本文選題：質(zhì)量成本　切入點(diǎn)：相關(guān)性　出處：《西安石油大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：質(zhì)量是企業(yè)的生命，以質(zhì)量提高為核心的質(zhì)量管理和以成本控制為核心的成本管理的共同發(fā)展形成了質(zhì)量成本管理。將質(zhì)量與成本、質(zhì)量與經(jīng)濟(jì)效益聯(lián)系起來(lái)考慮，對(duì)于提升產(chǎn)品質(zhì)量水平、降低成本，提高產(chǎn)品競(jìng)爭(zhēng)力，擴(kuò)大企業(yè)市場(chǎng)占有率具有重要的現(xiàn)實(shí)意義。質(zhì)量與成本是決定產(chǎn)品競(jìng)爭(zhēng)力的關(guān)鍵因素，質(zhì)量成本管理的重點(diǎn)就是如何權(quán)衡質(zhì)量與成本之間的關(guān)系。 如何科學(xué)有效的控制質(zhì)量成本，讓企業(yè)不僅能提高產(chǎn)品質(zhì)量，而且有效的控制成本。針對(duì)這一情況，結(jié)合我國(guó)質(zhì)量成本管理的現(xiàn)狀，選擇了質(zhì)量管理與成本控制相關(guān)性這一課題。本文采用理論與實(shí)踐相結(jié)合的方法，對(duì)質(zhì)量管理和成本控制相關(guān)性理論的研究。首先介紹了質(zhì)量成本的基礎(chǔ)理論，包括質(zhì)量與成本的辯證關(guān)系、基于“合理質(zhì)量”的最佳質(zhì)量水平、質(zhì)量成本的界定等，，然后研究了A企業(yè)通過(guò)實(shí)施六西格瑪精益化管理，構(gòu)建最佳質(zhì)量成本模式，對(duì)質(zhì)量成本進(jìn)行優(yōu)化，取得十年快速增長(zhǎng)。 選取對(duì)質(zhì)量要求較高的乳品企業(yè)A公司為研究對(duì)象，對(duì)該企業(yè)的生產(chǎn)流程，六西格瑪質(zhì)量管理體系實(shí)施方案和質(zhì)量成本構(gòu)成進(jìn)行了介紹，通過(guò)收集和分析該企業(yè)10年的質(zhì)量成本數(shù)據(jù)，建立了該公司實(shí)際運(yùn)營(yíng)下的數(shù)學(xué)關(guān)系模型，即質(zhì)量成本的重要組成部分與合格率之間的曲線圖：預(yù)防成本與合格率的關(guān)系、鑒定成本與合格率的關(guān)系，質(zhì)量成本與質(zhì)量水平的關(guān)系，西格瑪水平分析等，并對(duì)六西格瑪質(zhì)量管理問(wèn)題和質(zhì)量成本問(wèn)題進(jìn)行分析，依據(jù)六西格瑪管理理論構(gòu)建在乳制品行業(yè)的應(yīng)用模式，提出了循環(huán)改進(jìn)式六西格瑪模式的建議，即DMAI（PDCA）C模式。目的在于提升企業(yè)產(chǎn)品質(zhì)量、優(yōu)化質(zhì)量成本、提高經(jīng)濟(jì)效益，有助于全面推進(jìn)企業(yè)的質(zhì)量成本管理工作。
[Abstract]:Quality is the life of enterprise, common development to improve the quality of quality management as the core and the cost control is the core of the cost management of the formation of the quality cost management. The quality and cost, quality and economic benefits together, to improve product quality, reduce costs, improve the competitiveness of products, expand the enterprise market has practical significance an important share. Quality and cost are the key factors in the competitiveness of products, how is the focus of management of quality cost trade-off between quality and cost.
How to effectively control the quality cost, so that enterprises can not only improve the quality of products, and effectively control costs. In view of this situation, combined with the present situation of quality cost management in our country, the choice of quality management and cost control in this project. The correlation method used in this paper combines theory with practice, the control of quality management and the cost of the relevance theory. Firstly introduces the basic theory of quality cost, including the dialectical relationship between quality and cost, based on "reasonable quality" the best quality level, quality cost definition, and then study the A enterprises through the implementation of Six Sigma Lean Management, build the best quality cost model of quality cost optimization. To achieve rapid growth for ten years.
The selection of A company dairy enterprises of high quality as the research object, to the enterprise production process, introduces the elements of Six Sigma quality management system implementation plan and quality cost, through the collection and analysis of the enterprise 10 years of quality cost data, establishes the mathematical model of the relationship between the actual operation of the company, namely graph among the important part of the quality cost and the qualified rate of the relationship between the prevention cost and the qualified rate of the relationship between the cost and the qualified rate of identification, the relationship between quality cost and quality level, sigma level analysis, and the Six Sigma quality management and quality cost analysis, based on the construction of application mode in dairy industry the Six Sigma management theory, put forward the improvement of circulation type six sigma model proposal, namely DMAI (PDCA) C model. The purpose is to improve product quality, optimize the quality In order to improve the economic efficiency, the quality cost management of the enterprises will be promoted in an all-round way.

【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王灝;完顏瑞云;;保險(xiǎn)企業(yè)質(zhì)量成本管理實(shí)證分析[J];保險(xiǎn)研究;2011年07期

2 陳綿春;;淺談食品加工企業(yè)的質(zhì)量成本管理[J];財(cái)會(huì)通訊;2011年26期

3 王建華;楊飛;魏小玲;高文花;;談造紙企業(yè)成本與質(zhì)量控制的關(guān)系[J];中華紙業(yè);2010年19期

4 王培欣;劉桑偉;;質(zhì)量成本控制模型的比較研究[J];哈爾濱工業(yè)大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2006年05期

5 欒影;試論質(zhì)量成本過(guò)剩與不足[J];經(jīng)濟(jì)師;2005年03期

6 胡明敏;;完善我國(guó)乳制品企業(yè)的質(zhì)量成本結(jié)構(gòu)[J];會(huì)計(jì)之友(中旬刊);2009年11期

7 施國(guó)洪;房海霞;岳江君;;基于TQM的中小企業(yè)六西格瑪管理研究[J];科學(xué)學(xué)與科學(xué)技術(shù)管理;2010年01期

8 吳海帆;俞丹亞;;淺談六西格瑪在液態(tài)奶質(zhì)量控制中的應(yīng)用[J];中國(guó)乳業(yè);2006年01期

9 烏雪巖;郭愛(ài)萍;;UHT乳的加工工藝分析[J];農(nóng)產(chǎn)品加工(學(xué)刊);2008年12期

10 趙云輝;白寶光;孫振;;基于利潤(rùn)最大化的質(zhì)量成本數(shù)學(xué)模型的研究[J];內(nèi)蒙古工業(yè)大學(xué)學(xué)報(bào)(自然科學(xué)版);2006年01期

本文編號(hào)：1570321