质量成本方程与经济分析  

THE EQUATION OF QUALITY COST AND ITS ECONOMIC ANALYSIS

作　　者：汪邦军[1] 王欣[1] 商广娟[1] 

机构地区：[1]中国航空综合技术研究所,北京100028

出　　处：《航空标准化与质量》2004年第4期12-16,共5页Aeronautic Standardization & Quality

摘　　要：分析了传统质量成本分析模型的缺陷,在引进田口玄一质量损失函数的基础上,利用柯布-道格拉斯函数,推导出改进的质量成本曲线方程,利用其对质量成本进行盈亏平衡分析,为企业质量改进的经济分析提供量化的决策依据。The defects in traditional analysis of qualitycost curve are analyzed in this paper. Based on Tiankou'squality losing function and Cobb-Douglas Productionfunction, the curve & equation of quality cost is drawn.With the curve & equation of quality cost, an economicanalysis of improvement on product quality is putforward.Based on profit and loss analysis of productquality improvement, this paper provides us with somesuggestions for policy decision.

关 键 词：质量成本 损失函数 质量改进 

分 类 号：F273.2[经济管理—企业管理]