中文摘要
本文采用理论与写实相结合的方法，以国外当前先进的理论研究为基
础，借鉴本公司成功应用质量成本先进管理理论所取得的成功经验，结合
当前我国当前质量成本管理现状，对质量成本管理在我国企业的运用进行
了较详细的研究和探讨，提出了运用企业 ERP 平台去解决当前我国企业普
遍存在的数据收集的难点问题，并首次引入了“6 σ”合格率来作为企业质
量成本管理高级目标,并对起合理性进行了探讨
本文共分七章。 第一章主要阐述质量成本管理的重要性和必要性, 以
及质量成本的基本概念和内涵; 第二章主要是公司介绍及明确各部门质量
成本管理的职责; 第三章主要论述质量成本核算体系及相关数据的收集方
法,具体分析了利用企业 ERP 进行数据收集的方法; 第四章主要叙述质量
成本各要素中预防成本投入的时机, 有效的投入方法, 运用朱兰的最佳质
量成本模型计算出最佳质量水平, 由此产生企业预防成本投入最有效的运
行阶段, 并重点介绍了一种“预防”的好方法 FMEA; 第五章利用西迪斯公
司 CBM 厂的相关数据对降低失败成本的分析及改善过程进行阐述; 第六
章主要讲解了企业达到最佳质量点后的追求的目标, 并首次把“6 σ” 引入
质量成本管理理论, 在理论上对“6 σ”合格率作为企业质量成本管理高级
目标的合理性和必要性进行了探讨；第七章结合本公司及我国企业实际提
出了进一步降低质量成本的管理策略
关键词：质量成本 预防成本 鉴定成本 内部故障成本 外部故障成
本第一章 综述
ABSTRACT
This thesis adopts theory combined with practice manner, and based on
oversea exiting advanced theory, makes study on the exercising of Cost of
Quality in the states-owner enterprises in China. It uses the CTS experience
of conducting COQ management, and links the current situation on COQ
management in China, puts forward the solution of ERP to fix their problem
of data collection and introduces Six Sigma yield as the further goal of COQ
management after a business achieved the first goal of Optimum Situation in
traditional COQ theory.
This dissertation has seven chapters. Chapter One focuses on
discussing COQ management importance and necessity in a business; and
introduces COQ basic knowledge; Chapter Two mainly introduce CTS Corp
and the responsibility on COQ for individual department in the organization;
Chapter Three discourses upon COQ datum collection and ERP solution;
Chapter Four emphasizes the time and method of investment of Prevention
Cost, and uses the Julan’s COQ module to calculate Optimum Yield through
existing data of CTS, and highlights a good method of PreventionFMEA;
Chapter Five analysis the failure model of CTS in details, and develops the
short and long term solutions to reduce Failure Cost; Chapter Six introduces
Six Sigma into COQ management as the next goal after Optimum Yield, and
discusses the possibility in theory and practice; Chapter Seven points out the
strategies to further optimize the COQ level in an enterprise.
Key Words: Cost of Quality, Prevention Cost, Appraisal Cost, Internal
Failure Cost, External Failure Cost