MODELS FOR MEASURING AND ACCOUNTING FOR COST OF CONFORMANCE QUALITY

被引:34
作者
NANDAKUMAR, P
DATAR, SM
AKELLA, R
机构
[1] STANFORD UNIV,GRAD SCH BUSINESS,STANFORD,CA 94305
[2] CARNEGIE MELLON UNIV,GRAD SCH IND ADM,PITTSBURGH,PA 15213
关键词
CONFORMANCE QUALITY; COST OF QUALITY; DYNAMIC PROGRAMMING;
D O I
10.1287/mnsc.39.1.1
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
We build a model to measure and account for the cost of quality. We incorporate the impact of quality on lead time variance and on service reliability and demand. Quality costs are a joint and nonlinear function of various parameters of the manufacturing process. Our model shows that it may not be optimal for quality improvement efforts to target products that have the highest defective levels, largest direct costs or consume the maximum capital resources. A stochastic dynamic programming model is developed to evaluate the optimal trade-offs across prevention and appraisal costs and the costs of failure.
引用
收藏
页码:1 / 16
页数:16
相关论文
共 12 条
  • [1] [Anonymous], 1982, INSIDE BLACKBOX TECH
  • [2] BANKER RD, 1988, J ACCOUNTING EC
  • [3] FINE CH, 1989, OPER RES
  • [4] GROSS D, 1985, FUNDAMENTALS QUEUING
  • [5] HALL RW, 1983, 0 INVENTORIES
  • [6] Hillier F.S., 1980, INTRO OPERATIONS RES
  • [7] HOLLANDER S, 1965, SOURCE INCREASED EFF
  • [8] KAPLAN R, 1986, HARVARD BUSINESS REV
  • [9] Schonberger R.J., 1986, WORLD CLASS MANUFACT
  • [10] SCHONBERGER RICHARD J., 1982, JAPANESE MANUFACTURI