本文選題：質(zhì)量管理 + 質(zhì)量成本管理��； 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：質(zhì)量管理是現(xiàn)代企業(yè)的核心職能之一，也是一個(gè)企業(yè)生存的基礎(chǔ)。企業(yè)質(zhì)量水平的衡量方法，高級管理者對質(zhì)量管理的支持和基層員工的參與程度是質(zhì)量管理成功的關(guān)鍵。質(zhì)量成本管理就是一種有效地展示企業(yè)所處質(zhì)量水平的工具和與管理層就企業(yè)質(zhì)量管理體系的有效性進(jìn)行溝通的語言。質(zhì)量成本管理通過財(cái)務(wù)語言展示組織的質(zhì)量問題可以幫助企業(yè)有針對性地對其質(zhì)量水平進(jìn)行改善，同時(shí)降低企業(yè)的運(yùn)營成本。 質(zhì)量成本管理是在質(zhì)量管理和成本管理的基礎(chǔ)上相結(jié)合而形成的戰(zhàn)略性的成本管理方法。成本管理一直是企業(yè)管理的重點(diǎn)，而對質(zhì)量管理的重視則是從20世紀(jì)50年代初在西方國家中開始流行的。隨著市場經(jīng)濟(jì)的發(fā)展，企業(yè)間的競爭日益加劇，，單純的價(jià)格戰(zhàn)已經(jīng)不能吸引顧客。理性的顧客開始關(guān)注產(chǎn)品的質(zhì)量問題，價(jià)格競爭開始向質(zhì)量競爭轉(zhuǎn)化。然而要提高產(chǎn)品的質(zhì)量，必然要加大對質(zhì)量管理的投入從而增加企業(yè)成本，這導(dǎo)致保證質(zhì)量提升的投入與降低產(chǎn)品成本的要求相沖突，于是誕生了將兩者相結(jié)合的質(zhì)量成本管理。 本文首先闡述了實(shí)施質(zhì)量成本管理的時(shí)代背景和重要意義，梳理了以傳統(tǒng)質(zhì)量成本管理和全面質(zhì)量管理為代表的幾種典型理論，指出在我國制造業(yè)競爭激烈的環(huán)境下實(shí)施質(zhì)量成本管理的必要性和可行性。然后在此基礎(chǔ)上，運(yùn)用相關(guān)理論分析了案例公司應(yīng)用質(zhì)量成本管理的現(xiàn)狀和存在的問題。最后，針對這些問題，本文提出了改進(jìn)建議：基于全面質(zhì)量管理優(yōu)化A公司的質(zhì)量成本管理體系，并提出了如何保障質(zhì)量成本管理改進(jìn)的順利實(shí)施。本文認(rèn)為，雖然目前質(zhì)量成本管理在企業(yè)具體應(yīng)用中大都止步于表面形式，但隨著質(zhì)量成本管理研究的深入和應(yīng)用的推廣，這些問題都將逐步得到解決，質(zhì)量成本管理必將成為企業(yè)質(zhì)量管理的重心。
[Abstract]:Quality management is one of the core functions of modern enterprises, and it is also the basis of the survival of an enterprise. The measurement method of enterprise quality level, the support of senior managers to quality management and the participation of grass-roots staff are the key to the success of quality management. Quality cost management is an effective tool to demonstrate the quality level of an enterprise and a language for communicating with management on the effectiveness of the enterprise quality management system. Quality cost management can help enterprises to improve their quality level and reduce their operating costs by means of financial language to show the quality of the organization. Quality cost management is a strategic cost management method based on the combination of quality management and cost management. Cost management has always been the focus of enterprise management, and the emphasis on quality management has been popular in western countries since the early 1950s. With the development of market economy, the competition between enterprises intensifies day by day. Rational customers began to pay attention to the quality of products, price competition began to transform to quality competition. However, in order to improve the quality of products, it is necessary to increase the investment in quality management to increase the cost of the enterprise, which leads to the conflict between the investment to ensure the quality improvement and the requirement of reducing the cost of the product. Thus the birth of the two combined quality cost management. This paper firstly expounds the background and significance of implementing quality cost management, and combs several typical theories represented by traditional quality cost management and total quality management. The necessity and feasibility of implementing quality cost management in the competitive environment of manufacturing industry in China are pointed out. On the basis of this, the paper analyzes the current situation and existing problems of quality cost management in case companies by using relevant theories. Finally, aiming at these problems, this paper puts forward some suggestions for improvement: optimizing the quality cost management system of company A based on total quality management, and how to ensure the smooth implementation of the improvement of quality cost management. This paper holds that, although most of the current quality cost management in the specific application of enterprises stop at the surface, but with the in-depth study of quality cost management and the promotion of its application, these problems will be gradually solved. Quality cost management will become the focus of enterprise quality management.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275.3

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