李書行2006-08-232018-06-292006-08-232018-06-292000http://ntur.lib.ntu.edu.tw//handle/246246/29646This 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.application/pdf100836 bytesapplication/pdfzh-TW國立臺灣大學會計學系暨研究所Quality CostProductivityProfitabilityProductivity Driverreporthttp://ntur.lib.ntu.edu.tw/bitstream/246246/29646/1/892416H002005SSS.pdf