CAJ | 학술논문

从传统质量成本的局限性出发，结合“零缺陷”理论建立新的质量成本模型。分析结果显示：损失成本的变化与生产单位的数量没有很大关系，而控制成本会随着生产单位数量的增加、经验的积累和技术的成熟而降低；零缺陷质量成本管理下，企业质量水平和质量成本的控制会出现良性循环，质量水平逐渐上升而总质量成本逐渐减低。
종전통질량성본적국한성출발，결합“령결함”이론건립신적질량성본모형。분석결과현시：손실성본적변화여생산단위적수량몰유흔대관계，이공제성본회수착생산단위수량적증가、경험적적루화기술적성숙이강저；령결함질량성본관리하，기업질량수평화질량성본적공제회출현량성순배，질량수평축점상승이총질량성본축점감저。
Building new model with Zero Defect theory from the limitation of traditional quality cost.The result showed that failure cost's changing has nothing to do with per unit quantity,while control cost will decrease with per unit quantity increasing and experience accumulating and technology's maturing;under the quality cost man-agement of Zero Defect theory,it will has a sound circulation,quality level will be gradually increasing while total quality are decreasing.