大金电机公司质量成本改进研究

发布时间：2018-02-17 00:56

本文关键词： 全面质量管理质量成本经营战略改进　出处：《苏州大学》2014年硕士论文　论文类型：学位论文

【摘要】：质量成本管理是全面质量管理(TQM:Total Quality Management)工作的一个关键部分,同时它也是支撑质量管理工作的经济性基础。研究推行TQM企业的质量成本合理性和改进方法,是帮助提高质量管理水平和培养经营战略头脑的重要途径。本文从大金电机公司的TQM现状分析开始,在充分把握企业自身的质量管理“风土”和“人情”的前提下,对质量成本的内、外合理性进行认真分析研讨。文中不但结合传统的质量成本与销售额占比的质量成本率的计算分析,还使用了结合利润情况进行对比分析的方法,以达到对于像大金电机公司这种成本率较高的制造型企业有针对性地进行质量成本合理性分析的目的。同时也通过对质量成本结构比进行计算比较,并结合历史趋势的分析,探求质量成本各项目间的既相互依存又此消彼长的复杂关系。针对大金电机公司的产品质量水平、经营成本的占比以及质量成本内部结构的分析结果,笔者提出了寻求“保障最优化、效益最优化、结构最优化”的“三优”思想,并期望以此来作为推动全公司层面的质量改善和质量成本改进的旗帜和方针,全面活用各种改善手法和新技术、新手段来推动公司质量管理革新和成本合理化。
[Abstract]:Quality cost management is a key part of TQM: total Quality Management, and it is also the economic foundation to support quality management. It is an important way to help improve the quality management level and train the management strategic mind. This paper begins with the analysis of the current situation of TQM in Dajin Electric Company, under the premise of fully grasping the "local" and "human" of the quality management of the enterprise itself, the author puts forward the quality cost of the company. The paper not only combines the traditional calculation and analysis of quality cost and the ratio of quality cost to sales volume, but also uses the method of comparing and analyzing the situation of profit. In order to achieve the purpose of reasonable analysis of quality cost for manufacturing enterprises with high cost rate, such as Dajin Motor Company, and through calculating and comparing the ratio of quality to cost structure, and combining with the analysis of historical trend, To explore the complex relationship between the items of quality cost which depends on each other and increases and goes up and down. In view of the product quality level, the proportion of operating cost and the analysis result of internal structure of quality cost, the author puts forward the idea of "three optimizations": "guarantee optimization, benefit optimization, structure optimization", which is based on the analysis of the product quality level, the proportion of operating cost and the internal structure of quality cost. It is expected that this will be used as a banner and policy to promote quality improvement and quality cost improvement at the whole company level, and all kinds of improvement techniques and new technologies will be fully used, and new means will be used to promote the innovation and cost rationalization of quality management in the company.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F273.2;F406.7

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