본 연구는 제품개발, 협력업체 관계, 제조현장인력에 관련된 다양한 제조환경변화와 품질원가(품질일치원가, 품질실패원가)행태 간의 인과관계를 실증적으로 분석하고, 품질원가의 행태에 관한 기존 이론의 타당성을 재검증하였다. 연구결과를 요약하면 첫째 제품개발과 협력업체 관계는 모두 품질일치원가와의 사이에 강한 양의 관련성을 나타내었으나 제조현장의 인력구성 변화는 품질일치원가와 별다른 관련성을 보이지 않았다. 둘째 제품개발 및 제조현장의 인력구성 변화와 내부실패원가 간의 관계 그리고 협력업체 관계와 외부실패원가 간에는 양의 상관이 나타났으며 협력업체 관계의 변화는 예상과 달리 외부실패원가와 음의 관련성을 보여주었다. 셋째 품질일치원가와 실패원가 항목 사이에는 특히 강한 상관은 없었으며, 품질원가의 상승은 대체로 매출액이익률의 감소를 초래하였다. 넷째 교차분석에 의하면 이전부터 제품 및 공정설계를 최적화하여 품질손실을 없애는 전사적 품질관리 하에서 관찰되어 온 상생관계(TQM)에 해당하는 기업(29%)보다 상충관계 또는 임시방편적 대처에 해당하는 기업이 전체의 57%로 상대적으로 많았다. 연구결과를 바탕으로 시사점과 연구의 한계점 및 향후 연구방향을 제시하였다.

This paper empirically analysed quality cost behavior that proposed conceptual only, and the study tested the financial effects on quality-related decision making by examining the causality between changes in manufacturing environment and cost of quality. The following main conclusions can be drawn from this study. First, the level of conformance quality costs are positively associated with the level of changes in manufacturing environment such as number of new product shipping, parts share ratio, outsourcing of production job, and ratio of part-time position. Second, the correlation between failure costs (nonconformance costs) and changes in manufacturing environment produced mixed results(positive Impact, negative impact). Third, the relation between the level of quality costs and ROS(return on sales) are negative and statistically significant. Finally, total quality management approach that oriented zero-defect quality strategy is 29% in sample firms, and that of trade-off seeking firms is 57%, and fire-fighting type firms is 14%.

This paper empirically analysed quality cost behavior that proposed conceptual only, and the study tested the financial effects on quality-related decision making by examining the causality between changes in manufacturing environment and cost of quality. The following main conclusions can be drawn from this study. First, the level of conformance quality costs are positively associated with the level of changes in manufacturing environment such as number of new product shipping, parts share ratio, outsourcing of production job, and ratio of part-time position. Second, the correlation between failure costs (nonconformance costs) and changes in manufacturing environment produced mixed results(positive Impact, negative impact). Third, the relation between the level of quality costs and ROS(return on sales) are negative and statistically significant. Finally, total quality management approach that oriented zero-defect quality strategy is 29% in sample firms, and that of trade-off seeking firms is 57%, and fire-fighting type firms is 14%.

total quality management, cost behavior, cost of quality, failure costs, manufacturing environment, fire-fighting.