Sun Yat-Sen Management Review

  Journal Fullview

Sun Yat-Sen Management Review  2020/12

Vol. 28, No.4  p.565-598

DOI:10.6160/SYSMR.202012_28(4).0001


Title
日正食品—化失敗為收穫的品質成本管理
Sun Right Ltd.—Quality Cost Management that Turns Failure into Gain
(149_M5fd85e2940e33_Full.pdf 38KB)

Author
劉惠玲、郭翠菱、李采慧/國立臺北商業大學財政稅務系、輔仁大學會計學系、國立政治大學經營管理碩士學程
Hui-Ling Liu, Tsui-Lin Kuo, Tsai-Hui Lee/

Department of Public Finance and Tax Administration, National Taipei University of Business; Department of Accounting, Fu Jen Catholic University; Executive Master of Business Administration, National Chengchi University


Abstract(Chinese)

日正食品為提供消費者安全與高品質的產品,一直秉持將品質作好的信念。不僅在價值鏈的各環節設有品質管控流程,亦投入大量資金取得外部保證品質。當作業基礎成本系統(Activity-Based Costing,簡稱ABC)提供詳實的品質成本資訊後,卻發現投入大量的預防與鑑定成本仍然無法降低外部與內部失敗成本。本個案讓學生學習食品業之品質管控作業、品質成本分析與改善方法。透過品質作業成本資訊,採取柏拉圖與魚骨圖之品管方法,發掘高外部失敗成本未必由產品不良造成,客戶因素、出貨作業與業務銷售行為皆係可能的主因,此打破一般認為高預防與鑑定成本可有效減少品質失敗成本發生的刻板印象。公司未來應挖掘藏在冰山下的品質成本資訊並善用與管理之,讓數據為公司帶來黃金。

(149_M5fd85e2940e33_Abs.pdf(File does not exist))

KeyWord(Chinese)

品質成本管理、外部失敗成本、內部失敗成本、柏拉圖、魚骨圖


Abstract(English)

Sun Right Ltd. has persisted in its high-quality philosophy to provide safe and high-quality products to consumers. In addition to the establishment of a quality control process in each part of the value chain, Sun Right Ltd. has invested a large amount of money to obtain external quality assurance. According to the detailed quality cost data revealed by Activity-Based Costing (ABC) system, a huge investment in prevention and appraisal costs did not reduce the external and internal failure costs. This case study enables students to learn about the quality control activities, costs-of-quality analysis and quality improvements for food industry. By using Pareto chart and fishbone diagram to identify and analyze quality problems, the students observed that a high external failure cost arising from a high product return rate was not necessarily due to defective products; customers’ factors, the company’s shipping operations, and salespeople’s behavior could all have led to the high external failure cost. This viewpoint overturned the stereotype of high prevention and appraisal cost as effective methods for reducing quality failure cost. Accordingly, companies should explore, tap into, and manage the hidden quality cost data in a way to boost profits out of these data.

(149_M5fd85e2940e33_Abs.pdf(File does not exist))

KeyWord(English)

Quality Cost Management, External Failure Cost, Internal Failure Cost, Pareto Chart, Fishbone Diagram


Policy and management implications
(Available only in Chinese)

近年因食安問題頻傳,消費者與社會大眾惶惶不安,深怕一不小心黑心食品下肚。因此為消費者提供安全、健康與高品質的產品是食品業者天經地義之職責。企業為了確保與提升品質,除了可通過公證機關的檢驗及授證以取得外部保證品質外,更需有完善且有效的品質成本管理。 個案公司為達成「天然、健康、便利的雜糧食品專業提供者」之使命,奉品質至上為圭臬。除了投入大量資金取得外部保證品質,亦從產品設計開發、供應商挑選、採購、進貨、生產、出貨、銷管與客訴各個環節進行品質管控。公司雖瞭解這些品質管控的流程與方法,其ERP系統卻無法產出詳細的品質成本數據,認為只要加強預防與鑑定的投入,一定可降低內部與外部失敗成本。 導入作業基礎成本系統 (Activity-Based Costing,簡稱ABC)後,公司在2017年開始運用品質成本數據進行品質成本管理。ABC系統能清楚標示整體價值鏈產品與服務品質有關的作業,連結品質管理與品質成本資訊,找出品質不佳原因。卻發現即使投入80%的資源在預防與鑑定作業,仍有很高的失敗成本發生,打破一般認為增加預防與鑑定成本即可避免內部與外部失敗成本之刻板印象。再深入挖掘失敗原因後,發現退換貨與客訴處理係造成外部失敗成本、重工處理為內部失敗成本之主因。 透過柏拉圖與魚骨圖之品質管控,發現客戶因素、出貨作業與業務銷售行為皆可能造成高退貨成本;原料的品質異常或投錯料常造成重工處理。為降低退貨與重工成本,不僅進行流程改善、要求供應商改善品質,更將品質改善數據納入員工績效考核的指標。公司將客戶的客訴意見視為是上帝派來的天使聲音,在客訴發生的第一時間會安撫客戶的情緒,提供他們即時的回饋資訊;內部則追查與分析客訴之原因、提出改善對策與再防止措施。個案公司在落實這些改善方法後,大幅降低外部與內部失敗成本。 藉由本個案之討論,點醒企業可透過 ABC系統所產生的品質成本資訊,挖掘藏在冰山下的品質成本實貌,善用與管理這些資訊,讓數據為企業帶來黃金。


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