement.Moreover,PlunkettandDalearguethatonlyafewofthereferencesarerequiredtoencapsulatealmosteverythingworthsayingonthesubject.Williamsetal.(1999)surveytheliteratureregardingthehistoricaldevelopmentofqualitycosting,thedifferentopinionsonCoQdefinitions,thecollectionanduseofCoQdata,andtheviewofCoQconceptsinaccountingliterature.Moreover,publishedquality-costdatafromcorporations,industriesandindustrygroupsaswellasCoQexperiencefromindividualcompaniesarepresentedincludingseveralreferencesreportingonthecasestudieswithsuccessfulCoQexperience.Thisworkrepresentsagoodstartingpointforanybodysurveyingbestpracticesinthequalitycostingliterature.ShahandFitzRoy(1998)presentthesurveysofqualitycostsconductedinvariouscountries.Theauthorsconcludethattheconceptofreportingqualitycostdataisnotwidelyacceptedbyfirmsinanypartoftheworld.
TheyfocusonthecollectionandmeasurementofCoQexperiencesandalsopointouttheshortageofqualitycostsurveys.SomepaperssurveyingCoQmodelshavealreadybeenpublished.Forexample,Tsai(1998)inhisarticleonCoQunderactivity-basedcosting(ABC)carriesoutareviewoftheknownCoQmodelsandtheliteraturerelatedtothem.Themainfocusis,however,putontheprevention-appraisal-failure(P-A-F)scheme.PorterandRayner(1992)makeamorecomprehensivesurveyofthepublishedliteratureandpresentadetailedreviewofqualitycostmodels,focusingagainmainlyontheP-A-Fcategoryanditslimitations.Nevertheless,attentionisdrawntootherapproachessuchasJuran’sschemeorprocesscostmodels,andtheuseofthemodelsthatwouldintegrateboththecostsandbenefitsofqualityimprovement.PlunkettandDale(1988a)proposecategorizationofallP-A-Fmodelsfoundintheliteratureintofivegroups,discusstheminthelightoftheirresearchexperience,andconcludethatmanyofthepublishedmodelsareinaccurateandmisleading.Burgess(1996)laterexaminedthisclassificationandreducedthefivetypesofCoQmodelsintothreecategories.Inthelattertworeferences,asurveywasmadeofvariousmodelsthatfollowtheP-A-Fapproachemphasizingthemanydifferencesbetweenthesemodelsintermsoftherelationshipsbetweenmajorqualitycostcategories;however,otherqualitycostmodelswerenotdiscussedatall.
Otherwise,nootherliteraturereviewssurveyingCoQmodelshavebeenfound.Moreover,sofarnoworkhasbeenpublished,whichwouldattempttopresent,analyzeandsummarizeagreaternumberofthecasestudiesdiscussingthepublishedevidenceofsuccessfulbestpracticesintheCoQfield.Thispaperintendstofillthisgap.ItopensbypresentingaliteraturereviewfocusedonexistingCoQmodels;then,itbrieflydiscussesthechoiceofCoQparametersandthemetricsusedformeasuringCoQeffort.Finally,thereisasummaryandananalysisofthepublishedcasesofCoQbestpractice.ReviewofCoQmodelsPlunkettandDale(1987)suggestthatthemoststrikingfeatureoftheirliteraturereviewisthepreoccupationwiththeP-A-Fmodel.Indeed,mostoftheliteraturereviewedinthecurrentpaperreportontheclassicalP-A-Fmodel.However,asTableIsuggests,theP-A-Fconceptisnottheonlyone,sinceothermodelswerefoundtobedeveloped,discussedandusedaswell.ThisworkclassifiesCoQmodelsintofourgroupsofgenericmodels.Theseare:
P-A-ForCrosby’smodel,opportunitycostmodels,processcostmodelsandABCmodels.Obviously,modelswithinonegrouparenotidentical;asamatteroffact,theycandifferquitesubstantiallyandthesuggestedcategorizationonlydenotesthecommonunderlyingprinciples.
MostCOQmodelsarebasedontheP-A-Fclassification(PlunkettandDale,1987;MachowskiandDale,1998;Sandoval-Cha´vezandBeruvides,1998).ItwasArmandteamdevelopedadollar-basedreportingsystem(Harrington,2002).Juran(1951)initiatedtheconceptofqualitycosting,theeconomicsofqualityandthegraphicalformoftheCoQmodel.Feigenbaum(1956)laterproposedthenowwidelyacceptedqualitycostcategorizationofprevention,appraisalandfailure(internalandexternal)costs.
Preventioncostsareassociatedwithactionstakentoensurethataprocessprovidesqualityproductsandservices,appraisalcostsareassociatedwithmeasuringthelevelofqualityattainedbytheprocess,andfailurecostsareincurredtocorrectqualityinproductsandservicesbefore(internal)orafter(external)deliverytothecustomer.Juran(1962)laterhighlightedthetraditionaltradeoffthatcontrastspreventionplusappraisalcostswithfailurecosts.ThebasicsuppositionsoftheP-A-Fmodelarethatinvestmentinpreventionandappraisalactivitieswillreducefailurecosts,andthatfurtherinvestmentinpreventionactivitieswillreduceappraisalcosts(PorterandRayner,1992;PlunkettandDale,1987).TheobjectiveofaCoQsystemistofindthelevelofqualitythatminimizestotalCoQ.Feigenbaum’sandJuran’sP-A-FschemehasbeenadoptedbytheAmericanSocietyforQualityControl(ASQC,1970),andtheBritishStandardInstitute(BS6143,1990),anditisemployedbymostofthecompanies,whichusequalitycosting(PorterandRayner,1992).
ReviewofCoQmodels
PlunkettandDale(1987)suggestthatthemoststrikingfeatureoftheirliteraturereviewisthepreoccupationwiththeP-A-Fmodel.Indeed,mostoftheliteratu
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- 质量 模型 最佳 成本 研究 综述 外文 翻译