摘要
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。
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.
出处
《湖南工业大学学报（社会科学版）》
2014年第1期32-36,共5页
Journal of Hunan University of Technology(Social Science Edition)
关键词
质量成本
质量水平
零缺陷
quality cost
quality level
zero defect
