基于客户需求的质量成本模型及决策方法

Customer Requirements Focused Quality Cost Model and Decision-Making Tool

随着市场竞争加剧和客户需求日趋多样化,传统质量成本的理念和管理方式必然让位于基于客户需求的新型质量成本管理模式。新模式以客户需求为关注焦点和决策模型数据源,以Taguchi损失函数、质量功能配置矩阵(QFD)和简单活动分析方法(ABC)等为手段,搭建起“客户需求→质量成本评价→质量改进决策→客户满意度增加”的循环质量成本管理体系。新模式成功定义和量化了无形质量成本,使企业质量改进与顾客满意度、忠诚度紧密结合,为企业宏观战略决策提供了重要支持。

Along with the great changes in market competing and diversities of customer requirements, the traditional quality cost management method has to be turned into a new one with customer requirements-focused characteristics. Taking the customer requirements as the focused matter and the model＇s input, the new system establishes a quality cost management recycle of ＂customer requirements→quality cost measurement→quality improvement decisions→ more customer satisfaction＇through the Taguchi loss function, quality function deployment （QFD）and simplified activity based costing （ABC）approach. By defining and quantifying intangible quality costs, the new model is a enterprise＇s strategy decision-making tool able to link quality improvement to customer satisfaction and loyalty .