汽车制造企业质量成本控制研究

发布时间：2018-05-14 05:22

本文选题：汽车制造企业 + 质量成本　；参考：《中南林业科技大学》2013年硕士论文

【摘要】：近几年,我国汽车召回事件不断,一定程度上是因为产品存在质量隐患。我国车市已步入微增长阶段,利润也越来越微薄,降成本成为很多企业为增加利润而采取的途径之一。一些企业在降成本时,放松了对质量的把控,从而带来内外部损失。但企业若想提高产品质量,则需要付出一定的成本,可能使得产品成本增加。这样,企业在提高质量与降低成本上难以抉择。因此,有必要加强对我国汽车制造企业质量成本控制的研究,以使企业处理好质量与成本之间的关系,在保证产品质量的前提下,努力降低质量成本,从而降低产品成本,实现盈利目标。本文运用文献研究法、对比分析法、实证研究法等方法研究汽车制造企业质量成本控制。本文在参考国内外文献后,阐述质量、质量成本、质量成本管理相关概念。结合我国汽车制造业的发展情况和缺陷汽车产品召回情况,分析我国汽车制造企业质量成本控制的现状和存在的主要问题。以具有一定典型性的CA公司为案例进行实证研究,介绍其质量成本控制工作,根据公司质量成本相关数据,用Stata软件建立质量成本函数模型进行最优分析,用质量成本优化模型进行结构分析,此外,还对质量成本项目进行了趋势分析。本文通过研究发现：我国汽车制造企业的质量成本控制还存在一些问题；CA公司质量水平虽处于质量控制区域,但质量成本控制工作存在一些缺陷,总质量成本尚未达到最优,还需增加预防成本的投入,提高产品质量,减少损失成本,从而降低总质量成本。针对问题和缺陷,本文提出了如下建议：提高领导质量成本意识;完善质量成本核算内容；采取措施降低内外部损失成本；精益生产与质量成本控制结合；注重全过程质量成本控制。
[Abstract]:In recent years, the automobile recall incidents in our country are constantly, partly because of the hidden trouble of product quality. The automobile market of our country has stepped into the stage of micro-growth and the profit is becoming more and more meagre. Reducing the cost has become one of the ways that many enterprises adopt to increase the profit. Some enterprises in reducing costs, relax the quality control, resulting in internal and external losses. But if the enterprise wants to improve the product quality, it needs to pay a certain cost, which may increase the product cost. In this way, enterprises in improving quality and reducing costs are difficult to choose. Therefore, it is necessary to strengthen the research on quality cost control of automobile manufacturing enterprises in our country, so as to make enterprises handle the relationship between quality and cost, and strive to reduce quality cost and product cost under the premise of ensuring product quality. Achieve the profit target. This paper studies the quality cost control of automobile manufacturing enterprises by the methods of literature research, comparative analysis and empirical research. After referring to domestic and foreign literature, this paper expounds the related concepts of quality and quality cost management. Combined with the development of China's automobile manufacturing industry and the recall of defective automobile products, this paper analyzes the current situation and main problems of quality cost control in China's automobile manufacturing enterprises. Taking CA Company as a case study, this paper introduces the quality cost control work. According to the quality cost related data of the company, the Stata software is used to establish the quality cost function model for the optimal analysis. The quality cost optimization model is used to analyze the structure and the trend of the quality cost project is also analyzed. This paper finds that there are still some problems in the quality cost control of automobile manufacturing enterprises in China. Although the quality level of CA Company is in the quality control area, there are some defects in the quality cost control work, and the total quality cost has not yet reached the optimum. It is also necessary to increase the cost of prevention, improve the quality of products and reduce the cost of loss, thus reducing the total cost of quality. Aiming at the problems and defects, this paper puts forward the following suggestions: to improve the quality cost consciousness of leaders; to improve the content of quality cost accounting; to take measures to reduce the cost of internal and external losses; to combine lean production with quality cost control; Pay attention to the whole process quality cost control.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.471

【参考文献】