虚拟企业质量成本管理研究

发布时间：2018-05-06 12:02

本文选题：虚拟企业 + 质量管理　；参考：《西安科技大学》2013年硕士论文

【摘要】：随着社会经济的发展进步，虚拟企业已经成为日益重要的新的企业运营模式，虚拟企业的质量管理也日益引起理论界和企业界的高度重视。但从目前理论研究方面看，尽管针对传统企业的质量管理研究非常丰富，但专门针对虚拟企业质量管理的研究十分不足，特别是针对虚拟企业质量成本管理的研究更是几乎空白。然而，质量成本管理在虚拟企业提高质量、降低成本、改善效益方面都发挥着十分重要的作用，因此对虚拟企业质量成本的研究与探讨就尤为必要。本文首先阐述了质量成本管理的相关概念和理论；然后根据虚拟企业的特点分析提出了虚拟企业质量成本管理的程序、方法和体系；最后结合案例，，对虚拟企业质量成本管理体系进行了实践应用。本文以虚拟企业质量成本研究为题，目的在于借鉴现有的质量成本管理理论和传统企业质量成本管理体系的基础上，结合虚拟企业自身的特点，探讨适合虚拟企业的、可行的虚拟企业质量成本管理模式，并根据特定的核算与分析方法，为虚拟企业开展质量成本管理提供参考。
[Abstract]:With the development of social economy, virtual enterprise has become an increasingly important new business operation mode, and the quality management of virtual enterprise has been paid more and more attention by the academic and business circles. However, from the point of view of current theoretical research, although the research on quality management of traditional enterprises is very rich, the research on quality management of virtual enterprises is very insufficient. Especially, the research on quality cost management of virtual enterprise is almost blank. However, the quality cost management plays a very important role in improving the quality, reducing the cost and improving the efficiency of the virtual enterprise, so it is necessary to study and discuss the quality cost of the virtual enterprise. In this paper, the related concepts and theories of quality cost management are introduced firstly, and then the procedures, methods and systems of quality cost management of virtual enterprises are put forward according to the characteristics of virtual enterprises. The quality cost management system of virtual enterprise is applied in practice. The purpose of this paper is to draw lessons from the existing quality cost management theory and the traditional enterprise quality cost management system, combining with the characteristics of the virtual enterprise itself, to explore the suitable for virtual enterprise, the purpose of this paper is to draw lessons from the existing quality cost management theory and the traditional quality cost management system of the virtual enterprise. A feasible model of quality cost management for virtual enterprises is presented. According to the specific accounting and analysis methods, it provides a reference for virtual enterprises to carry out quality cost management.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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