质量成本控制模型的比较研究  

The Comparison of Quality Cost Control Models

作　　者：王培欣[1] 刘桑伟[1] 

机构地区：[1]哈尔滨工业大学管理学院,哈尔滨150001

出　　处：《哈尔滨工业大学学报（社会科学版）》2006年第5期98-102,共5页Journal of Harbin Institute of Technology(Social Sciences Edition)

摘　　要：早期的质量成本曲线只是定性的描述了质量成本各组成要素间的关系,为最低点的求解提供了思路。随着经济的发展,这种模型日益暴露出缺陷,从质量成本投入与损失函数建立入手,阐述了根据不同的资料利用统计分析所建立的投入与损失成本曲线是不同的,因而最低点的位置未必在早期质量成本控制模型所描述的两条曲线的焦点位置,从而为更准确的计算出质量成本最小值提供了理论基础,为企业实施有效的质量成本控制提供了依据。The curve of the quality cost has qualitatively described the relationship of the factors in the quality cost in the past years, and provided clues for calculating the lowest cost. With the development of the economy, the defect of the model has been exposed, and by establishing the function of quality cost investing and qiality cost losing, this paper demonstrates the differences between the curve of investing cost and that of losing cost, based on different datum. So the lowest quality cost is not the point where the curves have interested, and it provides basic of calculating the minimum of the quality cost, and it provides theories for quality cost control in the company.

关 键 词：质量成本控制模型 质量投入成本 质量损失成本 

分 类 号：F275.2[经济管理—企业管理]