C冶炼厂质量成本管理改进研究

发布时间：2018-04-28 06:16

本文选题：质量成本管理 + 冶炼厂　；参考：《华南理工大学》2014年硕士论文

【摘要】：随着全球化带来的激烈竞争，质量已成为竞争的首要因素。以往的高质量就意味着高成本，但随着质量与经济结合的不断深入，企业也可能以低成本提供高质量的产品和服务。企业同时关注“质量”与“成本”而开展质量成本管理，能够使企业质量与经济相结合，带来质量成本效益。C冶炼厂属于有色金属行业，产品质量对其至关重要。然而，C冶炼厂在现阶段和未来的发展过程中面对诸多挑战，亟需提高自身竞争力以降低外部不利因素的影响。此时，有效的实施质量成本管理能够帮助C冶炼厂走质量效益型的发展道路，提升未来竞争实力。本文从质量成本概念入手，总结了国内外现有质量成本管理研究成果，，以C冶炼厂为研究实例，采用理论与实践相结合以及定量与定性相结合的方法进行研究。首先，通过调查分析了C冶炼厂质量成本管理的现状，找出现行质量成本管理在实施过程中存在的问题，主要包括组织机构、质量成本核算、分析、质量改进和控制。然后，针对现有的质量成本管理问题，根据C冶炼厂自身特点，从组织结构的调整、质量成本核算的完善、分析的改进、基于质量成本的质量改进以及形成有效的控制方面，提出了适宜C冶炼厂的改进建议。最后，为了保证质量成本管理改进方案在C冶炼厂的有效实施，提出几点保障措施，以期C冶炼厂能通过提升质量成本管理水平，降低企业成本，从而提升企业核心竞争力，提高企业经济效益。本文的研究是针对C冶炼厂的具体问题提出相应的改进建议，对C冶炼厂的质量成本管理具有一定的指导意义。同时对同行业中其他冶炼厂具有一定的参考价值，由于具体企业的情况不同，本文的研究成果存在一定的局限性，在推广应用时则需要更加具体的、深入的研究。
[Abstract]:With the fierce competition brought by globalization, quality has become the primary factor of competition. In the past, high quality means high cost, but with the combination of quality and economy, enterprises may provide high quality products and services at low cost. Enterprises pay attention to "quality" and "cost" and carry out quality cost management at the same time, which can combine enterprise quality with economy, and bring quality cost benefit. C smelter belongs to nonferrous metal industry, product quality is very important to it. However, the smelter is facing many challenges in the present stage and the future development process, so it is urgent to improve its own competitiveness to reduce the influence of external adverse factors. At this point, the effective implementation of quality cost management can help C smelter to take the path of quality and efficiency, and enhance the future competitive strength. Starting with the concept of quality cost, this paper summarizes the existing research results of quality cost management at home and abroad, taking C smelter as an example, combining theory with practice and combining quantitative and qualitative methods. Firstly, the present situation of quality cost management in C smelter is analyzed, and the existing problems in the implementation of quality cost management are found out, including organization, quality cost accounting, analysis, quality improvement and control. Then, in view of the existing quality cost management problems, according to the characteristics of C smelter, from the aspects of organizational structure adjustment, quality cost accounting perfection, analysis improvement, quality improvement based on quality cost and forming effective control, Suggestions for improvement of C smelter are put forward. Finally, in order to ensure the effective implementation of the improvement scheme of quality cost management in C smelter, several safeguard measures are put forward, so that C smelter can improve the level of quality cost management and reduce the cost of enterprise, thereby enhancing the core competitiveness of the enterprise. Improve the economic efficiency of enterprises. The research in this paper is aimed at the concrete problems of C smelter and puts forward corresponding suggestions for improvement, which is of certain guiding significance to the quality cost management of C smelter. At the same time, it has certain reference value to other smelters in the same industry. Because of the different situations of the specific enterprises, the research results of this paper have some limitations, and need more concrete and in-depth research in the popularization and application.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F273.2;F406.72;F426.32

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