GS食品公司质量成本管理应用研究

发布时间：2018-01-14 00:09

本文关键词：GS食品公司质量成本管理应用研究　出处：《河北大学》2013年硕士论文　论文类型：学位论文

【摘要】：在食品质量备受关注的今天，我国的食品企业面临着一个急需解决的问题，市场对食品质量的要求越来越高，而高质量则需要较高的成本投入,过高的质量成本压力给许多企业带来很大的困扰。要解决这一问题，我国的食品企业尤其是中小食品企业有必要转变管理方式，开展和完善质量成本管理，具体地说，就是用货币形式反映出企业生产管理中的各项质量管理活动的费用支出包括质量成本费用总和及质量成本项目构成并把影响质量成本的各成本项目控制在一定范围内，制定改进措施，寻求最佳成本，最终改善企业低质量、低效益的情况，实现高质量、高效益的目标。质量成本管理的研究在国外已经开展多年，在我国也不乏许多成功案例，这一管理活动受到越来越多企业领导者的重视，，但是对于中小企业尤其是特定行业的中小企业对于如何开展适合自身企业的质量成本管理虽也有经验可循可还需继续探索。北京GS经贸有限公司是一家集开发、生产、销售为一体的中小食品企业，随着食品行业的竞争日益激烈，该企业同样遇到了质量成本过高的问题。本文主要工作就是把质量成本管理引进到该公司的日常管理工作之中，通过开展质量成本管理明确企业质量成本是否合理以及存在的问题，进而提出该企业质量成本管理控制优化措施，使企业依靠质量和成本的优势在行业竞争中立于不败之地。论文研究的是中小企业的质量成本管理，目的是通过对质量成本的研究，实现提高质量、控制质量成本及总成本并实现企业不断提高经济效益的目标，从而提高企业市场地位。文章首先介绍了质量成本的含义以及质量成本预测、计划、核算、分析、控制、优化等质量成本管理理论；其次，在阅读了众多参考文献及对公司进行实习调研了解的基础上，并根据GS食品公司的管理现状，规范了质量成本管理组织机构、部门职责及质量管理控制流程，确定了企业质量成本项目设置、质量成本核算内容，介绍了适用于该中小企业的质量成本控制优化方法，最后将这些质量成本管理方法应用于企业的实践中，选取了该企业白砂糖这一产品2011年4-10月份质量成本数据，对这些数据进行分析并根据数据分析结果探讨了该阶段企业应该采取的质量成本的控制与优化措施。本文希望通过对GS公司开展的质量成本管理应用研究，对该企业能够具有实用性、可操作性并取得实际的经济效益提高的效果，同时为同行业同规模的中小企业开展质量成本管理提供一份可以借鉴的成功经验，对食品行业尤其是中小食品企业能起到一定的推动作用。
[Abstract]:In the food quality of today, food enterprises in China are facing a problem that needs to be solved urgently. The market demands higher and higher food quality, and high quality needs higher cost input. Too high quality cost pressure brings a lot of trouble to many enterprises. To solve this problem, it is necessary for food enterprises, especially small and medium-sized food enterprises, to change their management methods and develop and perfect quality cost management. Specifically. It is to reflect in the form of money the expenses of various quality management activities in the production management of an enterprise, including the sum of the quality cost, the total cost of the quality cost and the composition of the quality cost items, and control the cost items that affect the quality cost in a certain way. Inside. Make improvement measures, seek the best cost, and finally improve the situation of low quality and low benefit, and achieve the goal of high quality and high benefit. The research of quality cost management has been carried out in foreign countries for many years, and there are many successful cases in our country. This management activity has been paid more and more attention to by more and more enterprise leaders. But for the small and medium-sized enterprises, especially the small and medium-sized enterprises in the specific industry, although they have experience in how to carry out the quality cost management suitable for their own enterprises, we still need to continue to explore. Beijing GS Economic and Trade Co., Ltd is a collective development company. . Production, sales as one of the small and medium-sized food enterprises, with the food industry increasingly fierce competition. The enterprise also encountered the problem of high quality cost. The main work of this paper is to introduce quality cost management into the daily management of the company. Through the development of quality cost management to determine whether the enterprise quality cost is reasonable and the existing problems, and then put forward the enterprise quality cost management control optimization measures. Make the enterprise rely on the advantage of quality and cost in the industry competition in an invincible position. The purpose of this paper is to improve quality, control quality cost and total cost, and achieve the goal of continuously improving economic benefits through the study of quality cost. In order to improve the market position of enterprises, the article first introduces the meaning of quality cost and quality cost prediction, planning, accounting, analysis, control, optimization and other quality cost management theory; Secondly, on the basis of reading many references and investigating the company, and according to the current management situation of GS food company, the quality cost management organization is standardized. The responsibility of the department and the process of quality management and control are discussed. The project setting of quality cost and the content of quality cost accounting are determined. The optimization method of quality cost control suitable for this small and medium-sized enterprise is introduced. Finally, this paper applies these quality cost management methods to the practice of the enterprise, and selects the quality cost data of this enterprise's white granulated sugar from April to October in 2011. This paper analyzes these data and discusses the measures of quality cost control and optimization which should be taken by enterprises in this stage according to the results of data analysis. This paper hopes to study the application of quality cost management in GS Company. For this enterprise can be practical, operational and achieve practical economic benefits to improve the effect, and for the same size of small and medium-sized enterprises in the same industry to carry out quality cost management to provide a successful experience can be used for reference. Food industry, especially small and medium-sized food enterprises can play a role in promoting.
【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;F426.82

【参考文献】