本文選題：精益思維 + 質(zhì)量成本管理��； 參考：《哈爾濱工業(yè)大學(xué)》2017年碩士論文

【摘要】：如今市場競爭越發(fā)激烈,很多企業(yè)需要基于差異化和成本領(lǐng)先方可生存,所以想在市場競爭中脫穎而出就需要利潤最大化,有效的控制成本。因此,對于目前狀況下的中國來說,如何有效的控制和降低成本是企業(yè)研究重點(diǎn)。在目前信息全球化開放的時(shí)代,企業(yè)之間的競爭已經(jīng)不僅僅是產(chǎn)品和價(jià)格之間的蔣政了,已經(jīng)延伸到上下游配套供應(yīng)商。以往傳統(tǒng)的質(zhì)量成本管理更多關(guān)注的是企業(yè)內(nèi)部生產(chǎn)環(huán)節(jié)中涉及到的質(zhì)量問題而引發(fā)的成本增加,但是這種角度管控質(zhì)量成本帶來的收益只是完成了其中一部分,其余環(huán)節(jié)中的質(zhì)量成本產(chǎn)生并沒有被提前預(yù)防或者事后分析。這樣并不有利于企業(yè)的長久發(fā)展。因?yàn)閷τ谥圃旒庸み^程的過分關(guān)注,導(dǎo)致其上下游環(huán)節(jié)所產(chǎn)生的浪費(fèi)不被重視,十分不利于企業(yè)的長遠(yuǎn)發(fā)展。改變原有的成本管理模式,加強(qiáng)企業(yè)內(nèi)部整體成本控制和管理水平是當(dāng)今制造企業(yè)的首要任務(wù)。傳統(tǒng)的成本管理模式具有局限性,因此必須以一種新的管理方法用于加強(qiáng)成本控制。精益思維是有實(shí)踐依據(jù)的,結(jié)構(gòu)化的一種方法,基于采購的研究和設(shè)計(jì),企業(yè)運(yùn)營過程中的質(zhì)量等,分析成本,結(jié)合策略、控制成本、提高質(zhì)量成本控制體系,降低經(jīng)營成本,杜絕浪費(fèi),最大限度地滿足客戶特殊和不同需要。但是目前有很多企業(yè)引進(jìn)精益思維只是做出了相應(yīng)的制度或者流程,僅僅改變了管理模式而已,并沒有實(shí)際的降低質(zhì)量成本。針對此現(xiàn)象,本文選擇精益思維方式下的質(zhì)量成本控制作為研究對象。首先對精益思維和質(zhì)量成本控制的研究背景和研究意義進(jìn)行了說明,并通過理論依據(jù)確定本文研究的理論基礎(chǔ);其次,通過介紹質(zhì)量成本管理在國內(nèi)外的應(yīng)用情況,分析了發(fā)展質(zhì)量成本管理的必然性;在此,深入分析了C公司由制造加工過程單一控制向精益化質(zhì)量成本控制的轉(zhuǎn)化,抓住精益化質(zhì)量成本管理的精髓,將其運(yùn)用到質(zhì)量成本控制中。本文的研究價(jià)值,在于強(qiáng)調(diào)精益思維和質(zhì)量成本控制相結(jié)合的重要性,最后還提出了在實(shí)際應(yīng)用中應(yīng)注意的一些問題。
[Abstract]:Nowadays, the market competition is more and more intense, many enterprises need to live based on differentiation and cost leading, so to stand out in the market competition, we need to maximize profits and control the cost effectively. Therefore, for China, how to effectively control and reduce costs is the focus of enterprise research. In the era of information globalization, the competition between enterprises is not only between products and prices, but also extends to upstream and downstream suppliers. In the past, the traditional quality cost management paid more attention to the cost increase caused by the quality problems involved in the internal production link of the enterprise. The cost of quality in the rest of the link was not prevented or analyzed in advance. This is not conducive to the long-term development of enterprises. Because of the excessive attention to the manufacturing process, the waste caused by the upstream and downstream links is not attached importance, which is not conducive to the long-term development of enterprises. To change the original cost management mode and strengthen the internal cost control and management level is the primary task of manufacturing enterprises. The traditional cost management mode has its limitations, so it is necessary to use a new management method to strengthen cost control. Lean thinking is based on practice, a structured method, based on research and design of procurement, quality in the course of enterprise operation, etc., analyzing cost, combining strategy, controlling cost, improving quality cost control system, reducing operating cost, etc. Eliminate waste and meet the special and different needs of customers to the maximum extent. But at present, many enterprises introduce lean thinking only to make the corresponding system or process, only changed the management mode, and did not actually reduce the quality cost. In view of this phenomenon, this article chooses the quality cost control under the Lean thinking mode as the research object. Firstly, the research background and significance of lean thinking and quality cost control are explained, and the theoretical basis of this study is determined by theoretical basis. Secondly, the application of quality cost management at home and abroad is introduced. The inevitability of developing quality cost management is analyzed, and the transformation from single control in manufacturing process to lean quality cost control in C Company is deeply analyzed, and the essence of lean quality cost management is grasped. Apply it to quality cost control. The research value of this paper lies in emphasizing the importance of the combination of lean thinking and quality cost control. Finally, some problems that should be paid attention to in practical application are put forward.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426;F406.7;F273.2

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