基于质量竞争力的制造企业质量成本控制系统研究

发布时间：2018-04-18 12:58

  本文选题：质量竞争力 + 质量成本控制　； 参考：《哈尔滨工程大学》2014年博士论文

【摘要】：在竞争无所不在、市场变化日新月异的今天,质量的重要性也日益彰显,“质量第一”的理念已逐渐深入人心。然而在质量管理活动中,质量成本和质量经济性却一直未能得到制造企业的充分重视,质量、成本和收益三者之间的平衡一直是制造企业难解的困境。在此背景下,本文对基于质量竞争力的制造企业质量成本控制系统展开研究,主要研究内容如下:提出了基于质量竞争力的制造企业质量成本控制的概念体系,并对相关概念进行界定。通过对我国制造企业质量成本控制和质量竞争力发展现状的分析,阐释了我国制造企业质量成本控制和质量竞争力发展所面临的问题。阐释了制造企业质量成本控制到质量竞争力的演化路径,明确了质量竞争力各要素对制造企业质量成本控制的作用和要求,同时,通过设计和发放调查问卷,运用积差相关分析方法对制造企业质量竞争力与质量成本控制的相关性进行检验和分析。界定基于质量竞争力的制造企业质量成本控制系统的概念,分析系统的目标与功能,明确系统的主体与边界,构建制造企业质量成本控制系统,描述系统中主体子系统和辅助子系统的结构。在此基础上,提炼出质量成本控制过程中的三个核心子系统,并阐释核心子系统的概念,运行机理和内容。以系统论为理论依据,阐释基于质量竞争力的制造企业质量成本控制系统运行机制的内涵及特征,分别从功能、机理、内容等方面阐明系统运行的协调机制、动力机制和自律机制。评价基于质量竞争力的制造企业质量成本控制系统运行效果。通过对现有质量成本控制评价方法的对比分析,确定DEA方法为质量成本控制系统运行效果评价的基本方法。在此基础上,依照DEA方法原理,设计评价指标体系的构建原则及具体的评价指标体系内容,并基于DEA模型评价系统的运行效果,以具体制造企业为例,验证质量成本控制系统运行效果模型对系统运行的适用性。最后,提出提高我国制造企业质量成本控制的对策和建议,突出质量竞争力在质量成本控制过程中的导向作用,设置推动质量成本控制系统运行的组织机构,明确搭建质量成本信息平台对质量成本控制活动的功能和作用。
[Abstract]:With the competition everywhere and the market changing with each passing day, the importance of quality is becoming more and more obvious, and the idea of "quality first" has gradually become popular.However, in the quality management activities, the quality cost and quality economy have not been fully paid attention to by manufacturing enterprises. The balance between quality, cost and income has always been a difficult dilemma for manufacturing enterprises.Under this background, the quality cost control system of manufacturing enterprises based on quality competitiveness is studied in this paper. The main contents are as follows: the concept system of quality cost control based on quality competitiveness is put forward.And related concepts are defined.By analyzing the current situation of quality cost control and quality competitiveness of manufacturing enterprises in China, the problems of quality cost control and quality competitiveness development of manufacturing enterprises in China are explained.This paper expounds the evolutionary path from quality cost control to quality competitiveness of manufacturing enterprises, clarifies the role and requirements of various elements of quality competitiveness to quality cost control of manufacturing enterprises. At the same time, through designing and issuing questionnaires,The correlation between quality competitiveness and quality cost control of manufacturing enterprises is tested and analyzed by using product difference correlation analysis method.This paper defines the concept of quality cost control system based on quality competitiveness, analyzes the objectives and functions of the system, defines the main body and boundary of the system, and constructs the quality cost control system of manufacturing enterprises.Describes the structure of the principal subsystem and the auxiliary subsystem in the system.On this basis, three core subsystems in the process of quality cost control are extracted, and the concept, operation mechanism and content of the core subsystem are explained.Based on the system theory, this paper explains the connotation and characteristics of the operation mechanism of the quality cost control system of manufacturing enterprises based on the quality competitiveness, and expounds the coordination mechanism of the system operation from the aspects of function, mechanism, content and so on.Dynamic mechanism and self-discipline mechanism.Evaluate the effect of quality cost control system based on quality competitiveness.Through the comparison and analysis of the existing quality cost control evaluation methods, the DEA method is determined as the basic method to evaluate the operation effect of the quality cost control system.On this basis, according to the principle of DEA method, the construction principle and the concrete evaluation index system content of the evaluation index system are designed, and based on the DEA model to evaluate the running effect of the system, taking the concrete manufacturing enterprise as an example,Verify the applicability of the quality cost control system operation effect model to the system operation.Finally, it puts forward the countermeasures and suggestions to improve the quality cost control of our manufacturing enterprises, emphasizes the guiding role of quality competitiveness in the process of quality cost control, and sets up the organization to promote the operation of quality cost control system.Make clear the function and function of setting up quality cost information platform for quality cost control activities.
【学位授予单位】：哈尔滨工程大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F425;F273.2;F406.72
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本文编号：1768476