現今台灣許多中小企業，特別是小型企業，因為無法有效控管失敗成本，導致許多原本有利潤的產品，最終獲利都不如預期，但為了提升公司獲利率，不得不以提高售價方式來維持，導致產品售價無充足的競爭力。
在現今社會，提升企業競爭力不再僅是專業技術的提升，管理能力也必須有所提升，特別在失敗成本的管理上，此舉可間接降低企業成本支出，達到競爭力提升的目標。
本論文研究，即是以管理手法，從產品報價階段開始，透過審查、預防、驗證、改善等手法，協助企業適度避開失敗成本發生的機率，進而提升企業獲利能力，同時也達到提升企業競爭力。

Nowadays, many small and medium enterprises in Taiwan, especially small enterprises, are unable to effectively control the failure cost. As a result, many products that were originally profitable are not as profitable as expected. However, in order to increase the company’s profitability, they have to increase their selling prices. And then resulting in insufficient product price competitiveness.
In today, improving the competitiveness of enterprises is no longer only the improvement of professional technology, but also must improve the management capabilities, especially in the management of failure costs. This action can indirectly reduce the cost of enterprises and achieve the goal of improving competitiveness.
The research in this thesis is based on the management method, starting from the product quotation stage, through review, prevention, verification, improvement, and other methods, to help companies appropriately avoid the probability of failure costs, thereby enhancing the profitability of the company, and at the same time achieving the improvement of the company competitiveness.

【1】 ISO 9001:2015品質管理系統
【2】 IATF 16949:2016 品質管理系統
【3】 VDA Volume 06 Part 3 - 2016
【4】 VDA Volume 06 Part 5_03/2020
【5】 VDA Volume 02 - PPA_2020
【6】 AIAG & VDA FMEA Handbook
【7】 Advanced Product Quality Planning and Control Plan