基于学习曲线效应的企业质量成本模型研究

企业长期的质量成本变化存在着学习效应。通过对国内外有关质量成本理论及既有质量成本模型的研究,跳出以往基于质量成本组成要素建模的思维,建立了基于学习曲线效应的质量成本预测模型,并通过一家化工企业连续48个月的数据验证了该模型。该模型既避免了部分模型因参数难于获取而无法使用的不足,又考虑了质量成本的成本性态,为企业提供了具有可操作性的质量成本预测工具,从而为设定质量成本目标并控制质量成本提供参考。

Study of Enterprise Quality Cost Model Based on Learning Curve Effect

Enterprise long term quality cost change exists learning effects. Through the study of domestic and foreign quality cost theories and the existing quality cost model, breaks through the modeling thinking based on quality cost elements, builds the quality cost forecasting model based on learning curve effect, and verifies the model by a chemical enterprise for continuous data 48 months. The model not only avoids the shortage of some models which can not be used because of the parameters difficult to acquire, but also considers the quality cost nature, and provides an operational quality cost forecasting tool for enterprises, so as to provide reference for setting the quality cost target and controlling the quality cost.