PY机械厂质量成本财务测度

发布时间：2018-01-02 20:06

本文关键词：PY机械厂质量成本财务测度　出处：《郑州航空工业管理学院》2017年硕士论文　论文类型：学位论文

【摘要】：在企业产品成本之中,质量成本作为其中的一大构成部分,不仅与企业成本相关,还涉及到产品质量。而产品质量问题不仅仅与企业利润相关,也会对企业的发展产生显著影响。企业不仅应该进行质量成本管理,还应该对质量成本管理的效果和效率进行监督管理,使企业的质量成本处于合理的水平,从而保证产品质量,并保证企业的可持续发展。作为一种附加值和投入均相对较高的产业,当航空工业企业的产品出现质量问题时,将导致的损失远超于其他工业企业出现质量问题时引发的损失。因此文章对PY机械厂进行质量成本财务测度的研究,以使企业保证产品的质量,提高企业的可持续发展能力。通过案例研究法和文献研究法的运用,以PY机械厂作为具体案例开展探究工作。对企业环境进行具体分析,并对2015年这一企业质量成本核算结果进行探究,并结合企业的实际情况进行了财务测度,同时发现企业质量成本管理方面的不足之处。针对企业开展质量成本财务测度工作后,依据测度结果来对企业开展质量成本管理工作提出建议,同时为企业的发展提出相应建议。创新之处在于对PY机械厂进行质量成本财务测度时不仅关注了企业的显性质量成本,还从市场占有率、客户群体、核心技术和持续发展四个方面关注了企业的隐性质量成本,并根据财务测度的结果从市场占有率、客户群体、核心技术和持续发展四个方面为企业的发展提出了建议。文章的价值在于预测企业的发展,结合质量成本财务测度的结果,为企业提出相关建议。
[Abstract]:In the enterprise product cost, the quality cost, as one of the major components, not only relates to the enterprise cost, but also relates to the product quality, and the product quality problem is not only related to the enterprise profit. Enterprises should not only manage the quality cost, but also supervise the effect and efficiency of the quality cost management, so that the quality cost of the enterprise is at a reasonable level. In order to ensure the quality of products and ensure the sustainable development of enterprises. As a relatively high value-added and input industry, when the aeronautical industry enterprise product quality problems. The loss will be much higher than that caused by quality problems in other industrial enterprises. Therefore, this paper studies the financial measurement of quality cost in PY machinery factory to ensure the quality of products. Improve the ability of sustainable development of enterprises. Through the use of case study and literature research, take PY machinery plant as a specific case to carry out the inquiry work, and carry out specific analysis of the enterprise environment. And in 2015, this enterprise quality cost accounting results were explored, and combined with the actual situation of the enterprise to carry out the financial measurement. At the same time, we find the shortcomings of enterprise quality cost management. After carrying out the financial measurement of quality cost, we put forward some suggestions on the quality cost management according to the measurement results. At the same time put forward the corresponding suggestions for the development of enterprises. The innovation lies in the quality cost financial measurement of PY machinery factory not only pay attention to the dominant quality cost of the enterprise but also from the market share customer groups. Four aspects of core technology and sustainable development focus on the hidden quality cost of enterprises, and according to the results of financial measurement from the market share, customer groups. Four aspects of core technology and sustainable development are proposed for the development of enterprises. The value of this paper is to predict the development of enterprises, combined with the results of the financial measurement of quality costs, and put forward relevant suggestions for enterprises.
【学位授予单位】：郑州航空工业管理学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.72

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