初识机会损失的本质

论述机会损失是质量损失的重要子集，机会损失是企业经济效益的症结，是影响质量改进的突破口。提出机会损失的识别与计算是亟待解决的新课题，要求识别与计算必须坚持求实原则，具体分析事物的特殊性，灵活运用各种方法。     

质量成本中的"冗余成本"和"机会损失"

质量成本的概念是在50年代由美国的质量管理专家朱兰先生提出来的,1981年3月瑞典质量管理专家L.桑德霍姆博士在讲学时第一次把质量成本概念介绍到国内,1987年中质协制定出了<工业企业质量成本核算推荐办法>,从此质量成本核算开始在我国企业中开展起来,为了很好地推广质量成本核算,质量成本还被列为国家质量管理奖的评奖条件之一.     

质量成本要素及其控制——以A集团质量成本控制实践为例

本文根据国外质量管理学者的研究数据及结论,分析了质量成本构成要素之间的关系,并通过A集团质量成本控制实践,提出了一些控制质量成本的建议.     

建筑业质量成本的若干问题探讨

建筑业生产区别于一般制造业的特殊性决定了建筑业质量成本的特征性.本文从建筑业质量成本的概念与建筑业质量成本的管理入手对建筑业质量成本的若干问题进行了探讨,为在建筑企业中开展质量成本管理、建立质量成本管理系统、进行科学管理提供了一些思路,进而实现企业有效控制成本的同时打造建筑产品满意质量的目标.     

质量损失培偿机制的建立和实施

介绍了许继集团公司完善质量否决制度、建立和实施质量损失赔偿机制的具体做法及取得的成果。     

Cpm与质量损失

一、CPM与质量损失 过程能力指数是衡量生产过程中的产品尺寸适合规格限和接近目标值的能力.产品的质量特性偏离目标值越大,其质量越差,给顾客造成的损失也越大,质量损失的程度反映了过程能力的大小.     

基于项目制造的质量管理研究

项目制造是一种面向订单设计的生产类型.本文在对项目制造的质量损失全面分析的基础上,将生命周期成本理论应用于项目制造的质量管理,论述了项目制造的质量管理必须与项目生命周期成本相结合,寻求质量与最佳结合;阐明了项目制造的质量管理必须以满足客户的质量需求为目标,避免无效质量与不必要质量.     

企业实施质量成本管理工作探讨

文章对企业实施质量成本管理工作进行了分析,指出了应抓的主要工作环节以及对质量成本进行有效的控制,减少质量损失。     

企业实施质量成本管理工作探讨

文章对企业实施质量成本管理工作进行了分析,指出了应抓的主要工作环节以及对质量成本进行有效的控制,减少质量损失.     

单边规格限产品的质量投资决策

假设望小和望大质量特性分别服从对数正态分布和威布尔分布,分别用田口质量损失函数和线性质量损失函数测度质量损失,构建了望小和望大特性的质量投资模型.数值计算和灵敏度分析表明不同的损失函数对质量投资决策的影响趋势基本相同,但决策结果有时会产生明显差异.依据本文的研究,管理者可以估计质量投资的效果,调整投资决策以达到最大收益.     

LINEX Loss Functions with Applications to Determining the Optimum Process Parameters

In the classical Taguchi quality model, the symmetric quadratic loss function has been used to measure the loss of quality. However, there are a number of situations in which the symmetric quadratic loss may be inappropriate. In this paper, we proposed an asymmetric loss function, called linear exponential (LINEX) loss function, to determine optimum process parameters for the product quality. When the coefficient of LINEX loss function is small, it will be close to the quadratic loss. Moreover, the trade-off problem between quality and cost will be discussed.     

运用过程能力指数估算合格品隐性质量成本

根据田口质量观,合格产品也会产生质量损失,提出了合格产品由于质量特性值波动而产生的质量损失是合格品隐性质量成本。基于非对称二次截断质量损失函数,给出了由过程能力指数估算合格品隐性质量成本的方法,并举例进行了计算,具有广泛的应用范围。     

Set the Optimum Process Parameters Based on Asymmetric Quality Loss Function

Recently, Huang has presented a trade-off problem of determining the optimumprocess parameters for the product quality and process adjustment cost. Aboutproduct quality, Huang adopts the symmetric quadratic quality loss function formeasuring the loss of profit. However, he has neglected other types of qualityloss function in the model. In this paper, we will further propose the modifiedHuang's cost model with the linear and quadratic asymmetric quality loss function of product for determining the optimum process parameters.     

The Effects of IFRS Adoption on Observed Earnings Smoothness Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition

Ball and Shivakumar [(2006), The role of accruals in asymmetrically timely gain and loss recognition. Journal of Accounting Research, 44, 207–242] show that the observed smoothness of earnings (i.e. negative contemporaneous correlation between accruals and cash flows) is the joint product of the role of accruals in smoothing out transitory fluctuations in operating cash flows (noise reduction role) and the role of accruals in providing timely recognition of economic gains and losses (contracting role). These two roles of accruals have opposite effects on earnings smoothness properties. Using a regression framework that allows us to simultaneously consider both roles, we show that failing to control for changes in timely gain and loss recognition as firms shift to IFRS can lead to erroneous inferences regarding the effects of IFRS adoption on earnings smoothness, and consequently on researcher’ conclusions about how IFRS adoption has affected accounting quality. Our results are consistent with mandatory (2005) IFRS adoption resulting in a change in the contracting role rather than the noise reduction role (or smoothness role) of accruals. A decrease in timely loss recognition, an increase in timely gain recognition, and a net decrease in asymmetric timely loss recognition are what drives the change in observed smoothness properties of earnings around mandatory IFRS adoption.     

柴油机机油的选用与失效

柴油机的机油,如选用不恰当,会使柴油机功率降低,机械磨损加大。了解柴油机机油的质量粘度等级和失效方法,对延长柴油机使用寿命有益。     

浅谈提高电压质量的方法

电压质量与电网的稳定及设备的安全运行存在密切关系,而电压质量和电网经济运行受到无功电力的影响和制约。为此,本文通过对提高电压质量的重要性进行分析,同时阐述影响电压质量的原因,并提出相应的政策建议,进而在一定程度上为提高电压质量提供参考依据。     

我国省区环境污染资源损失及其外溢效应研究

测量环境污染损失和资源损耗的经济价值(环境污染资源损失)是制定环境资源政策的关键。为此,沿用世界银行2011年发布的方法测量了我国30个省区2004—2009年的人均环境污染资源损失,分析了它的区域分布特点并验证了其外溢效应的存在性。结果表明,我国省区间人均环境污染资源损失存在显著的正外溢效应。这种效应在空间上表现为损失程度相近的省区彼此集聚,在政策举措上表现为省区的环境资源政策行为相互模仿。这种外溢效应主要源于东部省区内部;其次源于中部与西部跨区之间;另外在中部省区内部以及东部与中部跨区之间也存在一定的正外溢效应。     

浅析10kV配电网的线损管理及降损措施

本文主要探究了10kV配电网的线损管理及降损措施,线损率是衡量电力企业经营好坏的一大指标,目前我国10kV配电网线损主要包括固定损失、变动损失和其他损失三部分。通过调整电网结构,电网升压改造,降低变压器能耗等措施能够有效降低线损率。     

Why,did I lose? Debriefing quality and its effects on justice,protests, and sales loss attributions

When suppliers lose in a competitive tender process, they need feedback to make accurate sales loss attributions and adjustments to their competitive strategy. Unfortunately, buyers seldomly provide sufficient feedback to enable diagnostics, learning, and adaptation. The purpose of this research is to explore a buyer's debriefing as an effective feedback mechanism. Based on data from a sample of 218 U.S. government source selections, a new construct, debriefing quality, is developed as a multi-dimensional construct comprised of: proposal efficacy information, procedural compliance and decision understanding information, and competitive intelligence information. Results show that debriefing quality enhances procedural justice and internal and external attributions and reduces supplier opportunism and perceptions of buyer opportunism. Further, the underlying procedural justice of the source selection deters bid protests, and debriefing quality can impact perceptions of procedural justice. Importantly, debriefing quality is essential in the assignment of loss attributions to strategy, thus affecting strategy change. These findings expand attribution theory by identifying new external attributions particular to a business-to-business context, namely suspicion of buyer opportunism and procedural justice. The study closes with specific information buyers can provide to suppliers to mitigate bid protests and help suppliers learn from the tender enabling future strategy improvements.