本文選題：質(zhì)量成本 + 曲線擬合�。� 參考：《上海交通大學(xué)》2014年碩士論文

【摘要】：本文以一個沒有實施質(zhì)量成本核算的企業(yè)S公司為出發(fā)點(diǎn)，理論結(jié)合實際，從質(zhì)量成本項目分類、數(shù)據(jù)采集與分?jǐn)�、質(zhì)量成本模型建立、軟件函數(shù)曲線擬合、質(zhì)量成本結(jié)構(gòu)分析和優(yōu)化等方面進(jìn)行了研究。 首先，通過分析S公司質(zhì)量成本管理現(xiàn)狀，總結(jié)出進(jìn)行質(zhì)量成本核算的主要難題。 其次，進(jìn)行質(zhì)量成本數(shù)據(jù)采集系統(tǒng)研究。根據(jù)S公司進(jìn)行質(zhì)量成本核算的需求，明確質(zhì)量成本數(shù)據(jù)歸集的范圍，通過對質(zhì)量成本進(jìn)行分類，按照離散型制造企業(yè)的特點(diǎn)，制定質(zhì)量成本數(shù)據(jù)的分?jǐn)傄?guī)則，并確定相應(yīng)質(zhì)量成本項目的數(shù)據(jù)采集渠道，將S公司質(zhì)量成本數(shù)據(jù)以產(chǎn)品類別進(jìn)行分?jǐn)�，整理并形成質(zhì)量成本分析數(shù)據(jù)。 再次，進(jìn)行基于回歸分析的質(zhì)量成本模型研究。通過對典型的質(zhì)量成本模型進(jìn)行對比，建立了適用于S公司的質(zhì)量成本模型，并運(yùn)用IBMSPSS軟件基于產(chǎn)品類別進(jìn)行函數(shù)擬合，分別獲得有效可靠的質(zhì)量成本函數(shù)模型。 最后，進(jìn)行基于產(chǎn)品類別的質(zhì)量成本模型應(yīng)用研究。通過軟件進(jìn)行模型質(zhì)量成本預(yù)測，計算出相應(yīng)產(chǎn)品類別的最優(yōu)的質(zhì)量成本水平值和對應(yīng)的單位質(zhì)量總成本，提出相應(yīng)的質(zhì)量成本管理的優(yōu)化策略，，并闡述S公司對優(yōu)化策略的具體實施情況，最終提出提高產(chǎn)品最佳質(zhì)量水平的策略，以達(dá)到優(yōu)化企業(yè)的產(chǎn)品質(zhì)量成本的目標(biāo)。 該方法不僅適用于案例企業(yè)，為質(zhì)量成本核算基礎(chǔ)比較薄弱且非單一產(chǎn)品生產(chǎn)的企業(yè)進(jìn)行質(zhì)量成本核算提供應(yīng)用參考。
[Abstract]:This paper takes S Company which has not implemented quality cost accounting as the starting point, combines theory with practice, classifies quality cost items, collects and apportion data, establishes quality cost model, and fitting software function curve.Quality cost structure analysis and optimization were studied.Firstly, by analyzing the current situation of quality cost management in S Company, the main problems of quality cost accounting are summarized.Secondly, the quality cost data acquisition system is studied.According to the demand of S Company for quality cost accounting, the range of quality cost data collection is defined. By classifying quality cost, according to the characteristics of discrete manufacturing enterprises, the allocation rules of quality cost data are formulated.The data collection channels of the corresponding quality cost items are determined, and the quality cost data of S Company are divided into product categories to organize and form the quality cost analysis data.Thirdly, the quality cost model based on regression analysis is studied.Through the comparison of typical quality cost models, a quality cost model suitable for S company is established, and the effective and reliable quality cost function model is obtained by using IBMSPSS software to fit the function based on product category.Finally, the application of quality cost model based on product category is studied.Through the software model quality cost prediction, the optimal quality cost level value and the corresponding unit quality total cost of the corresponding product category are calculated, and the corresponding optimization strategy of quality cost management is put forward.Finally, the strategy of improving the level of product quality is put forward to achieve the goal of optimizing the cost of product quality.This method is not only suitable for case enterprises, but also provides reference for enterprises with weak basis of quality cost accounting and non-single product production for quality cost accounting.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.4;F406.7

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