品質成本對企業營運績效影響之研究─以F公司為例

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題名:	品質成本對企業營運績效影響之研究─以F公司為例
作者:	彭芳珍;Peng, Fang-Chen
貢獻者:	高階主管企管碩士班
關鍵詞:	PEST;鑽石模型;關鍵成功因素;PEST;Diamond Model;Key Success Factors
日期:	2018-06-12
上傳時間:	2018-08-31 14:28:51 (UTC+8)
出版者:	國立中央大學
摘要:	品質管理是每個企業都存在的課題，無論是有形的產品或者無形的服務都需要提供消費者良好品質，對於食品產業而言更是如此。特別是近年來消費意識抬頭促使政府單位也同時間聚焦在於食品安全控管上，因此食品產業的環境變動加劇包含市場消費者傾向、法令，往往在稍一疏漏情況下致使企業營業及商譽損失。即便如此，大多數的廠商仍然對於品質成本投入視為沉沒成本，並且將其定位為符合法規要求及客戶要求即可，但有部分食品企業開始尋求品質優勢發展策略。本研究遴選了在食品產業影響層面廣泛的食用油產業，並於其中選擇非常具備代表性的F公司。透過整理相關文獻、個案研究及深度訪談等方式藉以了解個案企業在投入品質管理整併改善的過程，並運用任務、組織、人員、技術等構面說明當中面臨問題及解決方法，從而得到企業專案策略目標成效及歸納關鍵成功因素。本研究發現在面臨環境變動急遽情況下，個案公司選擇提升更為完善的品質管理系統，進行了一連串的組織變革、人力及預算，並藉以達到遠超於競爭者的品質優勢，達到營業收入及毛利的營業目標。另外本研究發現在個案公司調整過程中外部單位第三方公證S公司扮演了重要角色，從服務供應鏈而言，S公司並非以價格競爭為取向，而是在於個案公司品質系統提升過程中，提供法規遵循、檢驗技術提升及品質系統發展的輔導與建議。最後，本研究建議企業在有限資源情形下，適當的品質管理成本投入並結合有效的企業品牌形象傳遞，方能使企業在傳統又競爭的食品行業中，創造持續獨特性競爭優勢並能夠茁壯發展。;The quality management is a common topic among the enterprises, whatever the tangible products or the intangible service be, it should provide customers with the best quality especially the one belong to Food industry. Recently the raising of customers’ awareness in particular on the food safety issue has been pushing the governmental authority to focus on controlling and monitoring the food safety related aspects, as a result, the drastic change in food industrial environment including the consumption market trend and the relevant law/regulation have led the enterprise liable to lose business and jeopardize reputation due to some area being overlooked. Nevertheless, many enterprises are still dealing with “Quality Cost” as “Sunk Cost” and take it as a padding for compliance with regulatory requirement or customer’s requirement only. However, it was noted that part of the food enterprises had started to seek for quality competence and growth strategy already. This study selected the edible oil industry owing to who has possessed vast multilevel influence in Food industry, to this regard, the company “F” was picked up as target company for research in view of its business scale and typical character in the edible oil manufacturing. The research was proceeded by means of collecting relevant paper/thesis, case study, and personal interview in depth on the spot to understand “F” company’s investment plan pertaining to quality management integration and improvement process, also reviewing various directions of job assignment, staffing, organization and technical-wise to illustrate the problems they had confronted and the corresponding solution actions they had taken so that the “F” company’s strategic objective and accomplishment in specific project as well as the key success factors can be concluded. This study discovered the facts when the company encountered a drastic business environment change, how they decided to upgrade the quality management system to a more integral level, in the meantime, how they implemented a series of organization re-engineering covering human resource and financial in order to get a strong competitive product quality far beyond competitors, and achieve finance performance in both revenue and profit as well. Additionally, this study also found that the third party inspection company “S” played an important role during the course of “F” company’s reform process. “S” company’s involvement in service supply chain was not liable to price competition, but provided related food regulations for follow-up, enhanced inspection/laboratory testing technology, and offered consultancy/suggestion for an advanced quality management development during “F” company’s entire quality promotion and improvement process. Last but not least, this study suggested companies/enterprises, under limited resource, should make appropriate capex investment in quality management along with effective branding promotion activities for purpose of creating unique competitive advantage and keeping continuous growth in the traditional but very severe competition market of Food Industry.
顯示於類別:	[高階主管企管（EMBA）碩士班] 博碩士論文

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