本文選題：質(zhì)量成本　切入點(diǎn)：質(zhì)量成本管理　出處：《財(cái)政部財(cái)政科學(xué)研究所》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著當(dāng)今社會(huì)科學(xué)技術(shù)和社會(huì)生產(chǎn)力的迅猛發(fā)展,行業(yè)競(jìng)爭(zhēng)日益激烈,企業(yè)壓力也越來越大,只有擁有過硬的產(chǎn)品質(zhì)量,才能在市場(chǎng)中立于不敗之地。企業(yè)要保證產(chǎn)品和服務(wù)的質(zhì)量,提升核心競(jìng)爭(zhēng)力,從而獲得持續(xù)經(jīng)營的能力,就必須進(jìn)行科學(xué)有效的質(zhì)量管理。國外對(duì)質(zhì)量成本管理的研究至今已有60多年的歷史,我國在上世紀(jì)80年代也開始了質(zhì)量成本管理的研究。目前質(zhì)量成本理論在我國不斷的發(fā)展,為了在保證產(chǎn)品質(zhì)量的同時(shí)降低生產(chǎn)成本、提高經(jīng)濟(jì)效益,越來越多的企業(yè)開始重視質(zhì)量成本管理工作并著手提高企業(yè)的質(zhì)量成本管理水平。本文在總結(jié)國內(nèi)外專家學(xué)者質(zhì)量成本管理理論的基礎(chǔ)上,闡述了質(zhì)量成本的涵義,介紹了該理論涉及的主要內(nèi)容,同時(shí)對(duì)LE公司的質(zhì)量成本管理工作進(jìn)行了研究。本文介紹了LE公司質(zhì)量成本管理的現(xiàn)狀,對(duì)公司目前質(zhì)量成本管理中存在的問題進(jìn)行了剖析,提出了相應(yīng)的改進(jìn)措施。作者認(rèn)為,LE公司作為有著多年歷史的國有企業(yè),從上世紀(jì)90年代開始推行質(zhì)量成本管理工作,雖然取得了一定成效,但尚處于起步階段,存在著諸多的問題。根據(jù)LE公司的自身特點(diǎn),本文從LE公司的管理組織體系、質(zhì)量成本核算方法、明細(xì)項(xiàng)目、歸集范圍及質(zhì)量成本分析等方面加以改進(jìn),并提出了改進(jìn)實(shí)施的保障條件,包括重新建立公司的質(zhì)量成本管理體系及核算科目、加強(qiáng)質(zhì)量成本分析、提高全員質(zhì)量意識(shí)、加強(qiáng)對(duì)供應(yīng)商的管控等,以期能提高企業(yè)質(zhì)量成本管理水平,從而降低企業(yè)成本,提高經(jīng)濟(jì)效益。
[Abstract]:With the rapid development of social science and technology and social productive forces, the competition in the industry is becoming increasingly fierce, and the pressure on enterprises is increasing. In order to remain invincible in the market, enterprises should ensure the quality of their products and services, enhance their core competitiveness, and thus gain the ability to continue to operate. It is necessary to carry out scientific and effective quality management. Foreign research on quality cost management has a history of more than 60 years. In -20s, the research of quality cost management began in our country. At present, the theory of quality cost has been developing continuously in our country, in order to reduce the production cost while ensuring the product quality and improve the economic benefit. More and more enterprises begin to pay attention to the quality cost management and begin to improve the quality cost management level of the enterprise. This paper expounds the meaning of the quality cost on the basis of summarizing the quality cost management theory of experts and scholars at home and abroad. This paper introduces the main contents of the theory, and studies the quality cost management of le Company. This paper introduces the present situation of the quality cost management of le Company, and analyzes the problems existing in the quality cost management of the company. The author thinks that, as a state-owned enterprise with many years' history, it has been carrying out quality cost management since -10s, although it has made some achievements, it is still in its infancy. There are many problems. According to the characteristics of le Company, this paper improves the management organization system, quality cost accounting method, detailed items, aggregation scope and quality cost analysis of le Company. It also puts forward the guarantee conditions for improving the implementation, including re-establishing the quality cost management system and accounting subjects of the company, strengthening the quality cost analysis, enhancing the quality consciousness of the whole staff, strengthening the management and control of the suppliers, etc. The aim is to improve the quality cost management level, reduce the enterprise cost and improve the economic benefit.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275.3

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相關(guān)期刊論文 前1條

1 楊輝;;企業(yè)開展質(zhì)量成本管理的方法和途徑[J];中國石油和化工標(biāo)準(zhǔn)與質(zhì)量;2006年03期

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本文編號(hào)：1644247