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국내 중소 제조기업의 품질비용 행태에 관한 실증 연구

원문정보

The Correlations among the Categorized Quality Cost Factors on Small & Medium-sized Enterprises

구일섭, 이상춘, 장광순, 김용범

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초록

영어

The successful and sustainable growth of SMEs depends on their ability of strengthen their competitiveness in quality and cost and service more than anything else as a fundamental of operation. Among these key competitive factors of SMEs, quality is the most critical factor in manufacturing business fields. There are many different ways to improve the quality performance but it needs proper management decision to choose the best way what can maximize outputs with minimum inputs. And it needs effective measurement methods and some indicators to analysis the quality performance properly. The quality cost is one of the simplest key indicators to measure the quality performance and the effectiveness of quality related management decisions. In this study, through survey on local SMEs, we found that their average annual quality cost ratio versus turnover - total amount of annual quality cost divided by annual turnover - is around 3.69% excluded some SME's performances what have different quality control measures with others. And we found some results what corresponded with the early studies on the correlations between those categorized quality costs factors and some discrepancies between some of the literature model and the early case study results as follows. There were negative correlations between the Prevention costs and the External failure costs, and the Appraisal costs and the External failure costs, and there was positive correlation between the Appraisal costs and Internal failure costs same as early studies. But, we couldn't found any strong negative correlations between the Cost of control - Prevention costs & Appraisal costs - and the Cost of Failure of control - Internal & External failure costs -.

목차

Abstract
 1. 서론
 2. 선행연구
  2.1 품질비용
  2.2 품질비용의 분류
  2.3 품질비용의 상호관계
  2.4 품질비용 비
 3. 연구의 설계
  3.1 연구모형
  3.2 가설설정
  3.3 변수의 조작적 정의 및 측정
 4. 연구결과
  4.1 응답사의 통계적 특성
  4.2 측정도구의 신뢰성 및 타당성 분석
  4.3 상관관계 분석
  4.4 가설검증의 결과
 5. 요약 및 결론
 6. 참고문헌

저자정보

  • 구일섭 Il-Seob Koo. 남서울대학교 산업경영공학과
  • 이상춘 Sang-Choon Lee. 위첸만코리아(유)
  • 장광순 Kwang-Soon Jang. 충주대학교 경영학과
  • 김용범 Yong-Bum Kim. 충주대학교 경영학과

참고문헌

자료제공 : 네이버학술정보

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