Comprehensive Research on Effective Quality Cost Management

本文通过对日本几家制造企业的质量成本管理实践的调查，指出：（1）近年来，质量风险不断增加;（2）日本传统的质量管理如TQC/TQM有时无法科普质量风险的增加;（3）为了科普质量风险的增加，从风险管理的角度来看，企业需要将资源重新配置到质量管理上;（4）实施质量成本管理可以促进资源重新配置到质量管理上。

Based on the investigation of quality cost management practices in several Japanese manufacturing firms, this study indicates that (1) quality risk has been increasing recently, (2) traditional Japanese quality management such as TQC/TQM sometime fails to cope with the increased quality risk, (3) to cope with the increased quality risk, firms need to reallocate their resources to quality management from the standpoint of risk management, and (4)the implementation of quality cost management may facilitate the reallocation of resources to quality management.