工业工程
工業工程
공업공정
Industrial Engineering Journal
2010年
6期
6~9
,共null页
中小制造企业 质量改进 经济性评价
中小製造企業 質量改進 經濟性評價
중소제조기업 질량개진 경제성평개
small-and-medium-size manufacturing enterprises（SMMEs）; quality improvement; economy evaluation
中小制造企业只有在实现短期盈利的基础上才能实施质量改进,相应的质量改进经济性评价模型需要开发出来。通过将质量成本分为直接成本与间接成本,质量收益分为直接收益与间接收益,在净收益最大化、总投入最小化和投入与企业现金流相适应的3个原则下,建立过程改进的成本收益模型。根据中小制造企业的实际情况,将模型进行了简化。具体分析了成本收益模型的运行过程。结合具体的实际案例分析,说明简化后的中小制造企业成本收益模型适用于中小制造企业质量改进的经济性评价。
中小製造企業隻有在實現短期盈利的基礎上纔能實施質量改進,相應的質量改進經濟性評價模型需要開髮齣來。通過將質量成本分為直接成本與間接成本,質量收益分為直接收益與間接收益,在淨收益最大化、總投入最小化和投入與企業現金流相適應的3箇原則下,建立過程改進的成本收益模型。根據中小製造企業的實際情況,將模型進行瞭簡化。具體分析瞭成本收益模型的運行過程。結閤具體的實際案例分析,說明簡化後的中小製造企業成本收益模型適用于中小製造企業質量改進的經濟性評價。
중소제조기업지유재실현단기영리적기출상재능실시질량개진,상응적질량개진경제성평개모형수요개발출래。통과장질량성본분위직접성본여간접성본,질량수익분위직접수익여간접수익,재정수익최대화、총투입최소화화투입여기업현금류상괄응적3개원칙하,건립과정개진적성본수익모형。근거중소제조기업적실제정황,장모형진행료간화。구체분석료성본수익모형적운행과정。결합구체적실제안례분석,설명간화후적중소제조기업성본수익모형괄용우중소제조기업질량개진적경제성평개。
In small-and-medium-size manufacturing enterprises（SMMEs）,to keep continuous quality improvement,it is necessary that short-time benefits are obtained from any quality improvement process.An approach to economy evaluation of quality improvement process is proposed in this paper.By this approach,quality cost is divided into direct and indirect ones.Also,quality income is divided into direct and indirect ones too.In this way,a cost-benefit model is proposed based on three criteria that are retained profit maximization,total investment minimization,and cash flow in conformity with investment.The model is further simplified by considering the characteristics of quality improvement in SMMEs.The proposed approach is applied to a real-world case problem.Result shows the applicability and effectiveness of the approach.
