本文選題：質(zhì)量成本　切入點：皮德斯公司　出處：《山東大學(xué)》2014年碩士論文

【摘要】：近年來我國連續(xù)出現(xiàn)一系列全國范圍食品質(zhì)量安全事故,嚴重損害人民生命健康,造成了極其惡劣的社會影響,教訓(xùn)十分深刻。隨著國家監(jiān)管力度的不斷加強,無論是從國家監(jiān)管的層面還是消費者日益提高的質(zhì)量意識層面,對食品質(zhì)量水平的要求是越來越嚴格。這直接提高了對食品企業(yè)的質(zhì)量管理要求。 中國食品業(yè)中的水產(chǎn)品加工行業(yè)一方面面臨著原材料和勞動力等生產(chǎn)成本不斷上漲、人民幣不斷升值以及越南、泰國等東南亞國家的同構(gòu)競爭下,加工成本優(yōu)勢漸失的現(xiàn)狀。另一方面面臨著國內(nèi)越來越嚴格的質(zhì)量監(jiān)管要求。企業(yè)質(zhì)量成本管理能力的高低,成為在市場競爭中取勝的關(guān)鍵因素。 加強質(zhì)量成本管理可以在保證產(chǎn)品質(zhì)量的前提下使產(chǎn)品總成本降低。一件產(chǎn)品的總成本從質(zhì)量相關(guān)的角度看,包括制造過程中組成產(chǎn)品的基本成本和為達到產(chǎn)品質(zhì)量而付出的質(zhì)量成本兩部分。基本成本指的是構(gòu)成產(chǎn)品或服務(wù)的物質(zhì)或勞務(wù)的組成部分。質(zhì)量成本指的是為達到或提高產(chǎn)品質(zhì)量而支付的一切費用和因質(zhì)量問題而產(chǎn)生的一切費用之和,反映了質(zhì)量管理活動和質(zhì)量改善效果間的經(jīng)濟關(guān)系。基本成本的降低由于受到產(chǎn)品的本身限制是有限度的,而質(zhì)量成本通過有效的管理和控制不但可以減少質(zhì)量成本的消耗,還由于提高了生產(chǎn)效率,從而降低了基本成本。 皮德斯公司是世界最大的冷凍水產(chǎn)品加工企業(yè)(以下簡稱冷加工企業(yè)),處于水產(chǎn)品加工行業(yè)產(chǎn)業(yè)鏈的中間,從俄羅斯或美國采購原料魚,在中國加工成冷凍魚柳產(chǎn)品,并出口至美國及歐洲市場。為了提高公司的質(zhì)量水平和相關(guān)成本管理能力,皮德斯公司在2012年建立質(zhì)量成本管理體系,并在2013年根據(jù)得到的質(zhì)量成本數(shù)據(jù)開展成本管理和控制工作,并取得了良好的效果。 本文的研究方法是通過研究前期質(zhì)量成本管理方面的文獻資料,歸納質(zhì)量成本管理過程中涉及到的各個方面的理論和方法,得出基本的實施方法。并通過對質(zhì)量成本工作在皮德斯公司的實踐過程的研究,發(fā)現(xiàn)各項理論的實用性和局限性,最后挑選出適合冷加工企業(yè)的質(zhì)量成本管理方法,并根據(jù)實踐的結(jié)果提出改進建議,總結(jié)出具體的實施方案。 本文的主要貢獻是通過對于對各種質(zhì)量成本管理理論的研究,根據(jù)皮德斯公司的實踐運用,總結(jié)出適合冷加工企業(yè)執(zhí)行的質(zhì)量成本管理方法。主要包括建立完整的質(zhì)量成本管理體系,質(zhì)量成本管理的組織模塊,質(zhì)量成本管理的管理模塊。通過對公司質(zhì)量成本數(shù)據(jù)的研究,發(fā)現(xiàn)了質(zhì)量成本中存在的問題,并提出了改進建議,取得良好效果。為冷加工企業(yè)通過質(zhì)量成本管理工作,提高質(zhì)量水平,控制基本成本和質(zhì)量成本,增強企業(yè)的市場競爭力,提供有力的理論和實踐支持。
[Abstract]:In recent years, there have been a series of national food quality and safety accidents in China, which have seriously damaged the lives and health of the people and caused extremely bad social effects. The lessons are very profound.With the strengthening of national supervision, whether from the level of national supervision or the increasing quality consciousness of consumers, the requirement of food quality level is becoming more and more strict.This directly improves the quality management requirements of food enterprises.On the one hand, the aquatic product processing industry in China is faced with rising raw materials and labor costs, the appreciation of RMB and the isomorphic competition of Vietnam, Thailand and other Southeast Asian countries.On the other hand, it faces more and more strict quality supervision requirements in China.The quality cost management ability of enterprise becomes the key factor to win in the market competition.Strengthening quality cost management can reduce the total cost of products under the premise of ensuring product quality.The total cost of a product from a quality-dependent perspective includes two parts: the basic cost of the product in the manufacturing process and the quality cost in order to achieve the quality of the product.Basic costs are the components of goods or services that form part of a product or service.Quality cost refers to the sum of all the expenses paid to achieve or improve the quality of the product and all the expenses arising from the quality problem, which reflects the economic relationship between the quality management activities and the effect of quality improvement.The reduction of basic cost is limited by the limitation of product itself, and quality cost can not only reduce the consumption of quality cost through effective management and control, but also improve the production efficiency, thus reducing the basic cost.Piddes is the world's largest frozen aquatic product processing company (hereinafter referred to as cold processing enterprise, located in the middle of the aquatic product processing industry chain, from Russia or the United States to buy raw fish, processed in China into frozen fish willow products,And exported to the United States and European markets.In order to improve the quality level and related cost management ability of the company, Piedes established the quality cost management system in 2012, and carried out the cost management and control work according to the quality cost data obtained in 2013, and achieved good results.The research method of this paper is to sum up the theories and methods of all aspects involved in the process of quality cost management by studying the literature and materials on quality cost management in the early stage, and to obtain the basic implementation methods.Through the study of the practice process of quality cost work in Piedes Company, the practicability and limitation of each theory are found. Finally, the quality cost management method suitable for cold processing enterprises is selected, and suggestions for improvement are put forward according to the practical results.The concrete implementation plan is summarized.The main contribution of this paper is to sum up the quality cost management methods suitable for cold-working enterprises through the research of various quality cost management theories and the practice and application of Piddes Company.It mainly includes the establishment of a complete quality cost management system, the organization module of quality cost management and the management module of quality cost management.Through the research on the quality cost data of the company, the problems in the quality cost are found, and the improvement suggestions are put forward, and good results are obtained.It can improve the quality level, control the basic cost and quality cost, strengthen the market competitiveness of the cold working enterprise through quality cost management, and provide powerful theoretical and practical support.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275.3;F313

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