基于卓越績效模式的全面質(zhì)量成本控制研究
本文選題:全面質(zhì)量成本 切入點(diǎn):卓越績效模式 出處:《江蘇科技大學(xué)》2015年碩士論文
【摘要】:加快經(jīng)濟(jì)發(fā)展,質(zhì)量是關(guān)鍵,企業(yè)只有從質(zhì)量上提高,才能獲得真正的、實(shí)在的效益。在經(jīng)濟(jì)全球化條件下,質(zhì)量管理有了新的內(nèi)涵,社會對質(zhì)量管理的要求已經(jīng)不僅僅局限于生產(chǎn)制造業(yè),同時也滲透到社會經(jīng)濟(jì)活動的各個方面,同時產(chǎn)品質(zhì)量管理也已經(jīng)不再局限于對某個生產(chǎn)環(huán)節(jié)的管理,而是貫穿于產(chǎn)品設(shè)計、制造、營銷和售后服務(wù)的全過程,形成了強(qiáng)調(diào)“全面性”、“系統(tǒng)性”、“全員性”的全面質(zhì)量管理,顯然,傳統(tǒng)的質(zhì)量成本概念已經(jīng)不適應(yīng)全面質(zhì)量管理的要求,全面質(zhì)量成本應(yīng)運(yùn)而生。全面質(zhì)量成本是隨著全面質(zhì)量管理的不斷深入在質(zhì)量成本的基礎(chǔ)上擴(kuò)展而來的,至今仍處于一個萌芽時期,但是全面質(zhì)量成本的前景是很廣闊的,因而本文適應(yīng)經(jīng)濟(jì)發(fā)展的趨勢,對全面質(zhì)量成本進(jìn)行了一系列研究,主要包括我國企業(yè)全面質(zhì)量成本的現(xiàn)狀及對策分析、全面質(zhì)量成本的概念、基于卓越績效模式的全面質(zhì)量成本日常管理、全面質(zhì)量成本控制模型以及全面質(zhì)量成本管理有效性評價模型。首先,本文在研讀了大量資料的基礎(chǔ)上,分析了我國企業(yè)質(zhì)量成本管理的現(xiàn)狀,得出了企業(yè)主要面臨的五個問題:缺乏制度保證、管理層全面質(zhì)量成本管理觀念薄弱、員工主動參與全面質(zhì)量成本管理自覺性欠缺、全面質(zhì)量成本管理基礎(chǔ)知識缺少、質(zhì)量成本的分析評價改進(jìn)工作存在不足。為了解決問題,改變現(xiàn)狀,本文研究了與之相對應(yīng)的五個對策。其次,針對五個對策,本文研究了更加細(xì)化、更加具體的方法,以方便企業(yè)的日常操作和應(yīng)用,即將卓越績效模式運(yùn)用到全面質(zhì)量成本的日常管理中。卓越績效模式是現(xiàn)代全面質(zhì)量管理的框架和測量儀,在某種意義上卓越績效模式等同于全面質(zhì)量管理體系,全面質(zhì)量成本是適應(yīng)全面質(zhì)量管理產(chǎn)生的,因而,本文將卓越績效模式引用到全面質(zhì)量成本的日常管理中。本文從卓越績效模式的七個分支:領(lǐng)導(dǎo),戰(zhàn)略,顧客與市場,資源,過程管理,測量、分析與改進(jìn)、經(jīng)營結(jié)果具體研究了企業(yè)開展全面質(zhì)量成本管理的方法,避免企業(yè)再遭遇上述羅列的五個窘境。最后,本文研究如何從定量分析的角度通過數(shù)據(jù)來控制全面質(zhì)量成本的管理。以顧客為中心是質(zhì)量管理的核心觀念!蹲吭娇冃гu價準(zhǔn)則》和《卓越績效評價準(zhǔn)則實(shí)施指南》也強(qiáng)調(diào)以顧客為中心的理念,即顧客滿意度成為衡量一個組織是否卓越或能否實(shí)現(xiàn)卓越績效的重要指標(biāo),因而,本文研究了基于顧客滿意度的全面質(zhì)量成本控制模型并且對全面質(zhì)量成本管理的有效性進(jìn)行了評價。通過實(shí)證分析可以看出,該模型對企業(yè)在保持并提高顧客滿意度的條件下,控制全面質(zhì)量成本以及各評價項(xiàng)目、進(jìn)行相關(guān)質(zhì)量決策有積極的指導(dǎo)意義。
[Abstract]:To speed up economic development, quality is the key. Only when enterprises improve their quality can they obtain real, real benefits. Under the conditions of economic globalization, quality management has new connotations. The requirement of social quality management has not only been confined to the manufacturing industry, but also penetrated into all aspects of social and economic activities. At the same time, the product quality management is no longer limited to the management of a certain production link. Instead, it runs through the whole process of product design, manufacturing, marketing and after-sales service, forming a TQM that emphasizes "comprehensiveness", "systematicness" and "all-staff". The traditional concept of quality cost has not been adapted to the requirement of total quality management, and total quality cost has come into being. With the development of total quality management, the total quality cost is expanded on the basis of quality cost. It is still in its infancy, but the prospect of total quality cost is very broad, so this paper adapts to the trend of economic development and makes a series of researches on total quality cost. It mainly includes the current situation and countermeasure analysis of total quality cost of Chinese enterprises, the concept of total quality cost, and the daily management of total quality cost based on outstanding performance model. First of all, on the basis of studying a lot of data, this paper analyzes the current situation of quality cost management in Chinese enterprises. Five main problems faced by enterprises are obtained: lack of system guarantee, weak concept of total quality cost management of management, lack of consciousness of staff active participation in total quality cost management, lack of basic knowledge of total quality cost management. In order to solve the problem and change the present situation, this paper studies five corresponding countermeasures. Secondly, aiming at the five countermeasures, this paper studies more detailed and specific methods. In order to facilitate the daily operation and application of enterprises, the excellent performance model is applied to the daily management of total quality cost. The excellent performance model is the framework and measuring instrument of modern total quality management. In a sense, the excellent performance model is equivalent to the total quality management system, the total quality cost is generated by the total quality management, so, This paper introduces the performance excellence model into the daily management of total quality cost. This paper focuses on seven branches of the performance excellence model: leadership, strategy, customer and market, resources, process management, measurement, analysis and improvement. The operating results specifically study the methods of enterprise carrying out total quality cost management, to avoid the enterprises again encounter the five dilemma listed above. Finally, This paper studies how to control the management of total quality cost through data from the angle of quantitative analysis. Taking customer as the center is the core concept of quality management. South > also emphasizes the idea of customer-centered, That is, customer satisfaction has become an important indicator of whether an organization is outstanding or whether it can achieve excellence. This paper studies the total quality cost control model based on customer satisfaction and evaluates the effectiveness of total quality cost management. Controlling total quality cost and evaluating items and making relevant quality decision have positive guiding significance.
【學(xué)位授予單位】:江蘇科技大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2015
【分類號】:F275.3;F272.5
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