基于产品类别的质量成本研究与应用

发布时间：2018-04-12 23:22

本文选题：质量成本 + 曲线拟合　；参考：《上海交通大学》2014年硕士论文

【摘要】：本文以一个没有实施质量成本核算的企业S公司为出发点，理论结合实际，从质量成本项目分类、数据采集与分摊、质量成本模型建立、软件函数曲线拟合、质量成本结构分析和优化等方面进行了研究。首先，通过分析S公司质量成本管理现状，总结出进行质量成本核算的主要难题。其次，进行质量成本数据采集系统研究。根据S公司进行质量成本核算的需求，明确质量成本数据归集的范围，通过对质量成本进行分类，按照离散型制造企业的特点，制定质量成本数据的分摊规则，并确定相应质量成本项目的数据采集渠道，将S公司质量成本数据以产品类别进行分摊，整理并形成质量成本分析数据。再次，进行基于回归分析的质量成本模型研究。通过对典型的质量成本模型进行对比，建立了适用于S公司的质量成本模型，并运用IBMSPSS软件基于产品类别进行函数拟合，分别获得有效可靠的质量成本函数模型。最后，进行基于产品类别的质量成本模型应用研究。通过软件进行模型质量成本预测，计算出相应产品类别的最优的质量成本水平值和对应的单位质量总成本，提出相应的质量成本管理的优化策略，，并阐述S公司对优化策略的具体实施情况，最终提出提高产品最佳质量水平的策略，以达到优化企业的产品质量成本的目标。该方法不仅适用于案例企业，为质量成本核算基础比较薄弱且非单一产品生产的企业进行质量成本核算提供应用参考。
[Abstract]:This paper takes S Company which has not implemented quality cost accounting as the starting point, combines theory with practice, classifies quality cost items, collects and apportion data, establishes quality cost model, and fitting software function curve.Quality cost structure analysis and optimization were studied.Firstly, by analyzing the current situation of quality cost management in S Company, the main problems of quality cost accounting are summarized.Secondly, the quality cost data acquisition system is studied.According to the demand of S Company for quality cost accounting, the range of quality cost data collection is defined. By classifying quality cost, according to the characteristics of discrete manufacturing enterprises, the allocation rules of quality cost data are formulated.The data collection channels of the corresponding quality cost items are determined, and the quality cost data of S Company are divided into product categories to organize and form the quality cost analysis data.Thirdly, the quality cost model based on regression analysis is studied.Through the comparison of typical quality cost models, a quality cost model suitable for S company is established, and the effective and reliable quality cost function model is obtained by using IBMSPSS software to fit the function based on product category.Finally, the application of quality cost model based on product category is studied.Through the software model quality cost prediction, the optimal quality cost level value and the corresponding unit quality total cost of the corresponding product category are calculated, and the corresponding optimization strategy of quality cost management is put forward.Finally, the strategy of improving the level of product quality is put forward to achieve the goal of optimizing the cost of product quality.This method is not only suitable for case enterprises, but also provides reference for enterprises with weak basis of quality cost accounting and non-single product production for quality cost accounting.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.7

【参考文献】