A集团企业质量成本管理的方案设计

发布时间：2018-03-03 01:12

本文选题：建筑施工　切入点：质量成本　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：质量成本管理是企业利用与质量职能有关的部门和人员对产品质量成本实行的一整套的活动，质量成本管理在建筑行业中有着广泛的应用，其综合反映着一个工程质量的适用性与其经济性，因此说质量成本管理对建筑企业有着非常重要的意义。本文针对建筑企业质量成本管理的现状和目前存在的问题，重点研究了A企业目前的质量成本管理现状并且分析了其产生这些问题的原因。对A集团的研究采用实地调研的方式，借助质量经济理念，让理论和实际密切相连。通过分析，A集团目前质量成本管理存在多方面的问题，比如成本管理理论和成本控制方案不匹配、不能彻底根除造成质量成本损失的原因、缺少实际效果的质量成本核算、不能够以恰当的思路去分析质量损失成本、没有采取正确的方法深入研究质量成本预测和管理方案、质量成本管理没有得到一个良好的财务支持、虽然企业实行了质量成本管理，，但在质量成本核算和分析质量损失成本等方面，依然存有很多的不妥之处等几个方面的问题。针对这些问题，本文结合目前建筑企业施工管理现状和A集团目前的实际情况，提出了以“四个建立”为中心的解决方法，以此为指导工具，建立合理的实施方案和框架。文章主要针对“辽宁A集团”（简称“A集团”）现有的情况和问题，建立了“A集团”正确的质量成本管理方案。通过实施这套方案，使企业依据现下的特点，开展有效的质量成本管理和控制，降低了质量成本，收到了明显的效果，成为建筑施工行业实施质量成本管理的良好典范。与此同时，利用拓展相关理论其知识领域的应用范围的这一研究方法，通过在生产实践中的合理运用提供了一个例子。尝试对于在施工企业中存在的问题开展质量成本管理问题的实证研究，将促进企业利益提高和长远发展，使企业达到降低成本、提高生产经营的效率，对于真正实现“高品质、低成本”战略具有很重要的指导意义。
[Abstract]:Quality cost management (QCM) is a whole set of activities in which the departments and personnel concerned with the quality function are used to implement the product quality cost. The quality cost management has been widely used in the construction industry. It reflects the applicability and economy of a project quality, so quality cost management is of great significance to construction enterprises. This paper aims at the current situation and existing problems of quality cost management in construction enterprises. This paper focuses on the current situation of quality cost management in A enterprise and analyzes the causes of these problems. Let the theory and practice be closely linked. By analyzing the problems existing in the current quality cost management of Group A, such as the mismatch between the cost management theory and the cost control scheme, the causes of the loss of quality cost cannot be completely eradicated. Lack of actual effect of quality cost accounting, can not use appropriate ideas to analyze the cost of quality loss, did not take the correct method of in-depth study of quality cost prediction and management plan, The quality cost management has not received a good financial support. Although the enterprise has implemented the quality cost management, but in the quality cost accounting and the analysis quality loss cost and so on aspect, There are still a lot of problems in some aspects, such as inappropriateness. In view of these problems, combining the current construction management situation of construction enterprises and the actual situation of Group A at present, this paper puts forward a solution centered on "four Establishment". This paper mainly aims at the existing situation and problems of Liaoning A Group (referred to as "A Group"), and establishes the correct quality cost management scheme of "A Group". According to the present characteristics, the enterprise can carry out effective quality cost management and control, reduce the quality cost, get obvious results, and become a good example for the construction industry to implement quality cost management. At the same time, using this research method to expand the scope of application of relevant theories in the field of knowledge, Through the reasonable application in production practice, this paper provides an example. To try to carry out an empirical study on the quality and cost management of the problems existing in the construction enterprises will promote the improvement and long-term development of the interests of the enterprises and reduce the costs of the enterprises. Improving the efficiency of production and management is of great significance to realize the strategy of "high quality and low cost".
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.92

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