ISSN : 1229-6783(Print)
ISSN : 2288-1484(Online)
ISSN : 2288-1484(Online)
품질비용관리시스템 구축을 통한 품질비용 개선효과 및 성과에 관한 사례연구
A case study on the improvement effects of quality cost by establishing a quality cost management system
Abstract
Many companies have endeavored to build a quality cost management system in order to be more productivebusiness organization. This study shows the detail procedures of constructing a quality cost managementsystem which is believed to be appropriate for their business system. That is, the method to calculate thequality cost and the linking logic between the quality improvement and its financial impact are explained basedon a particular industry case. In this sense, the changes of business performance measures such as marketshare, customer satisfaction, etc. were analyzed in the longitudinal perspective for the consecutive 4 years(2003~2006). As the quantitative results of this study, the improvement activities based on the quality costmanagement system resulted in the 32% reduction of quality cost and the 121% increase of business profit,compared 2005 with 2006. In the qualitative perspective, the successive practice of quality cost reduction andthe job information sharing in business unit were obtained by providing the best practices and bench-markingcases. Finally, the customer satisfaction has increased so that the customer-friendly management system hasbeen accomplished. With these efforts, the 3.4% increase of the market share and the 3% increase of thecustomer satisfaction were obtained in 2005. As the future study, the current study can be extended to theconcept of COPQ (cost of poor quality) which focuses on the hidden quality cost of the whole businessactivities. Such extension of analysis will help us understand the wider role of a quality cost managementsystem in the business.
- 22 김주완 (189~200).pdf1.13MB
Reference
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3. 김홍철(2008), “품질비용시스템 구축 및 품질비용 개 선을 위한 프로젝트 성과측정에 대한 고찰”, 금오공 과대학교.
4. 오경준(2003), “저품질에 의한 손실비용의 정량적 측 정방법에 관한 연구”, 아주대학교.
5. 유춘번, 이재연(2011), “품질비용시스템 개선에 관한 연구 : 국내외 기업의 활용현황을 중심으로”, 경기대학 교, 「산업기술종합연구소논문집」, 제 39권, pp91-111.
6. 황의진(2008), “품질비용 집계 방법에 관한 연구”, 금 오공과대학교.
7. Aynur Kazaz and Talat Birgonul M. and Serdar Ulubeyli(2005), "Cost-based analysis of quality in developing countries: a case study of building projects", Building and Environment, Vol. 40, pp. 1356-1365.
8. Bank B.(1989), Principles of Quality Control, Singapores, pp. 499
9. Barbara, C. and Eutropio, E. and de Souza, C. and Catunda, R.(2008), "MODELING THE COST OF POOR QUALITY", Proceedings of the 2008 Winter Simulation Conference, pp. 1437-1441.
10. Brad S. and Fulea M. and Mocan B.(2006), "Expert System for Quality Cost Planning, Monitoring and Control", Automation, Quality and Testing, Robotics, 2006 IEEE International Conference, Vol. 2 Digital Object Identifier, pp. 53-58.
11. Crawsey R, A.(1976), "A Business Performance Measure of Quality Manage-ment", Annual Quality Congress Transactions, American Society for Quality Control
12. Crosby P. B.(1979), Quality is Free, New American Library
13. David Mendez and Ram Narasimhan(2002), "Examining Market Wriented Aspects of Cost of Quality", IEEE Transactions on Engineering Management, Vol. 49, No. 2, pp. 131-139.
14.Feigenbaum A. V.(1961), Total Quality Control, 2nd ed., McGraw-Hill, New York
15.Feigenbaum A. V.(1983), Total Quality Control, 3rd ed., McGraw-Hill, New York
16.Judy Oliver and Wen Qu(1999), "Cost of Quality reporting: Some Australian Evidence", International Journal of Applied Quality Management, Vol. 2, No. 2, pp. 233-250.
17.Juran J. M. and Gryna F. M.(1993), Quality Planning and Analysis, 3rd ed., McGraw-Hill, New York
18.Juran J. M.(1974), Quality Control, Handbook, 3rd ed., McGraw-Hill, New York
19.Liu Hai-ying and Wang Sujie(2009), "The Construction Study of Wuality Cost Evaluating System based on Advanced Manufacturing Environment", IE&EM 2009. 16th International Conference, pp. 855-859.
20.Control Costs in U. S. Manufacturing", Journal of Cost Management, pp. 46-52.
21. Pursglove A. B. and Dale B. G.(1995), "Developing a Quality Costing System: Key Features and Outcomes", Omega, Int. J. Mgmt Sci., Vol. 23, No. 5, pp. 567-575.
22. Schneiderman A. M.(1986), Optimum Quality Costs and Zero Defects : Are they Contradictory Concepts, Quality Process
2. 김명수(2007), “품질비용 시스템 구축 및 지속적 개선 사례연구”, 성균관대학교.
3. 김홍철(2008), “품질비용시스템 구축 및 품질비용 개 선을 위한 프로젝트 성과측정에 대한 고찰”, 금오공 과대학교.
4. 오경준(2003), “저품질에 의한 손실비용의 정량적 측 정방법에 관한 연구”, 아주대학교.
5. 유춘번, 이재연(2011), “품질비용시스템 개선에 관한 연구 : 국내외 기업의 활용현황을 중심으로”, 경기대학 교, 「산업기술종합연구소논문집」, 제 39권, pp91-111.
6. 황의진(2008), “품질비용 집계 방법에 관한 연구”, 금 오공과대학교.
7. Aynur Kazaz and Talat Birgonul M. and Serdar Ulubeyli(2005), "Cost-based analysis of quality in developing countries: a case study of building projects", Building and Environment, Vol. 40, pp. 1356-1365.
8. Bank B.(1989), Principles of Quality Control, Singapores, pp. 499
9. Barbara, C. and Eutropio, E. and de Souza, C. and Catunda, R.(2008), "MODELING THE COST OF POOR QUALITY", Proceedings of the 2008 Winter Simulation Conference, pp. 1437-1441.
10. Brad S. and Fulea M. and Mocan B.(2006), "Expert System for Quality Cost Planning, Monitoring and Control", Automation, Quality and Testing, Robotics, 2006 IEEE International Conference, Vol. 2 Digital Object Identifier, pp. 53-58.
11. Crawsey R, A.(1976), "A Business Performance Measure of Quality Manage-ment", Annual Quality Congress Transactions, American Society for Quality Control
12. Crosby P. B.(1979), Quality is Free, New American Library
13. David Mendez and Ram Narasimhan(2002), "Examining Market Wriented Aspects of Cost of Quality", IEEE Transactions on Engineering Management, Vol. 49, No. 2, pp. 131-139.
14.Feigenbaum A. V.(1961), Total Quality Control, 2nd ed., McGraw-Hill, New York
15.Feigenbaum A. V.(1983), Total Quality Control, 3rd ed., McGraw-Hill, New York
16.Judy Oliver and Wen Qu(1999), "Cost of Quality reporting: Some Australian Evidence", International Journal of Applied Quality Management, Vol. 2, No. 2, pp. 233-250.
17.Juran J. M. and Gryna F. M.(1993), Quality Planning and Analysis, 3rd ed., McGraw-Hill, New York
18.Juran J. M.(1974), Quality Control, Handbook, 3rd ed., McGraw-Hill, New York
19.Liu Hai-ying and Wang Sujie(2009), "The Construction Study of Wuality Cost Evaluating System based on Advanced Manufacturing Environment", IE&EM 2009. 16th International Conference, pp. 855-859.
20.Control Costs in U. S. Manufacturing", Journal of Cost Management, pp. 46-52.
21. Pursglove A. B. and Dale B. G.(1995), "Developing a Quality Costing System: Key Features and Outcomes", Omega, Int. J. Mgmt Sci., Vol. 23, No. 5, pp. 567-575.
22. Schneiderman A. M.(1986), Optimum Quality Costs and Zero Defects : Are they Contradictory Concepts, Quality Process
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