基于顾客满意的质量成本管理研究

发布时间：2018-01-18 01:15

本文关键词：基于顾客满意的质量成本管理研究　出处：《江苏科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：买方市场条件下，企业之间的竞争日趋激烈，企业要在激烈的竞争中保持竞争优势，必须关注顾客需求。在这种形势下，以顾客满意为导向的质量成本管理应运而生。以顾客为中心的质量成本管理，不仅关注企业价值，更关注顾客价值，它致力于同时达到两方面的效果：一是提高企业产品和服务质量，降低企业成本，实现企业价值最大化，二是提高顾客满意度，实现顾客价值最大化。因此，企业在进行质量成本管理时，要兼顾企业和顾客两个方面，在满足顾客需求的同时努力为企业创造价值。本文试图从顾客满意出发，为企业质量成本管理探索出一条有效的途径。论文首先通过分析传统质量成本管理的缺陷，重新思考顾客满意视角下质量成本管理的涵义并构建基于顾客满意的质量成本体系；其次，探讨了构建质量成本管理模型所应采取的方法，并根据企业的生产经营过程来分析质量成本的影响因素，确定质量成本模型所涉及到的变量，构建以顾客满意为导向的质量成本的系统动力学模型；再次，以ABC公司为例，针对ABC公司的现有资料和经营情况，用Vensim软件对模型进行模拟仿真，，帮助ABC公司管理者了解和诊断当前经营环境下企业运营中存在的问题；最后，进行策略模拟，观察实施效果，从供应商管理、价格制定、员工培训等方面提出优化策略，为管理者进行策略改进提供依据。
[Abstract]:Under the condition of buyer's market, the competition among enterprises is becoming more and more intense. In order to maintain the competitive advantage in the fierce competition, enterprises must pay attention to the customer's demand. Customer satisfaction oriented quality cost management emerged as the times require. Customer-centered quality cost management not only pays attention to enterprise value, but also pays attention to customer value. It is committed to achieve two effects simultaneously: first, to improve the quality of enterprise products and services, and reduce enterprise costs. To maximize the value of enterprises, the second is to improve customer satisfaction and maximize customer value. Therefore, enterprises should take into account both enterprise and customer in quality cost management. This paper tries to explore an effective way for enterprise quality cost management from customer satisfaction. Firstly, by analyzing the defects of traditional quality cost management, this paper reconsiders the meaning of quality cost management from the perspective of customer satisfaction and constructs a quality cost system based on customer satisfaction. Secondly, the paper discusses the method of constructing the quality cost management model, and analyzes the influencing factors of the quality cost according to the production and operation process of the enterprise, and determines the variables involved in the quality cost model. The system dynamics model of quality cost oriented by customer satisfaction is constructed. Thirdly, taking ABC Company as an example, according to the existing data and operating situation of ABC Company, the model is simulated by Vensim software. Help ABC managers to understand and diagnose the existing problems in the current business environment; Finally, the strategy simulation is carried out, the effect of implementation is observed, and the optimization strategy is put forward from the aspects of supplier management, price setting and employee training, which provides the basis for the managers to improve the strategy.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.721;F274;F406.7

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