企业战略质量成本管理应用研究

发布时间：2018-05-12 06:31

本文选题：质量 + 成本　；参考：《北京联合大学学报(人文社会科学版)》2017年01期

【摘要】：《中国制造2025》对中国企业提升产品质量提出了更高的要求,加强质量成本管理迫在眉睫。质量成本高低受预防成本、鉴定成本、内部质量损失、外部质量损失等因素的影响,寻求最优质量成本要做好内部结构平衡。质量成本管理绩效受企业战略管理、质量成本基础管理水平、质量文化等因素影响,需要从战略质量成本管理、落实质量成本管理职能、变革企业质量文化、重视隐性质量成本统计分析等方面加强质量成本管理。
[Abstract]:"China made 2025> made higher requirements for Chinese enterprises to improve the quality of their products. It is imminent to strengthen quality cost management. The quality cost is affected by factors such as prevention costs, identification costs, internal quality losses, external quality losses and so on, seeking the optimal quality cost to balance the internal structure. The performance of quality cost management is subject to enterprise. The strategic management, the quality cost basic management level, the quality culture and so on, need to strengthen the quality cost management in the aspects of the strategic quality cost management, the implementation of the quality cost management function, the transformation of enterprise quality culture, and the emphasis on the statistical analysis of the hidden quality cost.

【作者单位】：首都经济贸易大学会计学院;
【基金】：国家自然科学基金项目“我国企业创新型战略质量成本管理体系研究”(项目编号:71472127)
【分类号】：F275.3

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