:::

詳目顯示

回上一頁
題名:以品質成本作為代工廠評選之研究--以電子業為例
書刊名:企業管理學報
作者:余天右李緒東 引用關係
作者(外文):Yu, Tien-yuLee, Hsu-tung
出版日期:2015
卷期:107
頁次:頁33-60
主題關鍵詞:品質成本層級分析法電子代工服務供應商選擇Cost of qualityAnalytic hierarchy processElectronics manufacturing serviceVendor selection
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:1
  • 點閱點閱:10
代工服務選擇為企業策略評估時相當重要的一環,許多企業以價格作為挑選代工服務的主要考量。長期看來,若只重成本而忽略品質,將會導致產品不良率增加並造成額外的報廢及重工成本。然而,其他不同的競爭面向如:品質、彈性、創新等,皆缺乏量化評估的方法,俾使企業在選擇代工廠商時不易取捨。本研究建構一套植基於品質成本的代工廠評選方式,以美國品質管制學會的品質成本準則為分類基準,並以層級分析法計算各成本項目的權重。與其他研究最大不同點在於,本研究在決定品質成本權重後,利用各代工合作夥伴提供之實際相關成本做為驗證;結果顯示品質成本比例最接近專家權重之代工方案廠,確實有較佳的品質水準以及較低的失敗成本。
With the development of electronic industry, to choose adequate Contract Electronics Manufacturers (CEM) becomes a very important issue among the corporate strategies. Due to the fierce competition in the electronic industry, companies usually choose contract-service providers base on cost. The quality issues are usually omitted in the cost centric manufacturing environment. In the long run, it will increase the product defect rates, boost the scrap and rework costs, and eventually lead to the tardiness of order deliveries. However, other competitive dimensions such as: quality, flexibility, speed and innovation often lack of quantitative assessment while choosing CEMs. In this study, the authors are expecting to construct a set of criteria to evaluate quality related cost for the selection of CEMs. The criteria are based on the American Society for Quality Control (ASQC) and other researches. Practical cost data was be collected, and the Analytic Hierarchy Process (AHP) method was used to access the weight for each quality cost. We find out that the closer the ratio of quality cost to the AHP results, the better the quality performance is. On the other hand, the selection closest to the AHP result has the lowest failure cost and lowest ratio of quality cost to the total cost. The conclusions of this research can be applied to practical cases when CEMs are needed.
期刊論文
1.Dickson, G. W.(1966)。An analysis of vendor selection system and decisions。Journal of Purchasing,2(1),5-17。  new window
2.Muralidharan, C.、Anantharaman, N.、Deshmukh, S. G.(2001)。Vendor Rating in Purchasing Scenario: a Confidence Interval Approach。International Journal of Operations and Production Management,21(10),1305-1325。  new window
3.Lee, E. K.、Ha, S.、Kim, S. K.(2001)。Supplier selection and management system considering relationships in supply chain management。IEEE Transactions on Engineering Management,48(3),307-318。  new window
4.湯玲郎、林正明(20021100)。品質成本制度實施程度與TQM製造績效之相關性研究。中華管理學報,3(3),57-73。new window  延伸查詢new window
5.Castillo-Villar, K. K.、Smith, N. R.、Simonton, J. L.(2012)。A model for supply chain design considering the cost of quality。Applied Mathematical Modelling,36(12),5920-5935。  new window
6.Chen, K. S.、Chen, K. L.、Li, R. K.(2005)。Contract manufacturer selection by using the process incapability index C。The International Journal of Advanced Manufacturing Technology,26(1),686-692。  new window
7.Hemaida, R.、Schmits, J.(2006)。An Analytical Approach to Vendor Selection。Industrial Management,48(3),18-24。  new window
8.Houshyar, A.、David, L.(1992)。A Systematic selection procedure。Computers and Industrial Engineering,23(1-4),173-176。  new window
9.Jamasb, T.、Orea, L.、Pollit, M.(2012)。Estimating the marginal cost of quality improvements: The case of the UK electricity distribution companies。Energy Economics,34(5),1498-1506。  new window
10.Masser, W. J.(1957)。The quality manager and quality cost。Industrial Quality Control,14(6),5-8。  new window
11.Yurdakul, M.(2002)。Measuring a manufacturing system's performance using Saaty's system with feedback approach。Integrated Manufacturing System,13(1),25-34。  new window
12.Yahya, S.、Kingsman, B.(1999)。“Vendor rating for an entrepreneur development program: A case study using the analytic hierarchy process method”。The Journal of the Operational Research Society,50(9),916-930。  new window
13.Chan, F. T. S.、Kumar, N.(2007)。Global supplier development considering risk factors using fuzzy extended AHP-based approach。Omega,35(4),417-431。  new window
14.Noci, Giuliano(1997)。Designing 'Green' Vendor Rating Systems for the Assessment of a Supplier's Environmental Performance。European Journal of Purchasing & Supply Management,3(2),103-114。  new window
15.Kane, Victor E.(1986)。Process capability indices。Journal of Quality Technology,18(1),41-52。  new window
16.邱裕方(20060600)。從品質改善資本投資的角度審視品質改善活動。品質學報,13(2),211-220。new window  延伸查詢new window
17.Feigenbaum, A. V.(1956)。Total quality control。Harvard Business Review,34,93-101。  new window
18.Ramanathan, R.(2007)。Supplier selection problem: integration DEA with the approaches of total cost of ownership and AHP。Supply Chain Management: An International Journal,12(4),258-261。  new window
19.Haq, A. N.、Kannan, G.(2006)。Fuzzy Analytical Hierarchy Process for Evaluating and Selecing a Vendor in a Supply Chain Model。International Journal of Advanced Manufacturing Technology,29(7),826-835。  new window
會議論文
1.Ayati, E.、Schiffauerova, A.(2014)。Study of Cost of Quality Behavior in Manufacturing Supply Chain Based on the Quality Maturity Status。ASME 2014 International Mechanical Engineering Congress and Exposition,(會議日期: 2014/11/14-11/20)。Montreal, Quebec, Canada。  new window
2.Fish, L. A.、Shambu, G. S.(2001)。Cost of Quality in Supply Chain Management。32nd Annual Meeting of the Decision Sciences Institute。San Francisco, CA。  new window
3.Kale, V. V.、Jaju, S. B.(2013)。Development of Methodology for Collecting Quality Cost in Rubber Processing Industry。6th International Conference on Emerging Trends in Engineering and Technology,(會議日期: 2013/12/16-12/18)。Nagpur, India。  new window
學位論文
1.江顯鵬(2002)。建立在品質保證體系上之總品質成本模式─以電子業為主體(碩士論文)。中原大學,桃園縣。  延伸查詢new window
2.饒淑芳(2011)。探討供應商評選準則之品質成本觀點(碩士論文)。國立高雄應用科技大學,高雄市。  延伸查詢new window
3.賴世鐸(2002)。品質成本制度之規劃設計及檢討分析-國內光電業之個案研究(碩士論文)。中原大學,桃園縣。  延伸查詢new window
4.廖健仲(2004)。少量多樣製造業選擇供應商評估模式之研究--以某航太工業公司為例(碩士論文)。義守大學,高雄市。  延伸查詢new window
5.黃智偉(2000)。供應鏈管理下供應商選擇評估之研究--以臺灣地區中衛體系之汽機車業與電腦資訊業為例(碩士論文)。雲林科技大學。  延伸查詢new window
圖書
1.Huizingh, E. K. R. E.、Vrolijk, H. C. J.(1995)。Decision support for information systems management : Applying analytic hierarchy process。University of Groningen, Research Institute SOM。  new window
2.Feigenbaum, A. V.(1961)。Total Quality Control: Engineering and Management。New York:McGraw-Hill。  new window
3.辜宏義(1993)。品質成本制度之規劃與設計國內製藥廠之個案研究。台北市:國立台灣大學會計學研究所。  延伸查詢new window
4.Morse, W.、Roth, H.、Poston, K.(1987)。Measuring, Planning, and Controlling Quality Costs。National Association of Accountants。  new window
5.Juran, J. M.(1951)。Quality Control Handbook。New York:McGraw-Hill Book Company, Inc.。  new window
6.Deming, W. Edwards(1982)。Quality, Productivity and Competitive Position。Cambridge, Massachusetts:Massachusetts Institute of Technology, Center for Advanced Engineering Study。  new window
7.Juran, J. M.、Gryan, F. M.、Brigham, R. S.(1974)。Quality control handbook。New York:McGraw-Hill Book CO.。  new window
8.Crosby, Philip B.(1979)。Quality is Free: the Art of Making Quality Certain。New York:New American Library。  new window
9.Saaty, Thomas L.(1980)。The Analytic Hierarchy Process: Planning, Priority Setting, Resource Allocation。McGraw-Hill。  new window
其他
1.成本學知識培訓教材品質成本MBA智庫,http://doc.mbalib.com/view/95c7678b3ac09057b643d3d80dcab8b0.html, 2012/03/23。  延伸查詢new window
2.褚志鵬(2009)。Analytic Hierarchy Process Theory 層級分析法(AHP)理論與實作,國立東華大學。,http://faculty.ndhu.edu.tw/~chpchu/POMR_Taipei_2009/AHP2009.pdf。  延伸查詢new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
QR Code
QRCODE