本文選題：質(zhì)量　切入點：質(zhì)量成本　出處：《華南理工大學》2013年碩士論文　論文類型：學位論文

【摘要】：質(zhì)量成本是管理的經(jīng)濟表現(xiàn)，是衡量質(zhì)量體系有效性的一個重要因素。對質(zhì)量成本進行統(tǒng)計，分析，報告和控制，不但可以找到減低生產(chǎn)成本的途徑，促進經(jīng)濟效益的提高，同時還可以監(jiān)督和指導質(zhì)量管理活動的正常進行。 本文運用質(zhì)量成本及質(zhì)量管理的相關(guān)理論和工具，以M玩具公司為研究對象，研究其質(zhì)量成本改善。2007年的玩具召回事件以來的高額質(zhì)量成本，使M玩具公司成本高居不下。同時，近幾年來人民幣升值、原材料價格攀升、勞動力短缺和勞動力成本攀升等因素導致整個玩具行業(yè)的成本上升，越來越嚴格的技術(shù)標準、質(zhì)量安全立法、環(huán)保和企業(yè)社會責任要求等，使得玩具行業(yè)營運壓力不斷增加。在此情況下，玩具制造企業(yè)要想求得生存，有效降低玩具生產(chǎn)成本，變得至關(guān)重要。本文正是基于M玩具公司的需要，根據(jù)M公司產(chǎn)品結(jié)構(gòu)，生產(chǎn)能力，設備條件及人員素質(zhì)，即結(jié)合M公司的企業(yè)特點，以及MBA營運管理的理論基礎，，展開了M公司質(zhì)量成本改善的研究。 本文首先以2011年的質(zhì)量成本數(shù)據(jù)為基礎，通過分析質(zhì)量成本占總產(chǎn)值的比例分析，質(zhì)量成本構(gòu)成分析等，以所屬集團公司的整體平均為標桿，找出質(zhì)量成本中存在的主要問題。在分析問題的基礎上找出導致質(zhì)量成本過高的原因，包括工人質(zhì)量意識不強，過程控制不嚴以及操作方法不完善等。 接著，針對發(fā)現(xiàn)的原因提出M質(zhì)量成本改善的具體措施，通過適當增加預防成本來降低內(nèi)部損失成本，從而有效的降低整體成本。這些措施包括加強工人培訓，引進SPC控制生產(chǎn)過程以及提升工人操作技能等。最后，總結(jié)了2012年以來質(zhì)量成本改善措施取得的成效。包括質(zhì)量成本的整體降低，產(chǎn)品質(zhì)量的改善等方面。 本文主要采用定性和定量的研究方法，通過對采集到的質(zhì)量成本數(shù)據(jù)的分析，尋找改善質(zhì)量成本的途徑。希望通過對質(zhì)量成本改善在M玩具公司的實證研究，對其它玩具制造企業(yè)起到一定的借鑒作用。
[Abstract]:Quality cost is the economic performance of management and an important factor to measure the effectiveness of quality system. Statistics, analysis, report and control of quality cost can not only find ways to reduce production cost, but also promote economic efficiency. At the same time can also supervise and guide the normal conduct of quality management activities. In this paper, we use the theories and tools of quality cost and quality management, take M Toys Company as the research object, study the improvement of quality cost, the high quality cost since the toy recall in 2007. At the same time, in recent years, the appreciation of the RMB, the rise in the price of raw materials, the shortage of labor and the rising cost of labor have led to an increase in the cost of the whole toy industry and increasingly stringent technical standards. Quality and safety legislation, environmental protection and corporate social responsibility requirements have increased the operating pressure of the toy industry. In this case, toy manufacturing enterprises want to survive, effectively reduce the cost of toy production, This article is based on the needs of M Toys Company, according to M Company's product structure, production capacity, equipment conditions and personnel quality, that is, combined with M company's enterprise characteristics, as well as the theoretical basis of MBA operation management, The quality cost improvement of M Company is studied. Based on the data of quality cost in 2011, this paper firstly analyzes the proportion of quality cost to total output value, the composition of quality cost and so on, and takes the whole average of the group company as the benchmark. On the basis of analyzing the problems, the causes of the high quality cost are found out, including the workers' weak consciousness of quality, the lax process control and the imperfection of the operation methods, etc. Then, specific measures to improve M quality cost are put forward to reduce the cost of internal loss by properly increasing the cost of prevention, thus effectively reducing the overall cost. These measures include strengthening the training of workers. This paper introduces SPC to control the production process and improve the operation skills of the workers. Finally, the paper summarizes the results of the quality cost improvement measures since 2012, including the overall reduction of the quality cost and the improvement of the product quality. This paper mainly adopts the qualitative and quantitative research methods, through the analysis of the collected quality cost data to find the way to improve the quality cost. For other toy manufacturers to play a certain reference role.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F416.8

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