产品质量管理与成本控制相关性研究

发布时间：2018-03-05 12:55

本文选题：质量成本　切入点：相关性　出处：《西安石油大学》2013年硕士论文　论文类型：学位论文

【摘要】：质量是企业的生命，以质量提高为核心的质量管理和以成本控制为核心的成本管理的共同发展形成了质量成本管理。将质量与成本、质量与经济效益联系起来考虑，对于提升产品质量水平、降低成本，提高产品竞争力，扩大企业市场占有率具有重要的现实意义。质量与成本是决定产品竞争力的关键因素，质量成本管理的重点就是如何权衡质量与成本之间的关系。如何科学有效的控制质量成本，让企业不仅能提高产品质量，而且有效的控制成本。针对这一情况，结合我国质量成本管理的现状，选择了质量管理与成本控制相关性这一课题。本文采用理论与实践相结合的方法，对质量管理和成本控制相关性理论的研究。首先介绍了质量成本的基础理论，包括质量与成本的辩证关系、基于“合理质量”的最佳质量水平、质量成本的界定等，，然后研究了A企业通过实施六西格玛精益化管理，构建最佳质量成本模式，对质量成本进行优化，取得十年快速增长。选取对质量要求较高的乳品企业A公司为研究对象，对该企业的生产流程，六西格玛质量管理体系实施方案和质量成本构成进行了介绍，通过收集和分析该企业10年的质量成本数据，建立了该公司实际运营下的数学关系模型，即质量成本的重要组成部分与合格率之间的曲线图：预防成本与合格率的关系、鉴定成本与合格率的关系，质量成本与质量水平的关系，西格玛水平分析等，并对六西格玛质量管理问题和质量成本问题进行分析，依据六西格玛管理理论构建在乳制品行业的应用模式，提出了循环改进式六西格玛模式的建议，即DMAI（PDCA）C模式。目的在于提升企业产品质量、优化质量成本、提高经济效益，有助于全面推进企业的质量成本管理工作。
[Abstract]:Quality is the life of enterprise, common development to improve the quality of quality management as the core and the cost control is the core of the cost management of the formation of the quality cost management. The quality and cost, quality and economic benefits together, to improve product quality, reduce costs, improve the competitiveness of products, expand the enterprise market has practical significance an important share. Quality and cost are the key factors in the competitiveness of products, how is the focus of management of quality cost trade-off between quality and cost.
How to effectively control the quality cost, so that enterprises can not only improve the quality of products, and effectively control costs. In view of this situation, combined with the present situation of quality cost management in our country, the choice of quality management and cost control in this project. The correlation method used in this paper combines theory with practice, the control of quality management and the cost of the relevance theory. Firstly introduces the basic theory of quality cost, including the dialectical relationship between quality and cost, based on "reasonable quality" the best quality level, quality cost definition, and then study the A enterprises through the implementation of Six Sigma Lean Management, build the best quality cost model of quality cost optimization. To achieve rapid growth for ten years.
The selection of A company dairy enterprises of high quality as the research object, to the enterprise production process, introduces the elements of Six Sigma quality management system implementation plan and quality cost, through the collection and analysis of the enterprise 10 years of quality cost data, establishes the mathematical model of the relationship between the actual operation of the company, namely graph among the important part of the quality cost and the qualified rate of the relationship between the prevention cost and the qualified rate of the relationship between the cost and the qualified rate of identification, the relationship between quality cost and quality level, sigma level analysis, and the Six Sigma quality management and quality cost analysis, based on the construction of application mode in dairy industry the Six Sigma management theory, put forward the improvement of circulation type six sigma model proposal, namely DMAI (PDCA) C model. The purpose is to improve product quality, optimize the quality In order to improve the economic efficiency, the quality cost management of the enterprises will be promoted in an all-round way.

【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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