X公司质量成本管理流程研究

发布时间：2018-12-21 10:58

【摘要】：随着市场竞争的日益激烈,质量成为企业与消费者关注的焦点,而一个企业的成本又决定着它的利润,同时,质量成本管理有利于提高公司管理系统的有效性,是评价管理工作的重要指标,是提升企业效益的重要工具。而对质量成本管理流程进行研究,从质量成本预测、计划、控制、核算、分析、考核整个流程着手,能够细化质量成本管理工作,使得质量成本管理更有针对性,提升质量成本管理效率。所以,进行质量成本管理流程研究愈为重要与必要。本文在综述质量成本预测、计划、控制、核算、分析、考核相关理论的基础上,首先对X公司质量成本管理现状进行了调查分析,并从X公司的质量成本管理组织结构、质量成本预测与计划、质量成本控制、质量成本核算、质量成本分析、质量成本考核流程等方面阐述了 X公司的质量成本管理现状,明确了 X公司质量成本管理流程中存在的问题主要包括质量成本预测和计划不到位、没有进行有效的质量成本控制、质量成本核算流程不完善、质量成本分析不够系统全面、质量成本考核力度不够。其次,针对公司质量成本预测和计划流程方面存在的问题,在规范X公司质量成本构成科目的基础上,构建了较为完善的质量成本预测与计划流程;针对公司质量成本控制流程方面存在的问题,改进设计了公司产品要求识别质量成本控制流程、设计开发质量成本控制流程、采购质量成本控制流程、生产质量成本控制流程、销售服务质量成本控制流程,以便从产品实现全过程来提升公司质量成本控制的有效性;针对公司质量成本核算流程不完善的问题,通过改进预防成本、鉴定成本、内部故障成本、外部故障成本等质量成本核算流程,使得公司的质量成本核算流程更加完善;针对公司质量成本分析流程方面存在的问题,在为公司设计了质量成本分析指标体系的基础上,从质量成本总额分析、构成分析、故障成本分析、敏感性分析等方面,完善了质量成本分析方法与流程;针对公司质量成本考核流程方面存在的问题,在明确质量成本考核对象及其考核指标的基础上,构建了质量成本考核模型,提出了考核结果的应用方法。最后,为了保障质量成本改进流程的实施,提出了包括提升全员质量成本管理意识、落实质量成本管理责任制、建立质量成本管理信息化系统在内的配套措施与建议。与X公司现有的质量成本管理流程相比,本文从质量成本全过程管理角度,运用BPR方法,为公司构建了一套较为完善的质量成本管理流程,对于公司更好的实施质量成本管理,提高管理效率提供了依据。
[Abstract]:With the increasingly fierce competition in the market, quality has become the focus of attention between enterprises and consumers, and the cost of an enterprise determines its profits. At the same time, quality cost management is conducive to improving the effectiveness of the company management system. It is an important index of evaluation and management, and an important tool to improve the efficiency of enterprises. The research on the quality cost management process, from the quality cost prediction, planning, control, accounting, analysis and assessment of the entire process, can refine the quality cost management work, make quality cost management more targeted. Improve the efficiency of quality cost management. Therefore, it is more important and necessary to study the quality cost management process. On the basis of summarizing the theories of quality cost prediction, planning, control, accounting, analysis and examination, this paper investigates and analyzes the current situation of quality cost management in X Company, and analyzes the organization structure of quality cost management in X Company. Quality cost forecasting and planning, quality cost control, quality cost accounting, quality cost analysis, quality cost assessment process, etc. The main problems in the quality cost management process of X Company include: the quality cost prediction and planning is not in place, the quality cost control is not effective, the quality cost accounting process is not perfect, and the quality cost analysis is not systematic and comprehensive. Quality cost assessment is not enough. Secondly, aiming at the problems existing in quality cost prediction and planning process, a more perfect quality cost forecasting and planning process is constructed on the basis of standardizing the subject of quality cost composition of X Company. In view of the problems existing in the quality cost control process of the company, this paper improves and designs the quality cost control process of the company's product requirements identification, the design and development of the quality cost control process, the purchase quality cost control process, the production quality cost control process, the design and development of the quality cost control process. Sales service quality cost control process, in order to improve the effectiveness of quality cost control from the whole process of product implementation; Aiming at the problem of imperfect quality cost accounting process, the quality cost accounting process of the company is improved by improving the quality cost accounting process, such as prevention cost, identification cost, internal fault cost, external fault cost, etc. In view of the problems existing in the process of quality cost analysis, based on the design of quality cost analysis index system for the company, this paper analyzes the total quantity of quality cost, composition analysis, fault cost analysis, sensitivity analysis and so on. Improve the quality cost analysis method and process; In view of the problems existing in the quality cost assessment process of the company, a quality cost assessment model is constructed on the basis of defining the quality cost assessment object and its assessment index, and the application method of the assessment result is put forward. Finally, in order to ensure the implementation of the quality cost improvement process, the paper puts forward some supporting measures and suggestions, including enhancing the quality cost management consciousness, implementing the quality cost management responsibility system and establishing the quality cost management information system. Compared with the existing quality cost management process of X Company, this paper constructs a set of perfect quality cost management process for the company from the point of view of the quality cost whole process management, using the BPR method, and implements the quality cost management better for the company. Improving the management efficiency provides the basis.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.4

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