关于质量成本函数构建方法的探讨及应用  

Construction and Application of Quality Cost Function

作　　者：余福茂[1] 王富忠[2] 沈祖志[3] 

机构地区：[1]杭州电子科技大学管理学院,浙江杭州310018 [2]浙江科技学院经管学院,浙江杭州310023 [3]浙江大学管理学院,浙江杭州310058

出　　处：《杭州电子科技大学学报（社会科学版）》2009年第3期1-5,共5页Journal of Hangzhou Dianzi University：Social Sciences

摘　　要：构建质量成本函数是质量成本优化的理论前提,至今尚未见构建质量成本函数的普遍适用方法。结合实践中两类具体的质量成本优化问题,提出了基于边际贡献分析的质量成本函数构建方法,把与质量指标有关的单位边际贡献分解为损失费和管理费,并给出其解析表达式。根据该思路所构建的质量成本函数,在某厂电石产品质量成本优化实践中得到了具体应用。Construction of quality cost function is the basis and the precondition of quality cost optimization.However,an universal strategy for constructing quality cost function has not yet raised.According to the two specific cases of quality cost optimization,a method for construction of quality cost function based on marginal analysis is proposed in this paper.The unit marginal contribution expression of quality congest consists of two parts,one is the failure cost,the other is the management cost,and the functional expression of both costs are offered.In addition,an actual case of quality cost optimization based on marginal analysis is discussed.

关 键 词：质量成本函数 最佳质量成本 边际分析 优化 

分 类 号：F275[经济管理—企业管理]