LE公司质量成本管理研究

发布时间：2018-03-21 14:25

本文选题：质量成本　切入点：质量成本管理　出处：《财政部财政科学研究所》2014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和社会生产力的迅猛发展,行业竞争日益激烈,企业压力也越来越大,只有拥有过硬的产品质量,才能在市场中立于不败之地。企业要保证产品和服务的质量,提升核心竞争力,从而获得持续经营的能力,就必须进行科学有效的质量管理。国外对质量成本管理的研究至今已有60多年的历史,我国在上世纪80年代也开始了质量成本管理的研究。目前质量成本理论在我国不断的发展,为了在保证产品质量的同时降低生产成本、提高经济效益,越来越多的企业开始重视质量成本管理工作并着手提高企业的质量成本管理水平。本文在总结国内外专家学者质量成本管理理论的基础上,阐述了质量成本的涵义,介绍了该理论涉及的主要内容,同时对LE公司的质量成本管理工作进行了研究。本文介绍了LE公司质量成本管理的现状,对公司目前质量成本管理中存在的问题进行了剖析,提出了相应的改进措施。作者认为,LE公司作为有着多年历史的国有企业,从上世纪90年代开始推行质量成本管理工作,虽然取得了一定成效,但尚处于起步阶段,存在着诸多的问题。根据LE公司的自身特点,本文从LE公司的管理组织体系、质量成本核算方法、明细项目、归集范围及质量成本分析等方面加以改进,并提出了改进实施的保障条件,包括重新建立公司的质量成本管理体系及核算科目、加强质量成本分析、提高全员质量意识、加强对供应商的管控等,以期能提高企业质量成本管理水平,从而降低企业成本,提高经济效益。
[Abstract]:With the rapid development of social science and technology and social productive forces, the competition in the industry is becoming increasingly fierce, and the pressure on enterprises is increasing. In order to remain invincible in the market, enterprises should ensure the quality of their products and services, enhance their core competitiveness, and thus gain the ability to continue to operate. It is necessary to carry out scientific and effective quality management. Foreign research on quality cost management has a history of more than 60 years. In -20s, the research of quality cost management began in our country. At present, the theory of quality cost has been developing continuously in our country, in order to reduce the production cost while ensuring the product quality and improve the economic benefit. More and more enterprises begin to pay attention to the quality cost management and begin to improve the quality cost management level of the enterprise. This paper expounds the meaning of the quality cost on the basis of summarizing the quality cost management theory of experts and scholars at home and abroad. This paper introduces the main contents of the theory, and studies the quality cost management of le Company. This paper introduces the present situation of the quality cost management of le Company, and analyzes the problems existing in the quality cost management of the company. The author thinks that, as a state-owned enterprise with many years' history, it has been carrying out quality cost management since -10s, although it has made some achievements, it is still in its infancy. There are many problems. According to the characteristics of le Company, this paper improves the management organization system, quality cost accounting method, detailed items, aggregation scope and quality cost analysis of le Company. It also puts forward the guarantee conditions for improving the implementation, including re-establishing the quality cost management system and accounting subjects of the company, strengthening the quality cost analysis, enhancing the quality consciousness of the whole staff, strengthening the management and control of the suppliers, etc. The aim is to improve the quality cost management level, reduce the enterprise cost and improve the economic benefit.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3

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