皮德斯公司的质量成本管理研究

发布时间：2018-04-04 16:24

本文选题：质量成本　切入点：皮德斯公司　出处：《山东大学》2014年硕士论文

【摘要】：近年来我国连续出现一系列全国范围食品质量安全事故,严重损害人民生命健康,造成了极其恶劣的社会影响,教训十分深刻。随着国家监管力度的不断加强,无论是从国家监管的层面还是消费者日益提高的质量意识层面,对食品质量水平的要求是越来越严格。这直接提高了对食品企业的质量管理要求。中国食品业中的水产品加工行业一方面面临着原材料和劳动力等生产成本不断上涨、人民币不断升值以及越南、泰国等东南亚国家的同构竞争下,加工成本优势渐失的现状。另一方面面临着国内越来越严格的质量监管要求。企业质量成本管理能力的高低,成为在市场竞争中取胜的关键因素。加强质量成本管理可以在保证产品质量的前提下使产品总成本降低。一件产品的总成本从质量相关的角度看,包括制造过程中组成产品的基本成本和为达到产品质量而付出的质量成本两部分。基本成本指的是构成产品或服务的物质或劳务的组成部分。质量成本指的是为达到或提高产品质量而支付的一切费用和因质量问题而产生的一切费用之和,反映了质量管理活动和质量改善效果间的经济关系。基本成本的降低由于受到产品的本身限制是有限度的,而质量成本通过有效的管理和控制不但可以减少质量成本的消耗,还由于提高了生产效率,从而降低了基本成本。皮德斯公司是世界最大的冷冻水产品加工企业(以下简称冷加工企业),处于水产品加工行业产业链的中间,从俄罗斯或美国采购原料鱼,在中国加工成冷冻鱼柳产品,并出口至美国及欧洲市场。为了提高公司的质量水平和相关成本管理能力,皮德斯公司在2012年建立质量成本管理体系,并在2013年根据得到的质量成本数据开展成本管理和控制工作,并取得了良好的效果。本文的研究方法是通过研究前期质量成本管理方面的文献资料,归纳质量成本管理过程中涉及到的各个方面的理论和方法,得出基本的实施方法。并通过对质量成本工作在皮德斯公司的实践过程的研究,发现各项理论的实用性和局限性,最后挑选出适合冷加工企业的质量成本管理方法,并根据实践的结果提出改进建议,总结出具体的实施方案。本文的主要贡献是通过对于对各种质量成本管理理论的研究,根据皮德斯公司的实践运用,总结出适合冷加工企业执行的质量成本管理方法。主要包括建立完整的质量成本管理体系,质量成本管理的组织模块,质量成本管理的管理模块。通过对公司质量成本数据的研究,发现了质量成本中存在的问题,并提出了改进建议,取得良好效果。为冷加工企业通过质量成本管理工作,提高质量水平,控制基本成本和质量成本,增强企业的市场竞争力,提供有力的理论和实践支持。
[Abstract]:In recent years, there have been a series of national food quality and safety accidents in China, which have seriously damaged the lives and health of the people and caused extremely bad social effects. The lessons are very profound.With the strengthening of national supervision, whether from the level of national supervision or the increasing quality consciousness of consumers, the requirement of food quality level is becoming more and more strict.This directly improves the quality management requirements of food enterprises.On the one hand, the aquatic product processing industry in China is faced with rising raw materials and labor costs, the appreciation of RMB and the isomorphic competition of Vietnam, Thailand and other Southeast Asian countries.On the other hand, it faces more and more strict quality supervision requirements in China.The quality cost management ability of enterprise becomes the key factor to win in the market competition.Strengthening quality cost management can reduce the total cost of products under the premise of ensuring product quality.The total cost of a product from a quality-dependent perspective includes two parts: the basic cost of the product in the manufacturing process and the quality cost in order to achieve the quality of the product.Basic costs are the components of goods or services that form part of a product or service.Quality cost refers to the sum of all the expenses paid to achieve or improve the quality of the product and all the expenses arising from the quality problem, which reflects the economic relationship between the quality management activities and the effect of quality improvement.The reduction of basic cost is limited by the limitation of product itself, and quality cost can not only reduce the consumption of quality cost through effective management and control, but also improve the production efficiency, thus reducing the basic cost.Piddes is the world's largest frozen aquatic product processing company (hereinafter referred to as cold processing enterprise, located in the middle of the aquatic product processing industry chain, from Russia or the United States to buy raw fish, processed in China into frozen fish willow products,And exported to the United States and European markets.In order to improve the quality level and related cost management ability of the company, Piedes established the quality cost management system in 2012, and carried out the cost management and control work according to the quality cost data obtained in 2013, and achieved good results.The research method of this paper is to sum up the theories and methods of all aspects involved in the process of quality cost management by studying the literature and materials on quality cost management in the early stage, and to obtain the basic implementation methods.Through the study of the practice process of quality cost work in Piedes Company, the practicability and limitation of each theory are found. Finally, the quality cost management method suitable for cold processing enterprises is selected, and suggestions for improvement are put forward according to the practical results.The concrete implementation plan is summarized.The main contribution of this paper is to sum up the quality cost management methods suitable for cold-working enterprises through the research of various quality cost management theories and the practice and application of Piddes Company.It mainly includes the establishment of a complete quality cost management system, the organization module of quality cost management and the management module of quality cost management.Through the research on the quality cost data of the company, the problems in the quality cost are found, and the improvement suggestions are put forward, and good results are obtained.It can improve the quality level, control the basic cost and quality cost, strengthen the market competitiveness of the cold working enterprise through quality cost management, and provide powerful theoretical and practical support.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3;F313

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