质量成本管理促进中小企业竞争力研究
发布时间：2018-09-06 20:12
【摘要】：合理的企业成本管理能够降低中小企业的生产成本,落实产品质量责任制和提高企业经济效益。然而,我国中小企业成本管理目前存在质量成本的意识不强,没有形成完整的治理成本管理体系,忽略产品设计阶段的质量成本管理,没有重视到质量成本数据分析的重要性等问题。故此,中小企业应当从增强质量成本管理的意识,加强质量管理制度的落实工作和建立健全的质量成本管理体系三方面着手,以提高企业的竞争力。
[Abstract]:Reasonable enterprise cost management can reduce the production cost of small and medium-sized enterprises, carry out the product quality responsibility system and improve the economic benefit of the enterprise. However, the cost management of small and medium-sized enterprises in our country is not conscious of quality cost at present, it does not form a complete management cost management system, and neglects the quality cost management in the stage of product design. No attention has been paid to the importance of quality cost data analysis and so on. Therefore, small and medium-sized enterprises should strengthen the awareness of quality cost management, strengthen the implementation of quality management system and establish a sound quality cost management system in order to improve the competitiveness of enterprises.
【作者单位】： 哈尔滨金融学院会计系;
【基金】：黑龙江省教育厅人文社会科学研究项目(12544047)
【分类号】：F275.3;F276.3
[Abstract]:Reasonable enterprise cost management can reduce the production cost of small and medium-sized enterprises, carry out the product quality responsibility system and improve the economic benefit of the enterprise. However, the cost management of small and medium-sized enterprises in our country is not conscious of quality cost at present, it does not form a complete management cost management system, and neglects the quality cost management in the stage of product design. No attention has been paid to the importance of quality cost data analysis and so on. Therefore, small and medium-sized enterprises should strengthen the awareness of quality cost management, strengthen the implementation of quality management system and establish a sound quality cost management system in order to improve the competitiveness of enterprises.
【作者单位】： 哈尔滨金融学院会计系;
【基金】：黑龙江省教育厅人文社会科学研究项目(12544047)
【分类号】：F275.3;F276.3
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