供应链管理中品质成本牛鞭效应之研究
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摘要
在全球化與專業分工的浪潮下,產業內外的競爭更加殘酷、激烈,企業對企業的競爭已經轉化爲供應鏈對供應鏈的競爭,而供應鏈競爭的主軸則在「成本競賽」,各企業不但在人事成本、採購、設計、製造效率、管理費用等各方面展開「省錢大作戰」,在品質議題上也紛紛實施品質成本制度,希望將品質成本量化、指標化後追求品質成本的降低。但是在供應鏈的品質成本控制上卻面臨著重大的困難,除了供應鏈總體品質成本下降成效有限之外,還發現在產業界的品保領域,經常發生供應鏈上下游間連鎖的、大幅波動的成本虛耗,這種波動的起因,大多是下游出現突發性的品質異常,有時甚至只是一場誤會,然後透過供應鏈的傳遞,在尋找根因、追究責任、防堵不良品、平行展開等品質活動的過程中,品質成本的損失就像滾雪球般越往上游損失越大,產生類似「牛鞭效應」(BullwhipEffect)的現象,對供應鏈競爭力造成很大的傷害。
有鑑於此,我們以實際案例探討的方式提出,供應鏈管理中品質成本的牛鞭效應確實明顯地存在,並建構了一個參數化模擬模型,模擬供應鏈品質成本的牛鞭效應,並進一步以此模擬過程推演品質成本牛鞭效應的產生原因;探討了它的特徵:並且進一步參照傳統牛鞭效應的理論和類比結果提出改善方向,加上本研究之實際案例分析、模擬結果,提出品質成本模型的修正,並以本研究之同一套模擬模式再次推演,驗證了修正品質模型對改善供應鏈品質成本牛鞭效應的有效性。本研究獲致以下貢獻:
一、過去發現供應鏈中生產、供應量方面存在牛鞭效應:本研究又發現在供應鏈中品質成本(Quality Cost)方面,也存在明顯的牛鞭效應(BullwhipEffect),造成供應鏈中大量的成本虛耗。
二、找出出現有品質成本模型中的缺失,缺乏供應鏈管理的一體化精神,導致實際會影響企業成本的供應商品質成本,卻並未列入品質成本模型中,導致企業的品質部門行爲與觀念有偏差,所作所爲與企業策略目標不一致。
三、提出品質成本模型的修正,在原本「預防成本」、「鑑定成本」、「內部失敗成本」、「外部失敗成本」之外,新增「供應商品質成本」項目。且此「供應商品質成本」項目爲可量化之數據,大大增強此一模型的完整性與正確性。
四、根據實際案例與模擬程式分析,提出產生供應鏈品質成本牛鞭效應的產生原因,並提出了消弭或減低供應鏈品質成本牛鞭效應的策略性方向與方針。
Competition is getting more and more intense and brutal under the trend of globalizing and professionalizing manufacture. Supply Chain to Supply Chain competition has taken place of corporate to corporate one, especially focus on "Cost competition". All manufacturers are facing a war of cost-down and making big effort to save money not only in labor cost, material procurement, logistics, manufacturing efficiency but also in the Quality Cost. They implemented the Quality Cost Management by enhancing accounting system to estimate the cost of quality and taking actions of tuning prevention cost and appraisal cost to minimize the total quality cost. But they are also facing great difficulties in quality cost control. The overall saving of supply chain quality cost was very limited, and a kind of "Bullwhip Effect" in supply chain quality cost management often results in huge loss to upper chain suppliers. Numberless of materials and semi-products were discarded due to improper management from customers.
From some cases studies we confirm that,the bullwhip effect of Quality cost in supply chain management is truly existent. We also analyze and indicate its characters, reasons, and possible ways to reduce its damages by reviewing actual cases and making model simulation. Finaly the corrected simulation model of Quality cost in SCM is contributed and tested for its effectiveness. The major contributions of this study are as below:
1. Explored and clarified "The Bullwhip Effect of Quality Cost in Supply Chain Management" the very first time in the world.
2. Proved the incompletion of existing quality cost model which conflicts with the basis of supply chain management and directly results in the named phenomenon.
3. Proposed a major revision on Quality Cost Model to include "Supplier Quality Cost" besides existing "prevention cost", "appraisal cost", "external failure cost", and "internal failure cost". This additional item is quantifiable and will greatly enhance the integrity and accuracy of said model.
4. Proved our solutions can greatly reduce the loss of said phenomenon by model simulation. And also pointed out other strategic directions that can help resolving the bullwhip effect in supply chain quality cost management.
有鑑於此,我們以實際案例探討的方式提出,供應鏈管理中品質成本的牛鞭效應確實明顯地存在,並建構了一個參數化模擬模型,模擬供應鏈品質成本的牛鞭效應,並進一步以此模擬過程推演品質成本牛鞭效應的產生原因;探討了它的特徵:並且進一步參照傳統牛鞭效應的理論和類比結果提出改善方向,加上本研究之實際案例分析、模擬結果,提出品質成本模型的修正,並以本研究之同一套模擬模式再次推演,驗證了修正品質模型對改善供應鏈品質成本牛鞭效應的有效性。本研究獲致以下貢獻:
一、過去發現供應鏈中生產、供應量方面存在牛鞭效應:本研究又發現在供應鏈中品質成本(Quality Cost)方面,也存在明顯的牛鞭效應(BullwhipEffect),造成供應鏈中大量的成本虛耗。
二、找出出現有品質成本模型中的缺失,缺乏供應鏈管理的一體化精神,導致實際會影響企業成本的供應商品質成本,卻並未列入品質成本模型中,導致企業的品質部門行爲與觀念有偏差,所作所爲與企業策略目標不一致。
三、提出品質成本模型的修正,在原本「預防成本」、「鑑定成本」、「內部失敗成本」、「外部失敗成本」之外,新增「供應商品質成本」項目。且此「供應商品質成本」項目爲可量化之數據,大大增強此一模型的完整性與正確性。
四、根據實際案例與模擬程式分析,提出產生供應鏈品質成本牛鞭效應的產生原因,並提出了消弭或減低供應鏈品質成本牛鞭效應的策略性方向與方針。
Competition is getting more and more intense and brutal under the trend of globalizing and professionalizing manufacture. Supply Chain to Supply Chain competition has taken place of corporate to corporate one, especially focus on "Cost competition". All manufacturers are facing a war of cost-down and making big effort to save money not only in labor cost, material procurement, logistics, manufacturing efficiency but also in the Quality Cost. They implemented the Quality Cost Management by enhancing accounting system to estimate the cost of quality and taking actions of tuning prevention cost and appraisal cost to minimize the total quality cost. But they are also facing great difficulties in quality cost control. The overall saving of supply chain quality cost was very limited, and a kind of "Bullwhip Effect" in supply chain quality cost management often results in huge loss to upper chain suppliers. Numberless of materials and semi-products were discarded due to improper management from customers.
From some cases studies we confirm that,the bullwhip effect of Quality cost in supply chain management is truly existent. We also analyze and indicate its characters, reasons, and possible ways to reduce its damages by reviewing actual cases and making model simulation. Finaly the corrected simulation model of Quality cost in SCM is contributed and tested for its effectiveness. The major contributions of this study are as below:
1. Explored and clarified "The Bullwhip Effect of Quality Cost in Supply Chain Management" the very first time in the world.
2. Proved the incompletion of existing quality cost model which conflicts with the basis of supply chain management and directly results in the named phenomenon.
3. Proposed a major revision on Quality Cost Model to include "Supplier Quality Cost" besides existing "prevention cost", "appraisal cost", "external failure cost", and "internal failure cost". This additional item is quantifiable and will greatly enhance the integrity and accuracy of said model.
4. Proved our solutions can greatly reduce the loss of said phenomenon by model simulation. And also pointed out other strategic directions that can help resolving the bullwhip effect in supply chain quality cost management.
引文
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