X企业质量成本管理应用研究

发布时间：2018-03-24 04:12

本文选题：质量成本　切入点：质量成本管理　出处：《河南大学》2014年硕士论文

【摘要】：开展质量成本管理是全面质量管理的一项重要方面，质量成本是衡量质量管理体系有效性的一个重要因素。企业对质量成本进行统计、核算、分析、报告和控制，不仅可以找到降低生产总成本的途径，，促进经济效益的提高，同时还可以衡量和优化质量管理活动。相反，如果质量成本管理失效，就会大大影响到企业的最终利益。现如今经济的发展越来越快越来越好，人们对质量要求也越来越高，工业企业面临更多的机遇和挑战。全面质量管理工作就显得尤为重要，而质量成本在企业的应用也越来越被领导者和企业管理者所重视。企业深入对质量成本的科学合理的管理，有利于使企业保持较高的竞争能力，让企业在竞争激烈的市场中立于不败之地。本文通过阅读国内外关于质量成本管理基本思路和调查研究结果，对X企业质量成本管理问题进行研究，采用理论结合实证、定量分析结合定性分析研究方法，深入调查该企业质量成本的日常控制内容、数据的归集种类、核算和分析方法的现状。利用质量成本管理相关分析理论对该企业的质量成本管理现状进行质量成本数据分析和质量成本管理内容分析，针对通过分析发现的该企业质量成本管理现运行过程中存在的缺陷，发现该企业质量成本管理有待改进。从企业的实际情况出发，提出符合X企业的具体质量成本管理优化方案，并提出该方案相应的的实施方法和措施，配合质量成本管理优化方案的顺利开展，以期完善X企业的质量成本管理体系，提高该企业的质量成本管理水平。本文竭力于在提高本企业产品质量的同时，不断寻求减少企业质量成本的方法，从而使企业的经济效益最大化。本文的应用研究对X企业和其他工业企业质量成本管理的应用具有一定的指导作用。
[Abstract]:Quality cost management is an important aspect of total quality management, and quality cost is an important factor to measure the effectiveness of quality management system. Not only can we find ways to reduce the total cost of production and promote economic efficiency, but we can also measure and optimize quality management activities. On the contrary, if quality cost management fails, It will greatly affect the ultimate interests of enterprises. Nowadays, the economic development is getting faster and better, and people are demanding more and more quality. Industrial enterprises are faced with more opportunities and challenges. Total quality management is particularly important. The application of quality cost in enterprises is paid more and more attention by leaders and managers. Let the enterprise in the fierce competition in the market in an invincible position. By reading the basic ideas and research results of quality cost management at home and abroad, this paper studies the problem of quality cost management in X enterprise, and adopts the combination of theory and demonstration, quantitative analysis and qualitative analysis research method. Deeply investigate the daily control content of the quality cost of the enterprise, the type of data collection, The current situation of accounting and analysis methods. The quality cost data analysis and the content analysis of quality cost management are carried out by using the relevant analysis theory of quality cost management. In view of the defects found in the operation of quality cost management in this enterprise, it is found that the quality cost management of the enterprise needs to be improved. In order to perfect the quality cost management system of X enterprise, this paper puts forward the optimization scheme of quality cost management in line with X enterprise, and puts forward the corresponding implementation methods and measures to cooperate with the smooth development of quality cost management optimization scheme. Improve the quality and cost management level of the enterprise. This paper tries to improve the quality of our products, at the same time, we continue to seek ways to reduce the cost of enterprise quality. In order to maximize the economic benefits of enterprises, the application research in this paper has a certain guiding effect on the application of quality cost management in X enterprises and other industrial enterprises.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F273.2;F406.7;F426.471

【参考文献】