質(zhì)量模型和最佳成本研究綜述【外文翻譯】

1、原文：原文：AreviewofresearchoncostofqualitymodelsbestpracticesAbstractPurpose–Thispaperaimstopresentasurveyofpublishedliteratureaboutvariousqualitycostingapproachesreptsoftheirsuccessindertoprovideabetterunderstingofcostofqua

2、lity(CoQ)methods.Designmethodologyapproach–Thepaper’sapproachisaliteraturereviewdiscussionoftheissuessurroundingqualitycostingapproaches.Findings–EventhoughtheliteraturereviewshowsaninterestbytheacademiccommunityaCoQappr

3、oachisnotutilizedinmostqualitymanagementprograms.TheevidencepresentedshowsthatcompaniesthatdoadoptCoQmethodsaresuccessfulinreducingqualitycostsimprovingqualityftheircustomers.Thesurveyshowsthatthemethodmostcommonlyimplem

4、entedistheclassicalpreventionappraisalfailuremodelhoweverotherqualitycostmodelsareusedwithsuccessaswell.iginalityvalue–ThepapershowsthattheedCoQmodelmustsuitthesituationtheenvironmentthepurposetheneedsofthecompanyinderto

5、haveachancetobecomeasuccessfulsystematictoolinaqualitymanagementprogram.IntroductionManycompaniespromotequalityasthecentralcustomervalueconsiderittobeacriticalsuccessfactfachievingcompetitiveness.Anyseriousattempttoimpro

6、vequalitymusttakeintoaccountthecostsassociatedwithachievingqualitysincetheobjectiveofcontinuousimprovementprogramsisnotonlytomeetcustomerrequirementsbutalsotodoitatthelowestcost.Thiscanonlyhappenbyreducingthecostsneededt

7、oachievequalitythereductionofthesecostsisonlypossibleiftheyareidentifiedmeasured.Therefemeasuringreptingthecostofquality(CoQ)shouldbeconsideredanimptantissuefmanagers.Thereisnogeneralagreementonasinglebroaddefinitionofqu

8、alitycosts(MachowskiDale1998).HoweverCoQisusuallyunderstoodasthesumofDalearguethatonlyafewofthereferencesarerequiredtoencapsulatealmosteverythingwthsayingonthesubject.Williamsetal.(1999)surveytheliteratureregardingthehis

9、ticaldevelopmentofqualitycostingthedifferentopinionsonCoQdefinitionsthecollectionuseofCoQdatatheviewofCoQconceptsinaccountingliterature.MeoverpublishedqualitycostdatafromcpationsindustriesindustrygroupsaswellasCoQexperie

10、ncefromindividualcompaniesarepresentedincludingseveralreferencesreptingonthecasestudieswithsuccessfulCoQexperience.Thiswkrepresentsagoodstartingpointfanybodysurveyingbestpracticesinthequalitycostingliterature.ShahFitzRoy

11、(1998)presentthesurveysofqualitycostsconductedinvariouscountries.Theauthsconcludethattheconceptofreptingqualitycostdataisnotwidelyacceptedbyfirmsinanypartofthewld.TheyfocusonthecollectionmeasurementofCoQexperiencesalsopo

12、intouttheshtageofqualitycostsurveys.SomepaperssurveyingCoQmodelshavealreadybeenpublished.FexampleTsai(1998)inhisarticleonCoQunderactivitybasedcosting(ABC)carriesoutareviewoftheknownCoQmodelstheliteraturerelatedtothem.The

13、mainfocusishoweverputonthepreventionappraisalfailure(PAF)scheme.PterRayner(1992)makeamecomprehensivesurveyofthepublishedliteraturepresentadetailedreviewofqualitycostmodelsfocusingagainmainlyonthePAFcategyitslimitations.N

14、everthelessattentionisdrawntootherapproachessuchasJuran’sschemeprocesscostmodelstheuseofthemodelsthatwouldintegrateboththecostsbenefitsofqualityimprovement.PlunkettDale(1988a)proposecategizationofallPAFmodelsfoundintheli

15、teratureintofivegroupsdiscusstheminthelightoftheirresearchexperienceconcludethatmanyofthepublishedmodelsareinaccuratemisleading.Burgess(1996)laterexaminedthisclassificationreducedthefivetypesofCoQmodelsintothreecategies.