국제표준품질비용의 설정에 관한 연구

The quality cost is regarded as an important economic evaluation yardstick for quality control managers in their quality control activities. For it enables managers to know where the quality problems are and to take efficient measures by making them understand the quality problem as a cost. It also enables the quality control managers to set the quality cost as the objective of the quality control and to carry out the plans and control to fulfill it. The standard quality cost is a useful means to establish plans for quality control activities, to manage and control the quality cost, and to evaluate the outcomes after the fact. The quality control itself through setting the standard quality cost that can be actually achieved will become the means to manage and control the quality control activities. The global standard quality cost is meaningful in that, besides its advantages of reducing unnecessary waste and being able to do exceptional management, it becomes the basis of providing useful quality cost information and rational evaluation of outcomes. Decision making on quality control activities through the information about the quality cost analysis that is produced from systematic and rational standard quality cost and the evaluation of outcomes will be able to strengthen the competitive power of quality of enterprises.