M玩具公司质量成本改善研究

发布时间：2018-03-18 07:20

本文选题：质量　切入点：质量成本　出处：《华南理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：质量成本是管理的经济表现，是衡量质量体系有效性的一个重要因素。对质量成本进行统计，分析，报告和控制，不但可以找到减低生产成本的途径，促进经济效益的提高，同时还可以监督和指导质量管理活动的正常进行。本文运用质量成本及质量管理的相关理论和工具，以M玩具公司为研究对象，研究其质量成本改善。2007年的玩具召回事件以来的高额质量成本，使M玩具公司成本高居不下。同时，近几年来人民币升值、原材料价格攀升、劳动力短缺和劳动力成本攀升等因素导致整个玩具行业的成本上升，越来越严格的技术标准、质量安全立法、环保和企业社会责任要求等，使得玩具行业营运压力不断增加。在此情况下，玩具制造企业要想求得生存，有效降低玩具生产成本，变得至关重要。本文正是基于M玩具公司的需要，根据M公司产品结构，生产能力，设备条件及人员素质，即结合M公司的企业特点，以及MBA营运管理的理论基础，，展开了M公司质量成本改善的研究。本文首先以2011年的质量成本数据为基础，通过分析质量成本占总产值的比例分析，质量成本构成分析等，以所属集团公司的整体平均为标杆，找出质量成本中存在的主要问题。在分析问题的基础上找出导致质量成本过高的原因，包括工人质量意识不强，过程控制不严以及操作方法不完善等。接着，针对发现的原因提出M质量成本改善的具体措施，通过适当增加预防成本来降低内部损失成本，从而有效的降低整体成本。这些措施包括加强工人培训，引进SPC控制生产过程以及提升工人操作技能等。最后，总结了2012年以来质量成本改善措施取得的成效。包括质量成本的整体降低，产品质量的改善等方面。本文主要采用定性和定量的研究方法，通过对采集到的质量成本数据的分析，寻找改善质量成本的途径。希望通过对质量成本改善在M玩具公司的实证研究，对其它玩具制造企业起到一定的借鉴作用。
[Abstract]:Quality cost is the economic performance of management and an important factor to measure the effectiveness of quality system. Statistics, analysis, report and control of quality cost can not only find ways to reduce production cost, but also promote economic efficiency. At the same time can also supervise and guide the normal conduct of quality management activities. In this paper, we use the theories and tools of quality cost and quality management, take M Toys Company as the research object, study the improvement of quality cost, the high quality cost since the toy recall in 2007. At the same time, in recent years, the appreciation of the RMB, the rise in the price of raw materials, the shortage of labor and the rising cost of labor have led to an increase in the cost of the whole toy industry and increasingly stringent technical standards. Quality and safety legislation, environmental protection and corporate social responsibility requirements have increased the operating pressure of the toy industry. In this case, toy manufacturing enterprises want to survive, effectively reduce the cost of toy production, This article is based on the needs of M Toys Company, according to M Company's product structure, production capacity, equipment conditions and personnel quality, that is, combined with M company's enterprise characteristics, as well as the theoretical basis of MBA operation management, The quality cost improvement of M Company is studied. Based on the data of quality cost in 2011, this paper firstly analyzes the proportion of quality cost to total output value, the composition of quality cost and so on, and takes the whole average of the group company as the benchmark. On the basis of analyzing the problems, the causes of the high quality cost are found out, including the workers' weak consciousness of quality, the lax process control and the imperfection of the operation methods, etc. Then, specific measures to improve M quality cost are put forward to reduce the cost of internal loss by properly increasing the cost of prevention, thus effectively reducing the overall cost. These measures include strengthening the training of workers. This paper introduces SPC to control the production process and improve the operation skills of the workers. Finally, the paper summarizes the results of the quality cost improvement measures since 2012, including the overall reduction of the quality cost and the improvement of the product quality. This paper mainly adopts the qualitative and quantitative research methods, through the analysis of the collected quality cost data to find the way to improve the quality cost. For other toy manufacturers to play a certain reference role.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F416.8

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