| Summary: | 碩士 === 中原大學 === 會計研究所 === 93 === Abstract
Quality is one of the most important issues in every industry during these
years , because customers always care about delivery schedule, quality and
price. The quality cost is a management technique , it raises value of a prod-
uct to a customer, increases market share and enables to set high price strate-
gy. The 6 Sigma is a newly developed management theory in 1980’s. It utilizes
basic concepts of statistics and applies to quality activities in business. In fact,
it is an improved total quality management concept. 6 Sigma can improve vari-
ety of a process. By improving the flow, it increases customer satisfaction.
Both quality cost and 6 Sigma are related to quality assurance. To design and
implement these two systems can improve quality of products and satisfaction
of customers, it helps a company to increase profits.
This research is based on analyzing a business, how it builds Quality
cost and 6 Sigma structure. After research and discussion, there are a few
conclusions occurred. Hope it will benefit a business when making manag-
erial decisions.
1.The key factors of successfully leading in quality cost system are as follows.
(1)To get approval and supports from upper management.
(2)To form an execution team of quality cost.
(3)To build ISO standard procedure and implement it.
(4)To keep educating related employees the concepts of quality cost.
In 2003 the business, which is analyzed for case study, increased budget
for process management, planning, and training, it lowers cost of non-expec-
tation largely; meanwhile, prevention cost and internal failure cost and
external failure cost are inversely related. In 2004, increasing appraisal cost
lowered external failure cost to 6% , appraisal cost is proportionally related
with internal failure cost, but has inverse relation with external failure cost.
When introduced quality cost system at the beginning of August 2002, data
shows it works. Because of the quality improvement, the profits of this case
business has largely increased , it increases 121% in 2004 compared to 2003.
2.Few key points decide whether introducing 6 Sigma is successful or not.
(1)Selection of a project: set goals as same as company’s.
(2)Participation and support from upper management: the activities should
be lead from up to bottom.
(3)Find right people: choose project manager and executive carefully.
(4)Set rules and implement it: Preparation before the project start, cooper-
ation when processing, and benefits of successful project. The process
must be transferred into figures. It will make it easier to handle problems
, improve key flows and get better improvement.
All in all, the key of introducing quality cost and 6 Sigma system succ-
essfully is improving quality and knowledge of people. To create a self-learn-
ing business structure is the fundamental for heading to 3.4 PPM, result of 6
Sigma.
Keywords: Quality Cost System, 6 Sigma System, Key Factors
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