本文關(guān)鍵詞：FN公司質(zhì)量成本管理研究　出處：《華東理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 質(zhì)量成本 質(zhì)量成本核算 防錯(cuò)法管理

【摘要】：強(qiáng)化質(zhì)量成本管理是企業(yè)全球化的基本要求,有助于降低產(chǎn)品的制造總成本,提高企業(yè)利潤(rùn)率及市場(chǎng)競(jìng)爭(zhēng)能力,有助于促進(jìn)并提高產(chǎn)品質(zhì)量水平,增強(qiáng)客戶滿意度。然而,在企業(yè)實(shí)際的質(zhì)量成本管理中存在著諸多的問(wèn)題,尤其是在質(zhì)量成本管理的執(zhí)行過(guò)程中的控制及質(zhì)量成本核算方面尤為突出。本文以FN公司為研究對(duì)象,使用了文獻(xiàn)調(diào)查法、統(tǒng)計(jì)分析法及案例分析等分析方法。首先,對(duì)質(zhì)量成本管理的發(fā)展史的進(jìn)行了系統(tǒng)的深入的研究,分析了質(zhì)量成本的涵義,描述了質(zhì)量成本管理涉及過(guò)程的主要內(nèi)容以及實(shí)施要點(diǎn)。同時(shí)對(duì)質(zhì)量成本的改善方法—防錯(cuò)法做了詳盡的描述。其次,探討了 FN公司質(zhì)量成本管理的現(xiàn)狀,存在的問(wèn)題以及形成這些問(wèn)題的根本原因。接著,對(duì)FN公司質(zhì)量成本管理存在的問(wèn)題分別提出了對(duì)應(yīng)的改善措施,以及通過(guò)導(dǎo)入質(zhì)量成本改善方法—防錯(cuò)法來(lái)降低內(nèi)部損失成本并對(duì)實(shí)施的結(jié)果做了驗(yàn)證。最后,對(duì)論文進(jìn)行了全面的總結(jié),確定將來(lái)研究的方向。
[Abstract]:Strengthen the quality cost management is the basic requirement of enterprise globalization, helps to reduce the product manufacturing cost, improve enterprise profitability and market competition ability, help to promote and improve the level of product quality, enhance customer satisfaction. However, there are many problems in the enterprise quality cost management practice, especially the control and quality cost accounting in the implementation process of quality cost management in particularly prominent. Taking FN company as the research object, using the method of literature survey, statistical analysis and case analysis method. Firstly, the history of the development of quality cost management is researched, analyzed the definition of quality cost and describes the main contents of quality cost management relates to the process and key points of implementation. At the same time, improve the method of quality cost proofing detailed description method. Secondly, discusses the FN The situation of quality cost management problems and the formation of the root causes of these problems. Then, the corresponding improvement measures of FN company quality cost management problems were put forward, and through the introduction of quality cost improvement method of error proofing methods to reduce the internal loss cost and the implementation of the results is verified. Finally in this paper, a comprehensive summary, determine the direction of future research.

【學(xué)位授予單位】：華東理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.72;F416.471

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2 徐健;淺談推廣質(zhì)量成本管理的必要性[J];計(jì)量與測(cè)試技術(shù);2002年02期

3 蔡蘇艷;企業(yè)質(zhì)量成本管理的決策和控制[J];林業(yè)財(cái)務(wù)與會(huì)計(jì);2002年07期

4 章鳴星,周敏;企業(yè)應(yīng)用質(zhì)量成本管理[J];塔里木農(nóng)墾大學(xué)學(xué)報(bào);2003年03期

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本文編號(hào)：1378234