基于卓越绩效模式的全面质量成本控制研究

发布时间：2018-04-01 19:15

本文选题：全面质量成本　切入点：卓越绩效模式　出处：《江苏科技大学》2015年硕士论文

【摘要】：加快经济发展,质量是关键,企业只有从质量上提高,才能获得真正的、实在的效益。在经济全球化条件下,质量管理有了新的内涵,社会对质量管理的要求已经不仅仅局限于生产制造业,同时也渗透到社会经济活动的各个方面,同时产品质量管理也已经不再局限于对某个生产环节的管理,而是贯穿于产品设计、制造、营销和售后服务的全过程,形成了强调“全面性”、“系统性”、“全员性”的全面质量管理,显然,传统的质量成本概念已经不适应全面质量管理的要求,全面质量成本应运而生。全面质量成本是随着全面质量管理的不断深入在质量成本的基础上扩展而来的,至今仍处于一个萌芽时期,但是全面质量成本的前景是很广阔的,因而本文适应经济发展的趋势,对全面质量成本进行了一系列研究,主要包括我国企业全面质量成本的现状及对策分析、全面质量成本的概念、基于卓越绩效模式的全面质量成本日常管理、全面质量成本控制模型以及全面质量成本管理有效性评价模型。首先,本文在研读了大量资料的基础上,分析了我国企业质量成本管理的现状,得出了企业主要面临的五个问题:缺乏制度保证、管理层全面质量成本管理观念薄弱、员工主动参与全面质量成本管理自觉性欠缺、全面质量成本管理基础知识缺少、质量成本的分析评价改进工作存在不足。为了解决问题,改变现状,本文研究了与之相对应的五个对策。其次,针对五个对策,本文研究了更加细化、更加具体的方法,以方便企业的日常操作和应用,即将卓越绩效模式运用到全面质量成本的日常管理中。卓越绩效模式是现代全面质量管理的框架和测量仪,在某种意义上卓越绩效模式等同于全面质量管理体系,全面质量成本是适应全面质量管理产生的,因而,本文将卓越绩效模式引用到全面质量成本的日常管理中。本文从卓越绩效模式的七个分支:领导,战略,顾客与市场,资源,过程管理,测量、分析与改进、经营结果具体研究了企业开展全面质量成本管理的方法,避免企业再遭遇上述罗列的五个窘境。最后,本文研究如何从定量分析的角度通过数据来控制全面质量成本的管理。以顾客为中心是质量管理的核心观念。《卓越绩效评价准则》和《卓越绩效评价准则实施指南》也强调以顾客为中心的理念,即顾客满意度成为衡量一个组织是否卓越或能否实现卓越绩效的重要指标,因而,本文研究了基于顾客满意度的全面质量成本控制模型并且对全面质量成本管理的有效性进行了评价。通过实证分析可以看出,该模型对企业在保持并提高顾客满意度的条件下,控制全面质量成本以及各评价项目、进行相关质量决策有积极的指导意义。
[Abstract]:To speed up economic development, quality is the key. Only when enterprises improve their quality can they obtain real, real benefits. Under the conditions of economic globalization, quality management has new connotations. The requirement of social quality management has not only been confined to the manufacturing industry, but also penetrated into all aspects of social and economic activities. At the same time, the product quality management is no longer limited to the management of a certain production link. Instead, it runs through the whole process of product design, manufacturing, marketing and after-sales service, forming a TQM that emphasizes "comprehensiveness", "systematicness" and "all-staff". The traditional concept of quality cost has not been adapted to the requirement of total quality management, and total quality cost has come into being. With the development of total quality management, the total quality cost is expanded on the basis of quality cost. It is still in its infancy, but the prospect of total quality cost is very broad, so this paper adapts to the trend of economic development and makes a series of researches on total quality cost. It mainly includes the current situation and countermeasure analysis of total quality cost of Chinese enterprises, the concept of total quality cost, and the daily management of total quality cost based on outstanding performance model. First of all, on the basis of studying a lot of data, this paper analyzes the current situation of quality cost management in Chinese enterprises. Five main problems faced by enterprises are obtained: lack of system guarantee, weak concept of total quality cost management of management, lack of consciousness of staff active participation in total quality cost management, lack of basic knowledge of total quality cost management. In order to solve the problem and change the present situation, this paper studies five corresponding countermeasures. Secondly, aiming at the five countermeasures, this paper studies more detailed and specific methods. In order to facilitate the daily operation and application of enterprises, the excellent performance model is applied to the daily management of total quality cost. The excellent performance model is the framework and measuring instrument of modern total quality management. In a sense, the excellent performance model is equivalent to the total quality management system, the total quality cost is generated by the total quality management, so, This paper introduces the performance excellence model into the daily management of total quality cost. This paper focuses on seven branches of the performance excellence model: leadership, strategy, customer and market, resources, process management, measurement, analysis and improvement. The operating results specifically study the methods of enterprise carrying out total quality cost management, to avoid the enterprises again encounter the five dilemma listed above. Finally, This paper studies how to control the management of total quality cost through data from the angle of quantitative analysis. Taking customer as the center is the core concept of quality management. South > also emphasizes the idea of customer-centered, That is, customer satisfaction has become an important indicator of whether an organization is outstanding or whether it can achieve excellence. This paper studies the total quality cost control model based on customer satisfaction and evaluates the effectiveness of total quality cost management. Controlling total quality cost and evaluating items and making relevant quality decision have positive guiding significance.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275.3;F272.5

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