精益思维下的C公司质量成本管理研究

发布时间：2018-05-12 13:52

本文选题：精益思维 + 质量成本管理　；参考：《哈尔滨工业大学》2017年硕士论文

【摘要】：如今市场竞争越发激烈,很多企业需要基于差异化和成本领先方可生存,所以想在市场竞争中脱颖而出就需要利润最大化,有效的控制成本。因此,对于目前状况下的中国来说,如何有效的控制和降低成本是企业研究重点。在目前信息全球化开放的时代,企业之间的竞争已经不仅仅是产品和价格之间的蒋政了,已经延伸到上下游配套供应商。以往传统的质量成本管理更多关注的是企业内部生产环节中涉及到的质量问题而引发的成本增加,但是这种角度管控质量成本带来的收益只是完成了其中一部分,其余环节中的质量成本产生并没有被提前预防或者事后分析。这样并不有利于企业的长久发展。因为对于制造加工过程的过分关注,导致其上下游环节所产生的浪费不被重视,十分不利于企业的长远发展。改变原有的成本管理模式,加强企业内部整体成本控制和管理水平是当今制造企业的首要任务。传统的成本管理模式具有局限性,因此必须以一种新的管理方法用于加强成本控制。精益思维是有实践依据的,结构化的一种方法,基于采购的研究和设计,企业运营过程中的质量等,分析成本,结合策略、控制成本、提高质量成本控制体系,降低经营成本,杜绝浪费,最大限度地满足客户特殊和不同需要。但是目前有很多企业引进精益思维只是做出了相应的制度或者流程,仅仅改变了管理模式而已,并没有实际的降低质量成本。针对此现象,本文选择精益思维方式下的质量成本控制作为研究对象。首先对精益思维和质量成本控制的研究背景和研究意义进行了说明,并通过理论依据确定本文研究的理论基础;其次,通过介绍质量成本管理在国内外的应用情况,分析了发展质量成本管理的必然性;在此,深入分析了C公司由制造加工过程单一控制向精益化质量成本控制的转化,抓住精益化质量成本管理的精髓,将其运用到质量成本控制中。本文的研究价值,在于强调精益思维和质量成本控制相结合的重要性,最后还提出了在实际应用中应注意的一些问题。
[Abstract]:Nowadays, the market competition is more and more intense, many enterprises need to live based on differentiation and cost leading, so to stand out in the market competition, we need to maximize profits and control the cost effectively. Therefore, for China, how to effectively control and reduce costs is the focus of enterprise research. In the era of information globalization, the competition between enterprises is not only between products and prices, but also extends to upstream and downstream suppliers. In the past, the traditional quality cost management paid more attention to the cost increase caused by the quality problems involved in the internal production link of the enterprise. The cost of quality in the rest of the link was not prevented or analyzed in advance. This is not conducive to the long-term development of enterprises. Because of the excessive attention to the manufacturing process, the waste caused by the upstream and downstream links is not attached importance, which is not conducive to the long-term development of enterprises. To change the original cost management mode and strengthen the internal cost control and management level is the primary task of manufacturing enterprises. The traditional cost management mode has its limitations, so it is necessary to use a new management method to strengthen cost control. Lean thinking is based on practice, a structured method, based on research and design of procurement, quality in the course of enterprise operation, etc., analyzing cost, combining strategy, controlling cost, improving quality cost control system, reducing operating cost, etc. Eliminate waste and meet the special and different needs of customers to the maximum extent. But at present, many enterprises introduce lean thinking only to make the corresponding system or process, only changed the management mode, and did not actually reduce the quality cost. In view of this phenomenon, this article chooses the quality cost control under the Lean thinking mode as the research object. Firstly, the research background and significance of lean thinking and quality cost control are explained, and the theoretical basis of this study is determined by theoretical basis. Secondly, the application of quality cost management at home and abroad is introduced. The inevitability of developing quality cost management is analyzed, and the transformation from single control in manufacturing process to lean quality cost control in C Company is deeply analyzed, and the essence of lean quality cost management is grasped. Apply it to quality cost control. The research value of this paper lies in emphasizing the importance of the combination of lean thinking and quality cost control. Finally, some problems that should be paid attention to in practical application are put forward.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426;F406.7;F273.2

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