天威保变质量成本管理应用研究

发布时间：2018-05-07 09:03

本文选题：天威保变 + 质量成本　；参考：《河北大学》2013年硕士论文

【摘要】：质量成本管理是全面质量管理的重要组成部分，同时也是成本管理研究的新领域，有效实施质量成本管理，兼顾质量、成本、效益，对提高企业质量管理水平，降低产品成本支出，提高企业竞争能力具有重要意义。本文应用质量成本管理相关理论，对天威保变质量成本管理进行了分析、诊断，并提出优化改进方案。首先，系统阐述了质量成本管理的产生、发展以及相关理论，介绍了质量成本预测、计划、控制、核算、分析、报告、考核各子模块的内容及依存关系。在此基础上，以天威保变为对象，对其质量成本管理现状进行研究、分析，对公司质量成本管理涉及的质量成本计划、科目设置、成本核算和控制、成本分析和报告、成本考核等子过程展开深入探讨，分析其质量成本结构，预防成本和鉴别成本中可控部分对质量成本影响较小，内部损失和外部损失是公司质量成本管控的重点，本文有侧重性的对内部损失和外部损失中存在的问题和不足进行了剖析。最后，结合天威保变实际问题，针对性的提出优化方案，，改进和完善公司质量成本管理体系，以提高公司质量成本管理的效率和有效性。
[Abstract]:Quality cost management is not only an important part of total quality management, but also a new field of cost management research. It is of great significance to reduce the cost of products and improve the competitiveness of enterprises. Based on the theory of quality cost management, this paper analyzes and diagnoses the quality cost management of Tianwei conservancy, and puts forward the optimization and improvement scheme. First of all, the production, development and related theories of quality cost management are systematically expounded, and the contents and dependencies of quality cost prediction, planning, control, accounting, analysis, report and examination are introduced. On this basis, taking Tianwei Baoguang as the object, this paper studies and analyzes the current situation of quality cost management, analyzes the quality cost plan, subject setting, cost accounting and control, cost analysis and report, which are involved in quality cost management of the company. The quality cost structure, the controllable part of the prevention cost and the identification cost have little influence on the quality cost. The internal loss and external loss are the key points of the quality cost control. In this paper, the problems and deficiencies in internal and external losses are analyzed. Finally, combining with the actual problem of Tianwei conservancy, the paper puts forward the optimization scheme, improves and consummates the quality cost management system of the company, in order to improve the efficiency and effectiveness of the quality cost management of the company.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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