中粮生化肇东公司燃料乙醇项目质量成本管理研究

发布时间：2018-05-24 19:41

本文选题：燃料乙醇 + 质量成本　；参考：《吉林大学》2014年硕士论文

【摘要】：质量成本是成本中的一部分，包括为保证产品或服务质量而付出的成本以及产品不合格的损失成本。质量成本管理是指企业通过对质量成本的整体控制而达到产品质量和服务质量的保证体系，它是企业协调质量和成本等相关部门为保证产品质量对相应的质量成本进行的一些管理活动。尽管中粮生化肇东公司目前已经实施质量成本管理，但是却没有建立相应的质量成本管理组织与质量成本管理体系，导致公司的质量成本管理没能发挥其应有的作用。该项研究本着发现问题，分析问题，解决问题的思路，采用实地调研的方式对中粮生化肇东公司燃料乙醇项目进行了深入研究，借助质量经济理念，让理论和实际密切相连。中粮生化肇东公司乙醇项目质量成本管理研究首先介绍了研究背景及研究意义，随着能源危机的加深，燃料公司的竞争日益激烈，而企业若想提升自身的竞争地位，一方面是提高质量，另一方面就是降低成本，，因此对公司燃料乙醇项目进行质量成本管理的研究十分有必要。其次通过分析中粮肇东公司燃料乙醇项目质量成本管理的现状，发现中粮生化肇东公司燃料乙醇项目在质量管理方面存在诸多问题。例如项目管理人员没有树立正确的质量成本观念，缺少科学的方法对质量成本进行预测与核算，没有结合成本管理理论提出符合公司现状的质量成本控制方案，没能从根本上对产生质量成本的原因提出解决措施，而且公司的财务等职能部门没有对该项目的质量成本管理提供足够的支持与配合等。进而针对项目现存的问题，提出了具有针对性的质量成本管理方案，包括质量成本结构的平衡，控制预防成本、降低鉴定成本的思想与措施。最后，通过建立质量成本管理体系，加强对该体系的维护，以及建立燃料乙醇项目中的质量成本考核来保障中粮生化肇东公司燃料乙醇项目质量成本管理的顺利进行。文章针对中粮生化肇东公司燃料乙醇项目的现状和问题，建立了与项目相匹配的质量成本管理体系。通过该体系的导入与维护，使该项目的管理人员能够根据公司实际情况实施质量成本管理措施，在保证产品质量的情况下使得质量成本大大减少，提高了项目收益。与此同时，利用质量成本管理理论，以及精益生产中的全面质量管理理论，进行了该项目的质量成本管理实践。论文对中粮生化肇东公司燃料乙醇项目中存在的问题开展质量成本管理问题研究，对公司贯彻落实低成本战略具有重要意义，有利于公司经营效率的提高和长远发展。
[Abstract]:Quality cost is a part of the cost, including the cost to ensure the quality of the product or service and the loss cost of the unqualified product. Quality cost management refers to the guarantee system of product quality and service quality through the overall control of quality cost. It is a kind of management activity that the enterprise coordinates quality and cost and other relevant departments to ensure the product quality. Although Cofco biochemistry Zhaodong company has implemented the quality cost management at present, it has not established the corresponding quality cost management organization and quality cost management system, resulting in the quality cost management of the company failed to play its due role. Based on the idea of finding problems, analyzing problems and solving problems, this study made a deep study on the fuel ethanol project of COFCO biochemistry Zhaodong Company by using field investigation. With the help of the concept of quality economy, the theory and practice were closely linked. The research on quality and cost management of ethanol project of Cofco biochemical Zhaodong Company firstly introduces the background and significance of the research. With the deepening of the energy crisis, the competition of fuel companies is becoming increasingly fierce, and if the enterprises want to enhance their competitive position, On the one hand, it is to improve the quality, on the other hand, to reduce the cost, so it is necessary to study the quality cost management of the fuel ethanol project. Secondly, by analyzing the current situation of the quality cost management of the fuel ethanol project in COFCO Zhaodong Company, it is found that there are many problems in the quality management of the fuel ethanol Project of CBF Zhaodong Company. For example, project managers have not set up the correct concept of quality cost, lack of scientific methods to predict and calculate the quality cost, and have not put forward quality cost control scheme according to the current situation of the company, combined with the cost management theory. At the same time, the company's finance and other functional departments did not provide sufficient support and cooperation to the quality cost management of the project. Then, aiming at the existing problems of the project, the paper puts forward the corresponding quality cost management scheme, including the balance of quality cost structure, the control of prevention cost, and the thought and measure of reducing the cost of appraisal. Finally, by establishing the quality cost management system, strengthening the maintenance of the system and establishing the quality cost assessment in the fuel ethanol project, the quality cost management of the fuel ethanol project of COFCO biochemistry Zhaodong Company is ensured. In view of the current situation and problems of fuel ethanol project in COFCO, a quality cost management system matching the project is established. Through the introduction and maintenance of the system, the managers of the project can carry out the quality cost management measures according to the actual situation of the company, which can reduce the quality cost greatly and increase the project income under the condition of ensuring the product quality. At the same time, using the theory of quality cost management and the theory of total quality management in lean production, the quality cost management practice of the project is carried out. The research on quality cost management in the fuel ethanol project of COFCO biochemistry Zhaodong Company is of great significance to the implementation of low cost strategy and is conducive to the improvement and long-term development of the company's operating efficiency.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.72

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