本文選題：質(zhì)量成本　切入點(diǎn)：質(zhì)量成本管理　出處：《河南大學(xué)》2014年碩士論文

【摘要】：開展質(zhì)量成本管理是全面質(zhì)量管理的一項(xiàng)重要方面，質(zhì)量成本是衡量質(zhì)量管理體系有效性的一個(gè)重要因素。企業(yè)對質(zhì)量成本進(jìn)行統(tǒng)計(jì)、核算、分析、報(bào)告和控制，不僅可以找到降低生產(chǎn)總成本的途徑，，促進(jìn)經(jīng)濟(jì)效益的提高，同時(shí)還可以衡量和優(yōu)化質(zhì)量管理活動(dòng)。相反，如果質(zhì)量成本管理失效，就會(huì)大大影響到企業(yè)的最終利益�，F(xiàn)如今經(jīng)濟(jì)的發(fā)展越來越快越來越好，人們對質(zhì)量要求也越來越高，工業(yè)企業(yè)面臨更多的機(jī)遇和挑戰(zhàn)。全面質(zhì)量管理工作就顯得尤為重要，而質(zhì)量成本在企業(yè)的應(yīng)用也越來越被領(lǐng)導(dǎo)者和企業(yè)管理者所重視。企業(yè)深入對質(zhì)量成本的科學(xué)合理的管理，有利于使企業(yè)保持較高的競爭能力，讓企業(yè)在競爭激烈的市場中立于不敗之地。 本文通過閱讀國內(nèi)外關(guān)于質(zhì)量成本管理基本思路和調(diào)查研究結(jié)果，對X企業(yè)質(zhì)量成本管理問題進(jìn)行研究，采用理論結(jié)合實(shí)證、定量分析結(jié)合定性分析研究方法，深入調(diào)查該企業(yè)質(zhì)量成本的日�？刂苾�(nèi)容、數(shù)據(jù)的歸集種類、核算和分析方法的現(xiàn)狀。利用質(zhì)量成本管理相關(guān)分析理論對該企業(yè)的質(zhì)量成本管理現(xiàn)狀進(jìn)行質(zhì)量成本數(shù)據(jù)分析和質(zhì)量成本管理內(nèi)容分析，針對通過分析發(fā)現(xiàn)的該企業(yè)質(zhì)量成本管理現(xiàn)運(yùn)行過程中存在的缺陷，發(fā)現(xiàn)該企業(yè)質(zhì)量成本管理有待改進(jìn)。從企業(yè)的實(shí)際情況出發(fā)，提出符合X企業(yè)的具體質(zhì)量成本管理優(yōu)化方案，并提出該方案相應(yīng)的的實(shí)施方法和措施，配合質(zhì)量成本管理優(yōu)化方案的順利開展，以期完善X企業(yè)的質(zhì)量成本管理體系，提高該企業(yè)的質(zhì)量成本管理水平。 本文竭力于在提高本企業(yè)產(chǎn)品質(zhì)量的同時(shí)，不斷尋求減少企業(yè)質(zhì)量成本的方法，從而使企業(yè)的經(jīng)濟(jì)效益最大化。本文的應(yīng)用研究對X企業(yè)和其他工業(yè)企業(yè)質(zhì)量成本管理的應(yīng)用具有一定的指導(dǎo)作用。
[Abstract]:Quality cost management is an important aspect of total quality management, and quality cost is an important factor to measure the effectiveness of quality management system. Not only can we find ways to reduce the total cost of production and promote economic efficiency, but we can also measure and optimize quality management activities. On the contrary, if quality cost management fails, It will greatly affect the ultimate interests of enterprises. Nowadays, the economic development is getting faster and better, and people are demanding more and more quality. Industrial enterprises are faced with more opportunities and challenges. Total quality management is particularly important. The application of quality cost in enterprises is paid more and more attention by leaders and managers. Let the enterprise in the fierce competition in the market in an invincible position. By reading the basic ideas and research results of quality cost management at home and abroad, this paper studies the problem of quality cost management in X enterprise, and adopts the combination of theory and demonstration, quantitative analysis and qualitative analysis research method. Deeply investigate the daily control content of the quality cost of the enterprise, the type of data collection, The current situation of accounting and analysis methods. The quality cost data analysis and the content analysis of quality cost management are carried out by using the relevant analysis theory of quality cost management. In view of the defects found in the operation of quality cost management in this enterprise, it is found that the quality cost management of the enterprise needs to be improved. In order to perfect the quality cost management system of X enterprise, this paper puts forward the optimization scheme of quality cost management in line with X enterprise, and puts forward the corresponding implementation methods and measures to cooperate with the smooth development of quality cost management optimization scheme. Improve the quality and cost management level of the enterprise. This paper tries to improve the quality of our products, at the same time, we continue to seek ways to reduce the cost of enterprise quality. In order to maximize the economic benefits of enterprises, the application research in this paper has a certain guiding effect on the application of quality cost management in X enterprises and other industrial enterprises.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F273.2;F406.7;F426.471

【參考文獻(xiàn)】

相關(guān)期刊論文 前5條

1 劉玉敏;王t

本文編號：1656644