本文關(guān)鍵詞：BX制動(dòng)機(jī)公司質(zhì)量成本控制研究　出處：《沈陽工業(yè)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 全面質(zhì)量成本控制 PDCA循環(huán)

【摘要】：在經(jīng)濟(jì)不斷發(fā)展、市場競爭日益加劇的同時(shí),人們也針對產(chǎn)品質(zhì)量提出更高要求,質(zhì)量成本的管控也越來越受到企業(yè)的重視。加強(qiáng)質(zhì)量成本控制,針對質(zhì)量成本開展核算、報(bào)告、統(tǒng)計(jì)等工作,利于企業(yè)通過對質(zhì)量成本要素關(guān)系的運(yùn)用,推動(dòng)質(zhì)量成本的形成,進(jìn)而尋求減少生產(chǎn)總成本的途徑,達(dá)成最佳質(zhì)量效益。此外,也能夠使得企業(yè)對產(chǎn)品質(zhì)量予以重視,在日益激烈的市場競爭中,形成持久的競爭力、生命力。本文以BX制動(dòng)機(jī)公司為研究對象,通過閱讀國內(nèi)外關(guān)于質(zhì)量成本控制文獻(xiàn)的思路,結(jié)合企業(yè)實(shí)際調(diào)查結(jié)果,來針對BX制動(dòng)機(jī)公司質(zhì)量成本控制日常內(nèi)容、質(zhì)量成本的科目與核算、分析與報(bào)告現(xiàn)狀進(jìn)行闡述。并基于調(diào)查問卷的反饋結(jié)果,對BX制動(dòng)機(jī)公司質(zhì)量成本控制中的質(zhì)量成本費(fèi)用歸集不完整、缺乏對質(zhì)量成本的分析及考核、忽略員工對質(zhì)量成本控制的影響、組織結(jié)構(gòu)不合理、報(bào)告不健全、考核不全面、質(zhì)量成本控制框架不完善等問題進(jìn)行分析。然后結(jié)合企業(yè)的實(shí)際情況,提出BX制動(dòng)機(jī)公司質(zhì)量成本控制的改進(jìn)方案,調(diào)整組織結(jié)構(gòu),完善核算方法、科目,優(yōu)化計(jì)劃及分析流程,開展基于質(zhì)量成本的質(zhì)量改進(jìn),最終建立全過程的以PDCA循環(huán)為基礎(chǔ)的質(zhì)量成本控制體系。本文通過對BX制動(dòng)機(jī)公司的實(shí)際情況進(jìn)行考察并對原始質(zhì)量成本數(shù)據(jù)的處理分析,發(fā)現(xiàn)BX制動(dòng)機(jī)公司存在的問題,并為其制定了以PDCA循環(huán)為基礎(chǔ)的全面質(zhì)量成本控制改進(jìn)方案,改進(jìn)方案實(shí)施后將更全面具體的核算企業(yè)的質(zhì)量成本,預(yù)期使企業(yè)質(zhì)量成本核算更全面,分析更加準(zhǔn)確,控制更為有力。通過PDCA循環(huán)不斷完善,使得質(zhì)量成本構(gòu)成形成合理配比,進(jìn)而使得企業(yè)總質(zhì)量成本得以下降,提升BX制動(dòng)機(jī)公司產(chǎn)品質(zhì)量。
[Abstract]:With the continuous development of economy and the increasing competition in the market, people also put forward higher requirements for the quality of products, and the quality cost control is paid more and more attention by enterprises. According to the work of quality cost accounting, reporting, statistics and so on, it is helpful for enterprises to promote the formation of quality cost through the use of the relationship between quality and cost elements, and then to seek ways to reduce the total production cost. To achieve the best quality benefits. In addition, it can also make enterprises pay attention to product quality, in the increasingly fierce market competition, to form a lasting competitiveness, vitality. This paper takes BX Brake Company as the research object. Through reading the domestic and foreign literature on quality cost control, combined with the actual enterprise survey results, to BX brake company quality cost control daily content, quality cost subjects and accounting. Based on the feedback result of questionnaire, the collection of quality cost cost in quality cost control of BX brake company is incomplete, and the analysis and examination of quality cost is lacking. Ignore the impact of staff on quality cost control, organizational structure is unreasonable, report is not perfect, assessment is not comprehensive, quality cost control framework is not perfect and so on. Then combined with the actual situation of the enterprise. Put forward the BX brake company quality cost control improvement plan, adjust the organization structure, perfect the accounting method, subject, optimize the plan and analysis flow, carry out the quality improvement based on quality cost. Finally, the whole process of quality cost control system based on PDCA cycle is established. This paper investigates the actual situation of BX brake company and analyzes the processing of original quality cost data. The problems of BX Brake Company are found, and the improvement scheme of total quality cost control based on PDCA cycle is established for BX Brake Company. After the implementation of the improved scheme, the quality cost of the enterprise will be calculated more comprehensively and concretely. Expected to make the enterprise quality cost accounting more comprehensive, more accurate analysis, more effective control. Through the PDCA cycle of continuous improvement, so that the quality cost composition to form a reasonable proportion. Thus, the total quality cost of the enterprise can be reduced, and the product quality of BX brake company can be improved.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.4;F406.7

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