X公司質量成本管理流程研究
發(fā)布時間：2018-12-21 10:58
【摘要】：隨著市場競爭的日益激烈,質量成為企業(yè)與消費者關注的焦點,而一個企業(yè)的成本又決定著它的利潤,同時,質量成本管理有利于提高公司管理系統(tǒng)的有效性,是評價管理工作的重要指標,是提升企業(yè)效益的重要工具。而對質量成本管理流程進行研究,從質量成本預測、計劃、控制、核算、分析、考核整個流程著手,能夠細化質量成本管理工作,使得質量成本管理更有針對性,提升質量成本管理效率。所以,進行質量成本管理流程研究愈為重要與必要。本文在綜述質量成本預測、計劃、控制、核算、分析、考核相關理論的基礎上,首先對X公司質量成本管理現(xiàn)狀進行了調查分析,并從X公司的質量成本管理組織結構、質量成本預測與計劃、質量成本控制、質量成本核算、質量成本分析、質量成本考核流程等方面闡述了 X公司的質量成本管理現(xiàn)狀,明確了 X公司質量成本管理流程中存在的問題主要包括質量成本預測和計劃不到位、沒有進行有效的質量成本控制、質量成本核算流程不完善、質量成本分析不夠系統(tǒng)全面、質量成本考核力度不夠。其次,針對公司質量成本預測和計劃流程方面存在的問題,在規(guī)范X公司質量成本構成科目的基礎上,構建了較為完善的質量成本預測與計劃流程;針對公司質量成本控制流程方面存在的問題,改進設計了公司產品要求識別質量成本控制流程、設計開發(fā)質量成本控制流程、采購質量成本控制流程、生產質量成本控制流程、銷售服務質量成本控制流程,以便從產品實現(xiàn)全過程來提升公司質量成本控制的有效性;針對公司質量成本核算流程不完善的問題,通過改進預防成本、鑒定成本、內部故障成本、外部故障成本等質量成本核算流程,使得公司的質量成本核算流程更加完善;針對公司質量成本分析流程方面存在的問題,在為公司設計了質量成本分析指標體系的基礎上,從質量成本總額分析、構成分析、故障成本分析、敏感性分析等方面,完善了質量成本分析方法與流程;針對公司質量成本考核流程方面存在的問題,在明確質量成本考核對象及其考核指標的基礎上,構建了質量成本考核模型,提出了考核結果的應用方法。最后,為了保障質量成本改進流程的實施,提出了包括提升全員質量成本管理意識、落實質量成本管理責任制、建立質量成本管理信息化系統(tǒng)在內的配套措施與建議。與X公司現(xiàn)有的質量成本管理流程相比,本文從質量成本全過程管理角度,運用BPR方法,為公司構建了一套較為完善的質量成本管理流程,對于公司更好的實施質量成本管理,提高管理效率提供了依據(jù)。
[Abstract]:With the increasingly fierce competition in the market, quality has become the focus of attention between enterprises and consumers, and the cost of an enterprise determines its profits. At the same time, quality cost management is conducive to improving the effectiveness of the company management system. It is an important index of evaluation and management, and an important tool to improve the efficiency of enterprises. The research on the quality cost management process, from the quality cost prediction, planning, control, accounting, analysis and assessment of the entire process, can refine the quality cost management work, make quality cost management more targeted. Improve the efficiency of quality cost management. Therefore, it is more important and necessary to study the quality cost management process. On the basis of summarizing the theories of quality cost prediction, planning, control, accounting, analysis and examination, this paper investigates and analyzes the current situation of quality cost management in X Company, and analyzes the organization structure of quality cost management in X Company. Quality cost forecasting and planning, quality cost control, quality cost accounting, quality cost analysis, quality cost assessment process, etc. The main problems in the quality cost management process of X Company include: the quality cost prediction and planning is not in place, the quality cost control is not effective, the quality cost accounting process is not perfect, and the quality cost analysis is not systematic and comprehensive. Quality cost assessment is not enough. Secondly, aiming at the problems existing in quality cost prediction and planning process, a more perfect quality cost forecasting and planning process is constructed on the basis of standardizing the subject of quality cost composition of X Company. In view of the problems existing in the quality cost control process of the company, this paper improves and designs the quality cost control process of the company's product requirements identification, the design and development of the quality cost control process, the purchase quality cost control process, the production quality cost control process, the design and development of the quality cost control process. Sales service quality cost control process, in order to improve the effectiveness of quality cost control from the whole process of product implementation; Aiming at the problem of imperfect quality cost accounting process, the quality cost accounting process of the company is improved by improving the quality cost accounting process, such as prevention cost, identification cost, internal fault cost, external fault cost, etc. In view of the problems existing in the process of quality cost analysis, based on the design of quality cost analysis index system for the company, this paper analyzes the total quantity of quality cost, composition analysis, fault cost analysis, sensitivity analysis and so on. Improve the quality cost analysis method and process; In view of the problems existing in the quality cost assessment process of the company, a quality cost assessment model is constructed on the basis of defining the quality cost assessment object and its assessment index, and the application method of the assessment result is put forward. Finally, in order to ensure the implementation of the quality cost improvement process, the paper puts forward some supporting measures and suggestions, including enhancing the quality cost management consciousness, implementing the quality cost management responsibility system and establishing the quality cost management information system. Compared with the existing quality cost management process of X Company, this paper constructs a set of perfect quality cost management process for the company from the point of view of the quality cost whole process management, using the BPR method, and implements the quality cost management better for the company. Improving the management efficiency provides the basis.
【學位授予單位】：西安理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.4
本文編號：2388815
[Abstract]:With the increasingly fierce competition in the market, quality has become the focus of attention between enterprises and consumers, and the cost of an enterprise determines its profits. At the same time, quality cost management is conducive to improving the effectiveness of the company management system. It is an important index of evaluation and management, and an important tool to improve the efficiency of enterprises. The research on the quality cost management process, from the quality cost prediction, planning, control, accounting, analysis and assessment of the entire process, can refine the quality cost management work, make quality cost management more targeted. Improve the efficiency of quality cost management. Therefore, it is more important and necessary to study the quality cost management process. On the basis of summarizing the theories of quality cost prediction, planning, control, accounting, analysis and examination, this paper investigates and analyzes the current situation of quality cost management in X Company, and analyzes the organization structure of quality cost management in X Company. Quality cost forecasting and planning, quality cost control, quality cost accounting, quality cost analysis, quality cost assessment process, etc. The main problems in the quality cost management process of X Company include: the quality cost prediction and planning is not in place, the quality cost control is not effective, the quality cost accounting process is not perfect, and the quality cost analysis is not systematic and comprehensive. Quality cost assessment is not enough. Secondly, aiming at the problems existing in quality cost prediction and planning process, a more perfect quality cost forecasting and planning process is constructed on the basis of standardizing the subject of quality cost composition of X Company. In view of the problems existing in the quality cost control process of the company, this paper improves and designs the quality cost control process of the company's product requirements identification, the design and development of the quality cost control process, the purchase quality cost control process, the production quality cost control process, the design and development of the quality cost control process. Sales service quality cost control process, in order to improve the effectiveness of quality cost control from the whole process of product implementation; Aiming at the problem of imperfect quality cost accounting process, the quality cost accounting process of the company is improved by improving the quality cost accounting process, such as prevention cost, identification cost, internal fault cost, external fault cost, etc. In view of the problems existing in the process of quality cost analysis, based on the design of quality cost analysis index system for the company, this paper analyzes the total quantity of quality cost, composition analysis, fault cost analysis, sensitivity analysis and so on. Improve the quality cost analysis method and process; In view of the problems existing in the quality cost assessment process of the company, a quality cost assessment model is constructed on the basis of defining the quality cost assessment object and its assessment index, and the application method of the assessment result is put forward. Finally, in order to ensure the implementation of the quality cost improvement process, the paper puts forward some supporting measures and suggestions, including enhancing the quality cost management consciousness, implementing the quality cost management responsibility system and establishing the quality cost management information system. Compared with the existing quality cost management process of X Company, this paper constructs a set of perfect quality cost management process for the company from the point of view of the quality cost whole process management, using the BPR method, and implements the quality cost management better for the company. Improving the management efficiency provides the basis.
【學位授予單位】：西安理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.4
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