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一、企业实行质量成本管理的必要性本世纪五十年代韧,美国通用电气公司质量管理专家菲根堡姆主张把产品质量预防和检验费用与产品不合要求所造成的厂内厂外损失一起加以考虑,首先提出质量成本概念,得到了西方国家的普遍重视。尤其美国质量管理专家朱兰提出著名的“矿中黄金”的比喻后,这种观点已反映到1987年国际标准化组织(ISO)公布的ISO9004《质量管理和质量体系要素指南》中,指出质量成本除预防成本、检验成本、厂内损失、厂外损失四项外,还应包括外部质量保证成本。八十年代质量成本的内涵又有了新的发展,菲根堡姆进一步提出质量成本的范围涉及到产品全寿命周期、美国质量管理专家哈灵顿认为质量成本可改称为质量不良成本,它不仅包括这四项直接质量成本,而
I. The necessity of implementing quality cost management for enterprises This century was tough in the fifties. General Manager of quality management at General Electric of the United States, Feigenbaum, advocates combining product quality prevention and inspection costs with factory off-site losses caused by product irregularities. Considering that the concept of quality cost was first put forward, it has received universal attention from Western countries. In particular, the United States quality management expert Zhu Lan put forward the metaphor of the famous “gold in mines”. This view has been reflected in the ISO9004 “Guide to Quality Management and Quality System Elements” published by the International Organization for Standardization (ISO) in 1987, pointing out the cost of quality. In addition to the four aspects of prevention costs, inspection costs, plant losses, and off-site losses, external quality assurance costs should also be included. The connotation of the quality cost in the 1980s has seen new developments. Fujinbaum further proposed that the scope of quality costs involves the entire product life cycle. Harrington, an American quality management expert, believes that quality costs can be renamed as bad quality costs. Including these four direct quality costs,