품질원가관리, 품질경영기법, 경영성과의 관계 (Relationship of Quality Cost Management, Quality Management Programs, and Business Performance)

서지정보

· 발행기관 : 한국관리회계학회
· 수록지 정보 : 관리회계연구 / 8권 / 2호 / 83 ~ 122페이지
· 저자명 : 이남주, 김재용, 손성진

초록

이 연구에서는 품질원가 관리라는 회계적 접근이 경영성과의 개선에 어떠한 영향을 주는지를 살펴보고, 품질원가 관리와 더불어 품질경영기법을 도입하여 체계적으로 추진할 경우 경영성과는 더욱 개선될 수 있는지를 보았다. 경영성과는 비재무적성과와 재무성과로 나누어 분석하였고, 품질원가 관리와 품질경영기법이 각각의 성과에 어떠한 작용을 하는지를 분석하였다.
품질원가 관리수준은 총품질원가에서 점하는 적합품질원가의 비율을 포함하는 세 가지 비율로 측정하였다. 품질경영기법의 이행수준은 JIT/TQM/6시그마 등 품질경영기법의 성공요인을 공통요인과 각 기법 특유의 고유요인으로 구분하여 측정하였고, 경영성과는 비재무적성과와 재무성과로 나누어 측정하였다.
연구결과, 첫째, 품질원가 관리수준이 높은 기업에서 비재무적성과와 재무성과의 개선이 높은 것으로 나타났다. 둘째, 품질원가 관리수준이 높은 기업에서 품질경영기법을 보다 더 효과적으로 운영한다는 점을 확인하였고, 또한 품질원가 관리수준과 품질경영기법의 이행수준 둘 모두가 높은 기업에서 성과의 개선이 가장 크다는 것을 발견하였다. 셋째, 품질경영기법의 이행수준은 품질원가 관리수준과 경영성과간의 관계에서 매개효과를 가지는 것으로 확인되었으며, 비재무적성과의 개선을 토대로 재무성과가 개선됨을 알 수 있었다.
이 연구의 결과는 품질혁신에 대한 긍정적인 마인드와 품질원가를 관리하려는 회계적 접근은 품질경영을 성공적으로 이행하려는 기업이 우선적으로 갖추어야할 조건임을 시사해 주었다. 또한 품질원가는 적합품질원가를 적극적으로 관리하는 것이 중요하며, 품질원가 관리가 진정한 성과로 연결되기 위해서는 이를 구현할 수 있는 적절한 품질경영기법의 이행이 필요함을 보여 주었다. 또한 궁극적인 경영성과라고 할 수 있는 재무성과는 비재무적성과를 경유하여 순차적으로 달성되는 것임을 확인하였다.

영어초록

The achievement of quality excellence is essential for companies that seek to compete in global markets. With increased focus given to the production of quality products, many companies have strengthened their management of quality costs and further, have adopted advanced quality management programs such as JIT, TQM, Six Sigma.
Quality costs are generally defined as the sum of all costs that a company invests in the release of a quality product. Prior research has identified four components of quality costs: prevention costs, appraisal costs, internal failure costs, and external failure costs. As prevention and appraisal costs contribute to a company’s improvement of quality products, they are referred to as conformance costs. On the other hand, internal and external failure costs are referred to as non-conformance costs. In the case of manufacturing companies, these costs compose up to 5～30% of total sales. Despite such significance, there has been a lack of academic research in the field of accounting that has examined quality costs.


Quality cost management(QCM) involves the balancing of non-conformance costs with conformance costs in order to achieve the lowest total quality costs. Thus it is necessary for managers to understand the relationship between internal and external failure costs, and prevention and appraisal costs. In order for optimal quality costs to be reached successfully, quality-oriented activities—including quality planning, quality control, and quality improvement—should be closely integrated with a company’s financial activities, such as budgeting, cost management, and cost reduction. As such, QCM can be broadly defined as a quality-oriented financial process. Active QCM can influence the development of a quality culture and can promote the adoption of quality management programs. If QCM and quality management programs are concurrently implemented, business performance can be strengthened to a higher level. Consequently, this study investigated the relationship among QCM, quality management programs, and selected business performances.
QCM level—the central variable of this study—was defined by the following: (1) the ratio of conformance costs to total quality costs, (2) the ratio of conformance costs to total operating costs, and (3) the ratio of non-conformance costs to total operating costs. According to these ratios, trends across the recent three years were evaluated on a seven-point Likert scale (1=“Significant decrease”; 7= ”Significant increase”). This process enabled a classification between companies of high QCM levels and those of low QCM levels.
The findings of the study can be summarized as follows: First, a test was conducted to confirm whether the improvement of QCM had a significantly positive effect on business performance. Results showed that higher levels of QCM led to higher levels of business performance. Second, it was found that QCM levels influenced the implementation of quality management programs; for example, companies of high QCM levels tended to show higher implementation levels of quality programs. Additionally, higher levels of QCM paired with higher implementation levels were shown to be associated with higher levels of business performance. Third, results confirmed that quality management programs had a mediating effect on the relationship between QCM levels and business performance. Furthermore, analysis of business performance in terms of non-financial performance and financial performance showed that QCM levels did not have a direct effect on financial performance. More specifically, it was found that, through a mediating effect of quality management programs, QCM enhanced non-financial performance, and non-financial performance enhanced financial performance subsequently. The significance of this study is found in the confirmation of how important such an accounting approach as QCM can be for companies who are seeking quality management.

참고자료

· 없음