Behavior of Quality Costs: A Case Study of Local Motor Producer
碩士 === 國立臺灣大學 === 會計學系研究所 === 86 === Abstract This thesis is a case study to help the case plant realize the influence patterns and spans of their prevention and appraisal activities. The relation between prevention costs and appraisal cos...
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
1998
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| Online Access: | http://ndltd.ncl.edu.tw/handle/89772274475280622170 |
| Summary: | 碩士 === 國立臺灣大學 === 會計學系研究所 === 86 === Abstract
This thesis is a case study to help the case plant realize the
influence patterns and spans of their prevention and appraisal
activities. The relation between prevention costs and appraisal
costs is also tested. Finally, we try to assist the management
of the case plant to find out the opportunity to enhance the
quality costs system in the mean time.
After we study the 4-year (48-months) quality cost reports, the
conclusions are shown as follows:
1、 The trade-off relations between prevention and internal
failure costs and between appraisal and internal failure costs
are significant.
2、 The trade-off relations between prevention and external
failure costs and between appraisal and external failure costs
are still suspended.
3、 The case plant''s prevention and appraisal activities seem
to have more effect on the internal failure costs than on the
external failure costs.
4、 There is a statistical positive relation between the
prevention costs and appraisal costs.
5、 The effect of some quality activities on reducing failure
costs may be statistical significant.
6、 The variable parts of prevention and appraisal costs seem
to have statistical significant cost-benefit relations.
7、 The product engineering expense is not properly computed.
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