BD公司质量成本管理改进研究

发布时间：2018-02-28 03:44

本文关键词： BD公司质量成本质量成本管理改进　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着当今社会科学技术的不断飞跃和社会生产力的迅猛发展,人们对产品质量的要求不断提高,企业要在激烈的市场竞争中立足,质量成本是关键。在质量成本理论不断发展和深入的同时,质量成本管理己被越来越多的企业所重视和推广,质量成本管理已成为现代企业降低生产成本、提高经济效益的有效途径。本文在总结国内外现有质量成本研究结果的基础上,以BD公司为研究实例,采用理论与实践相结合的方法,将深入企业调查与研究国内外质量成本理论相结合,对BD公司质量成本管理组织机构、数据来源与构成、核算与分析等质量成本管理现状做了深入了解和分析。通过定量分析和定性分析的研究方法,运用实地调研、专家访谈、查阅文献资料等研究方式,分析了BD公司质量成本管理工作存在的问题。本文认为,BD公司作为机械制造企业,不仅需要关注公司的产品质量,还必须兼具高水平的质量成本管理水平。根据BD公司自身特点,本文从明确职责与责任、完善质量成本科目、健全质量成本的计划预测、加强核算与分析、完善全过程质量成本控制系统等方面来改进BD公司质量成本管理,并提出以上改进方案的保障措施,包括提升领导层的重视程度、注重成本与效益的关系、加强教育与培训等,以期能提高该企业质量成本管理水平,从而降低企业成本,提升企业核心竞争力,提高企业经济效益。
[Abstract]:With the rapid development of social science and technology and the rapid development of social productivity, the demand for product quality has been raised, and enterprises should stand in the fierce market competition. Quality cost is the key. With the development and deepening of quality cost theory, quality cost management has been paid more and more attention to by more and more enterprises. Quality cost management has become a modern enterprise to reduce production costs. An effective way to improve economic efficiency. On the basis of summing up the existing research results of quality cost at home and abroad, taking BD Company as an example, this paper combines the theory of enterprise investigation with the theory of quality cost at home and abroad by combining theory with practice. This paper makes a deep understanding and analysis of the current situation of quality cost management in BD Company, such as quality cost management organization, data source and composition, accounting and analysis, etc. Through quantitative analysis and qualitative analysis research methods, field investigation, expert interviews, etc. Referring to literature and other research methods, this paper analyzes the problems existing in quality cost management of BD Company. In this paper, as a mechanical manufacturing company, we need not only to pay attention to the quality of our products, but also to have a high level of quality cost management. According to the characteristics of BD Company, this paper makes clear the responsibility and responsibility of the company. Improve the quality cost management of BD Company by perfecting the quality cost subjects, improving the quality cost planning and forecasting, strengthening the accounting and analysis, perfecting the whole process quality cost control system, and putting forward the safeguard measures for the above improvement scheme. It includes enhancing the importance of leadership, paying attention to the relationship between cost and benefit, strengthening education and training, and so on, in order to improve the quality cost management level of the enterprise, thereby reducing the cost of the enterprise and enhancing the core competitiveness of the enterprise. Improve the economic efficiency of enterprises.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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