本論文主要是研究將發展投資於品質改善之成本效益模式，在不完美生產系統中，衡量品質改善的影響及預測其投資的效益。品質改善投資的產出需要各種廣泛的衡量，並且能被量化，分析品質投資與投資產生之效益的關係，將更幫助決策者作品質改善投資的判斷。Six Sigma不僅為數值上的目標，確認核心流程與關鍵顧客、界定顧客需求，且是企業界做事的方法，可應用於高品質計畫，衍生成生產力提昇計畫、顧客滿意計畫，但需考慮Six Sigma改善投資專案對成本效益的影響，以及與經營績效相結合。
    此6 Sigma專案之品質投資模式的發展將以不完美之生產系統為架構，以減少品質特性的變異(Sigma)，提升至aσ水準，以提升六標準差品質水準；以及降低平均值和目標值之間差距(即bσ差距)，提昇製程能力，乃至於降低產品保證成本。另一方面，減少品質特性的變異以及平均值和目標值之間差距亦降低產品不良率，其將連結於製造成本、前置成本、效益損失等項目。並且探討 Six Sigma 改善專案與成本效益結合之聯結模式，可幫助研究者與企業界發展並應用Six Sigma 管理與效益面相結合之理論與實務。最後舉一數值分析範例，運用Sequential Quadratic Programming (SQP)之方法，用以獲得Six Sigma 專案改善投資模式的最佳解。說明此研究主題之意義與驗證結果，獲得之具體結果，可作為後續研究及實務應用之參考。

This study is to invest in the development of cost-effectiveness of quality improvement model related to Six Sigma Management, in an imperfect production system, to measure the impact of quality improvement and forecast the effectiveness of their investment. Quality improvement of the investment needs a wide variety of output measurement, and should be quantified. The analysis of the quality of benefits arising from investment and investment relationship will help improve the investment decision-makers to make quality judgment. Six Sigma is not only numerical goal, but also identify core processes and key customers to define customer needs. These business methods can be applied to high-quality program, productivity improvement programs, customer satisfaction plan by considering Six Sigma to improve the investment project on the impact of cost-effectiveness, and can be combined with the performance.
    This quality of six Sigma project investment model of development will follow the production system architecture to reduce the quality characteristics of the variation (improve six Sigma level), raised to aσ level to enhance Six Sigma quality standards; and reduce the deviation between the average and the target value (i.e. the value of bσ), to enhance process capability, and even reduce the cost of product warranties. On the other hand, reduce the quality characteristics of the variability and the distance between average and target values are also lower product defect rate, which will link the manufacturing cost, lead to cost and efficiency losses and other projects. The Six Sigma improvement projects and cost-effective combination models can be explored to help researchers and business with the development and application of Six Sigma management in the theory and practice. Finally a numerical example is given, using Sequential Quadratic Programming (SQP) methods, to obtain the investment pattern of the optimal solution for Six Sigma project.

目錄……………………………………………………………………v
圖目錄…………………………………………………………………vii
表目錄…………………………………………………………………viii
通用符號一覽表………………………………………………………ix
第1章  緒論……………………………………………………………1
    1.1研究動機與目的………………………………………………1
     1.2基本假設………………………………………………………5
     1.3本文結構………………………………………………………6
第2章  相關文獻探討….………………………………………………9
     2.1六標準差...................................................................................10
2.2累積成品產出率……………………………………………..13
     2.3製程能力指數………………………………………………...16
2.4品質成本……………………………………………………..20
第3章  Six Sigma專案投資模式發展………………………………..24
3.1Six Sigma專案改善投資…………………………………….25
3.2製造成本……………………………………………………..25
3.3前置成本……………………………………………………..28
     3.4效益損失……………………………………………………..28
     3.5 保證成本…………………………………………………….30
     3.6 銷售金額…………………………………………………….38
     3.7 Six Sigma專案改善投資總效益模式…………………….....40
3.8最佳化………………………………………………………...42
第4章  數值分析和實例……………………………………………...44
4.1六標準差之專案改善投資前的成本效益模式之實例............44
 4.2六標準差之專案改善投資後的成本效益模式之實例………49
第5章  結論與後續研究……………………………………………..54
   5.1主要研究成果…………………………………………............54
   5.2未來研究方向…………………………………………………56
參考文獻………………………………………………………………..57
圖  目  錄
圖號                                                   頁次
圖1.1  6 Sigma 專案連結成本效益與經營績效效..............8
圖2.1  最適品質成本曲線……………………………………………23
表  目  錄
表號                                                   頁次
表3.1製程能力指數表…………………………………………………39
表4.1相關輸入值………………………………………………………44
表4.2其他原始數值……………………………………………………44
表4.3原始六標準差專案改善前相關成本與效益……………………45
表4.4六標準差專案改善後相關成本與效益…………………………50

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