A重装公司质量成本管理改进研究

发布时间：2018-05-05 11:13

本文选题：质量管理 + 质量成本管理　；参考：《湖南大学》2014年硕士论文

【摘要】：质量管理是现代企业的核心职能之一，也是一个企业生存的基础。企业质量水平的衡量方法，高级管理者对质量管理的支持和基层员工的参与程度是质量管理成功的关键。质量成本管理就是一种有效地展示企业所处质量水平的工具和与管理层就企业质量管理体系的有效性进行沟通的语言。质量成本管理通过财务语言展示组织的质量问题可以帮助企业有针对性地对其质量水平进行改善，同时降低企业的运营成本。质量成本管理是在质量管理和成本管理的基础上相结合而形成的战略性的成本管理方法。成本管理一直是企业管理的重点，而对质量管理的重视则是从20世纪50年代初在西方国家中开始流行的。随着市场经济的发展，企业间的竞争日益加剧，，单纯的价格战已经不能吸引顾客。理性的顾客开始关注产品的质量问题，价格竞争开始向质量竞争转化。然而要提高产品的质量，必然要加大对质量管理的投入从而增加企业成本，这导致保证质量提升的投入与降低产品成本的要求相冲突，于是诞生了将两者相结合的质量成本管理。本文首先阐述了实施质量成本管理的时代背景和重要意义，梳理了以传统质量成本管理和全面质量管理为代表的几种典型理论，指出在我国制造业竞争激烈的环境下实施质量成本管理的必要性和可行性。然后在此基础上，运用相关理论分析了案例公司应用质量成本管理的现状和存在的问题。最后，针对这些问题，本文提出了改进建议：基于全面质量管理优化A公司的质量成本管理体系，并提出了如何保障质量成本管理改进的顺利实施。本文认为，虽然目前质量成本管理在企业具体应用中大都止步于表面形式，但随着质量成本管理研究的深入和应用的推广，这些问题都将逐步得到解决，质量成本管理必将成为企业质量管理的重心。
[Abstract]:Quality management is one of the core functions of modern enterprises, and it is also the basis of the survival of an enterprise. The measurement method of enterprise quality level, the support of senior managers to quality management and the participation of grass-roots staff are the key to the success of quality management. Quality cost management is an effective tool to demonstrate the quality level of an enterprise and a language for communicating with management on the effectiveness of the enterprise quality management system. Quality cost management can help enterprises to improve their quality level and reduce their operating costs by means of financial language to show the quality of the organization. Quality cost management is a strategic cost management method based on the combination of quality management and cost management. Cost management has always been the focus of enterprise management, and the emphasis on quality management has been popular in western countries since the early 1950s. With the development of market economy, the competition between enterprises intensifies day by day. Rational customers began to pay attention to the quality of products, price competition began to transform to quality competition. However, in order to improve the quality of products, it is necessary to increase the investment in quality management to increase the cost of the enterprise, which leads to the conflict between the investment to ensure the quality improvement and the requirement of reducing the cost of the product. Thus the birth of the two combined quality cost management. This paper firstly expounds the background and significance of implementing quality cost management, and combs several typical theories represented by traditional quality cost management and total quality management. The necessity and feasibility of implementing quality cost management in the competitive environment of manufacturing industry in China are pointed out. On the basis of this, the paper analyzes the current situation and existing problems of quality cost management in case companies by using relevant theories. Finally, aiming at these problems, this paper puts forward some suggestions for improvement: optimizing the quality cost management system of company A based on total quality management, and how to ensure the smooth implementation of the improvement of quality cost management. This paper holds that, although most of the current quality cost management in the specific application of enterprises stop at the surface, but with the in-depth study of quality cost management and the promotion of its application, these problems will be gradually solved. Quality cost management will become the focus of enterprise quality management.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3

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