本文關鍵詞：PY機械廠質(zhì)量成本財務測度　出處：《鄭州航空工業(yè)管理學院》2017年碩士論文　論文類型：學位論文

  更多相關文章： 質(zhì)量成本 成本 財務測度

【摘要】：在企業(yè)產(chǎn)品成本之中,質(zhì)量成本作為其中的一大構成部分,不僅與企業(yè)成本相關,還涉及到產(chǎn)品質(zhì)量。而產(chǎn)品質(zhì)量問題不僅僅與企業(yè)利潤相關,也會對企業(yè)的發(fā)展產(chǎn)生顯著影響。企業(yè)不僅應該進行質(zhì)量成本管理,還應該對質(zhì)量成本管理的效果和效率進行監(jiān)督管理,使企業(yè)的質(zhì)量成本處于合理的水平,從而保證產(chǎn)品質(zhì)量,并保證企業(yè)的可持續(xù)發(fā)展。作為一種附加值和投入均相對較高的產(chǎn)業(yè),當航空工業(yè)企業(yè)的產(chǎn)品出現(xiàn)質(zhì)量問題時,將導致的損失遠超于其他工業(yè)企業(yè)出現(xiàn)質(zhì)量問題時引發(fā)的損失。因此文章對PY機械廠進行質(zhì)量成本財務測度的研究,以使企業(yè)保證產(chǎn)品的質(zhì)量,提高企業(yè)的可持續(xù)發(fā)展能力。通過案例研究法和文獻研究法的運用,以PY機械廠作為具體案例開展探究工作。對企業(yè)環(huán)境進行具體分析,并對2015年這一企業(yè)質(zhì)量成本核算結果進行探究,并結合企業(yè)的實際情況進行了財務測度,同時發(fā)現(xiàn)企業(yè)質(zhì)量成本管理方面的不足之處。針對企業(yè)開展質(zhì)量成本財務測度工作后,依據(jù)測度結果來對企業(yè)開展質(zhì)量成本管理工作提出建議,同時為企業(yè)的發(fā)展提出相應建議。創(chuàng)新之處在于對PY機械廠進行質(zhì)量成本財務測度時不僅關注了企業(yè)的顯性質(zhì)量成本,還從市場占有率、客戶群體、核心技術和持續(xù)發(fā)展四個方面關注了企業(yè)的隱性質(zhì)量成本,并根據(jù)財務測度的結果從市場占有率、客戶群體、核心技術和持續(xù)發(fā)展四個方面為企業(yè)的發(fā)展提出了建議。文章的價值在于預測企業(yè)的發(fā)展,結合質(zhì)量成本財務測度的結果,為企業(yè)提出相關建議。
[Abstract]:In the enterprise product cost, the quality cost, as one of the major components, not only relates to the enterprise cost, but also relates to the product quality, and the product quality problem is not only related to the enterprise profit. Enterprises should not only manage the quality cost, but also supervise the effect and efficiency of the quality cost management, so that the quality cost of the enterprise is at a reasonable level. In order to ensure the quality of products and ensure the sustainable development of enterprises. As a relatively high value-added and input industry, when the aeronautical industry enterprise product quality problems. The loss will be much higher than that caused by quality problems in other industrial enterprises. Therefore, this paper studies the financial measurement of quality cost in PY machinery factory to ensure the quality of products. Improve the ability of sustainable development of enterprises. Through the use of case study and literature research, take PY machinery plant as a specific case to carry out the inquiry work, and carry out specific analysis of the enterprise environment. And in 2015, this enterprise quality cost accounting results were explored, and combined with the actual situation of the enterprise to carry out the financial measurement. At the same time, we find the shortcomings of enterprise quality cost management. After carrying out the financial measurement of quality cost, we put forward some suggestions on the quality cost management according to the measurement results. At the same time put forward the corresponding suggestions for the development of enterprises. The innovation lies in the quality cost financial measurement of PY machinery factory not only pay attention to the dominant quality cost of the enterprise but also from the market share customer groups. Four aspects of core technology and sustainable development focus on the hidden quality cost of enterprises, and according to the results of financial measurement from the market share, customer groups. Four aspects of core technology and sustainable development are proposed for the development of enterprises. The value of this paper is to predict the development of enterprises, combined with the results of the financial measurement of quality costs, and put forward relevant suggestions for enterprises.
【學位授予單位】：鄭州航空工業(yè)管理學院
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.4;F406.72

【參考文獻】

相關期刊論文 前10條

1 李坤常;;企業(yè)成本核算探究[J];會計師;2014年14期

2 嚴晨宇;;現(xiàn)代質(zhì)量成本觀的理念探究[J];現(xiàn)代商業(yè);2012年30期

3 衛(wèi)靜璇;;關于質(zhì)量成本管理——對工業(yè)企業(yè)質(zhì)量成本管理運行程序的探討[J];山西財經(jīng)大學學報;2011年S3期

4 尚珊珊;尤建新;;質(zhì)量成本各要素關系研究及模型建立[J];管理評論;2011年09期

5 劉衛(wèi)東;應婧;;基于產(chǎn)品壽命周期的質(zhì)量成本模型及其分析[J];管理評論;2011年02期

6 任月君;;質(zhì)量成本核算探討[J];東北財經(jīng)大學學報;2008年04期

7 韓萍;;企業(yè)服務與市場占有率關系研究[J];新疆師范大學學報(自然科學版);2008年02期

8 劉玉敏;王t，

本文編號：1370716