품질비용(品質費用)시스템의 구축절차(構築節次)와 한계(限界)에 관한 소고(小考)

A Study on The Implementation Procedures and Limitations of Quality Cost System

  • 류한주 (삼육대학교 경영학과) ;
  • 김달곤 (서강대학교 대학원 경영학과)
  • Yoo, Han-Joo (Dept. of Business Administration, Sahmyook University) ;
  • Kim, Dal-Gon (Dept. of Business Administration, Graduate School of Sogang University)
  • 발행 : 1994.12.01

초록

Quality is a critical competitive factor in today's environment because of the impact of quality on market share, productivity and costs. Especially in Korean companies, the importance of quality is heightened as they are losing price competitiveness compared to the new industrialized countries. The traditional approach to quality improvement has been focused on workers. The primary means to achieving acceptable outgoing quality has been to inspect quality by adding more inspectors and inspection stations. This is an example of quality cost that can be reduced through the preventive actions against bad quality. Quality cost is best viewed as a measure of costs specifically associated with the achievement or nonachievement of product/service quality required by customers. This paper examines the concept of quality cost, provides guidance to implementing a quality cost system, and identifies the limitations of quality cost information. These limitations are the target for future research for an efficient and effective implementation of quality cost system.

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