BX制动机公司质量成本控制研究

发布时间：2018-01-14 13:04

本文关键词：BX制动机公司质量成本控制研究　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：在经济不断发展、市场竞争日益加剧的同时,人们也针对产品质量提出更高要求,质量成本的管控也越来越受到企业的重视。加强质量成本控制,针对质量成本开展核算、报告、统计等工作,利于企业通过对质量成本要素关系的运用,推动质量成本的形成,进而寻求减少生产总成本的途径,达成最佳质量效益。此外,也能够使得企业对产品质量予以重视,在日益激烈的市场竞争中,形成持久的竞争力、生命力。本文以BX制动机公司为研究对象,通过阅读国内外关于质量成本控制文献的思路,结合企业实际调查结果,来针对BX制动机公司质量成本控制日常内容、质量成本的科目与核算、分析与报告现状进行阐述。并基于调查问卷的反馈结果,对BX制动机公司质量成本控制中的质量成本费用归集不完整、缺乏对质量成本的分析及考核、忽略员工对质量成本控制的影响、组织结构不合理、报告不健全、考核不全面、质量成本控制框架不完善等问题进行分析。然后结合企业的实际情况,提出BX制动机公司质量成本控制的改进方案,调整组织结构,完善核算方法、科目,优化计划及分析流程,开展基于质量成本的质量改进,最终建立全过程的以PDCA循环为基础的质量成本控制体系。本文通过对BX制动机公司的实际情况进行考察并对原始质量成本数据的处理分析,发现BX制动机公司存在的问题,并为其制定了以PDCA循环为基础的全面质量成本控制改进方案,改进方案实施后将更全面具体的核算企业的质量成本,预期使企业质量成本核算更全面,分析更加准确,控制更为有力。通过PDCA循环不断完善,使得质量成本构成形成合理配比,进而使得企业总质量成本得以下降,提升BX制动机公司产品质量。
[Abstract]:With the continuous development of economy and the increasing competition in the market, people also put forward higher requirements for the quality of products, and the quality cost control is paid more and more attention by enterprises. According to the work of quality cost accounting, reporting, statistics and so on, it is helpful for enterprises to promote the formation of quality cost through the use of the relationship between quality and cost elements, and then to seek ways to reduce the total production cost. To achieve the best quality benefits. In addition, it can also make enterprises pay attention to product quality, in the increasingly fierce market competition, to form a lasting competitiveness, vitality. This paper takes BX Brake Company as the research object. Through reading the domestic and foreign literature on quality cost control, combined with the actual enterprise survey results, to BX brake company quality cost control daily content, quality cost subjects and accounting. Based on the feedback result of questionnaire, the collection of quality cost cost in quality cost control of BX brake company is incomplete, and the analysis and examination of quality cost is lacking. Ignore the impact of staff on quality cost control, organizational structure is unreasonable, report is not perfect, assessment is not comprehensive, quality cost control framework is not perfect and so on. Then combined with the actual situation of the enterprise. Put forward the BX brake company quality cost control improvement plan, adjust the organization structure, perfect the accounting method, subject, optimize the plan and analysis flow, carry out the quality improvement based on quality cost. Finally, the whole process of quality cost control system based on PDCA cycle is established. This paper investigates the actual situation of BX brake company and analyzes the processing of original quality cost data. The problems of BX Brake Company are found, and the improvement scheme of total quality cost control based on PDCA cycle is established for BX Brake Company. After the implementation of the improved scheme, the quality cost of the enterprise will be calculated more comprehensively and concretely. Expected to make the enterprise quality cost accounting more comprehensive, more accurate analysis, more effective control. Through the PDCA cycle of continuous improvement, so that the quality cost composition to form a reasonable proportion. Thus, the total quality cost of the enterprise can be reduced, and the product quality of BX brake company can be improved.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.7

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