Abstract
본 연구는 제조기업들의 품질코스트시스템 도입과 활용상태 및 기업성과 형성에 중요한 기여요인으로 평가받고 있는 품질코스트시스템의 결정변수에 대한 실태를 충북지역에 소재하는 제조기업들을 중심으로 살펴보았다. 연구결과는 다음과 같다. 첫째, 설문조사에 응답한 충북소재 제조기업 중 90% 이상의 기업이 품질관리 관련부서에서 체계적이고 계획적인 품질관리를 수행하고 있는 것으로 나타났다. 둘째, 품질코스트에 필요한 재고관리 측면을 보면 92%의 기업이 계획적인 재고관리 및 자동화 시스템을 도입하였으며, 품질관리는 제조원가 및 매출원가를 기준으로 월별 분석을 수행하고 있는 것으로 나타났다. 셋째, 충북지역의 품질코스트시스템의 실시효과는 대체로 양호한 가운데, 품질코스트시스템 실행에 따른 애로점이 개선되어야 할 것으로 분석되었다. 본 연구결과는 품질코스트시스템 실행현황을 바탕으로 기업의 품질관리, 경영전략 및 정책수립 등에 활용되어 기업의 국제 경쟁력 강화에 기여할 수 있을 것으로 기대된다.The main purpose of this study is to search for determinants of quality cost system which is considered to be an important contributor of business performance , and to analyze the utilization status on a quality costs system of manufacturing companies located in Chungbuk area. The study procedures are summarized as follows First, previous studies are surveyed and reviewed. Second, the determinants of quality cost system are identified. In this analysis five factors(the level of small group activity, the level of standardization, communication, business awareness quality mind, cost mind, etc.) are selected as independent variable. Next, the findings of this study can be summarized as follows First, more than 90% of the manufacturing companies in Chungbuk which responded to the questionnaire have been performing planned quality management Second, I find that 92% of companies have introduced planned inventory management and automation system, and quality management is performing monthly analysis based on manufacturing cost and cost of goods. Third, the implementation effectiveness of quality cost system in manufacturing companies is generally good, but it is analyzed that the problems of quality cost system should be improved.
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