本文關(guān)鍵詞： BD公司 質(zhì)量成本 質(zhì)量成本管理 改進　出處：《湖南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著當(dāng)今社會科學(xué)技術(shù)的不斷飛躍和社會生產(chǎn)力的迅猛發(fā)展,人們對產(chǎn)品質(zhì)量的要求不斷提高,企業(yè)要在激烈的市場競爭中立足,質(zhì)量成本是關(guān)鍵。在質(zhì)量成本理論不斷發(fā)展和深入的同時,質(zhì)量成本管理己被越來越多的企業(yè)所重視和推廣,質(zhì)量成本管理已成為現(xiàn)代企業(yè)降低生產(chǎn)成本、提高經(jīng)濟效益的有效途徑。 本文在總結(jié)國內(nèi)外現(xiàn)有質(zhì)量成本研究結(jié)果的基礎(chǔ)上,以BD公司為研究實例,采用理論與實踐相結(jié)合的方法,將深入企業(yè)調(diào)查與研究國內(nèi)外質(zhì)量成本理論相結(jié)合,對BD公司質(zhì)量成本管理組織機構(gòu)、數(shù)據(jù)來源與構(gòu)成、核算與分析等質(zhì)量成本管理現(xiàn)狀做了深入了解和分析。通過定量分析和定性分析的研究方法,運用實地調(diào)研、專家訪談、查閱文獻(xiàn)資料等研究方式,分析了BD公司質(zhì)量成本管理工作存在的問題。 本文認(rèn)為,BD公司作為機械制造企業(yè),不僅需要關(guān)注公司的產(chǎn)品質(zhì)量,還必須兼具高水平的質(zhì)量成本管理水平。根據(jù)BD公司自身特點,本文從明確職責(zé)與責(zé)任、完善質(zhì)量成本科目、健全質(zhì)量成本的計劃預(yù)測、加強核算與分析、完善全過程質(zhì)量成本控制系統(tǒng)等方面來改進BD公司質(zhì)量成本管理,并提出以上改進方案的保障措施,包括提升領(lǐng)導(dǎo)層的重視程度、注重成本與效益的關(guān)系、加強教育與培訓(xùn)等,以期能提高該企業(yè)質(zhì)量成本管理水平,從而降低企業(yè)成本,提升企業(yè)核心競爭力,提高企業(yè)經(jīng)濟效益。
[Abstract]:With the rapid development of social science and technology and the rapid development of social productivity, the demand for product quality has been raised, and enterprises should stand in the fierce market competition. Quality cost is the key. With the development and deepening of quality cost theory, quality cost management has been paid more and more attention to by more and more enterprises. Quality cost management has become a modern enterprise to reduce production costs. An effective way to improve economic efficiency. On the basis of summing up the existing research results of quality cost at home and abroad, taking BD Company as an example, this paper combines the theory of enterprise investigation with the theory of quality cost at home and abroad by combining theory with practice. This paper makes a deep understanding and analysis of the current situation of quality cost management in BD Company, such as quality cost management organization, data source and composition, accounting and analysis, etc. Through quantitative analysis and qualitative analysis research methods, field investigation, expert interviews, etc. Referring to literature and other research methods, this paper analyzes the problems existing in quality cost management of BD Company. In this paper, as a mechanical manufacturing company, we need not only to pay attention to the quality of our products, but also to have a high level of quality cost management. According to the characteristics of BD Company, this paper makes clear the responsibility and responsibility of the company. Improve the quality cost management of BD Company by perfecting the quality cost subjects, improving the quality cost planning and forecasting, strengthening the accounting and analysis, perfecting the whole process quality cost control system, and putting forward the safeguard measures for the above improvement scheme. It includes enhancing the importance of leadership, paying attention to the relationship between cost and benefit, strengthening education and training, and so on, in order to improve the quality cost management level of the enterprise, thereby reducing the cost of the enterprise and enhancing the core competitiveness of the enterprise. Improve the economic efficiency of enterprises.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3

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本文編號：1545618