品質成本、生產力與獲利能力之關係
Date Issued
2000
Date
2000
Author(s)
DOI
892416H002005SSS
Abstract
This study adopts a complete framework
in testing the quality, productivity, and
profitability relationship. Different from the
existing literature, this study treats the
productivity as an intermediate variable for
linking the quality and profitability. In addition,
the quality behaviors of this study are tested
from three different levels: company wide,
process, and product l, which is unique in the
quality related research. By using the time-series
data from a lead-frame manufacturer, our
empirical results show the support for the
following findings:
1. The increase on the quality level is associated
with the decrease on the nonconformance
costs and increase on the operation efficiency.
2. The increase on the quality level is associated
with the increase of the productivity.
3. The increase on the quality level is associated
with the increase on the profitability.
4. The company wide quality behaviors can not
be generalized to all the products and all the
processes.
Subjects
Quality Cost
Productivity
Profitability
Productivity Driver
Publisher
臺北市：國立臺灣大學會計學系暨研究所
Type
report
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