本文選題：質(zhì)量成本 + 成本核算��； 參考：《廈門大學(xué)》2013年碩士論文

【摘要】：日本福島核電站發(fā)生事故之后,核電站的安全問題在世界上更為廣泛關(guān)注。核安全是核電站的生命線,業(yè)績以安全為前提,而安全要靠質(zhì)量作保障,既要重安全也要重質(zhì)量,安全與質(zhì)量是相輔相成的。在核電站的建設(shè)運(yùn)營中,因質(zhì)量問題發(fā)生的損失時(shí)有發(fā)生,同時(shí)核電站管理者不斷提出在保證安全基礎(chǔ)上降低成本,面對(duì)近年來CPI物價(jià)指數(shù)不斷上漲、人工成本不斷增加,以及多個(gè)核電站的投入運(yùn)營相關(guān)供應(yīng)商資源緊缺的情況,要降低成本,必須要加強(qiáng)質(zhì)量成本管理。加強(qiáng)核電站質(zhì)量成本管理,質(zhì)量成本核算是重要的一環(huán),只有通過核算,對(duì)有關(guān)質(zhì)量費(fèi)用的各種原始資料,按照質(zhì)量成本管理要求進(jìn)行歸集后,才能從中發(fā)現(xiàn)質(zhì)量成本的運(yùn)行規(guī)律,從而進(jìn)行分析與考核。 本文研究內(nèi)容：首先對(duì)質(zhì)量成本核算有關(guān)理論進(jìn)行論述,其次針對(duì)我國核電站目前質(zhì)量成本核算意識(shí)不足的情況,提出結(jié)合核電站建設(shè)和生產(chǎn)周期實(shí)際,探討核電站質(zhì)量成本核算體系的構(gòu)建,將核電站不同時(shí)期發(fā)生的質(zhì)量成本原始數(shù)據(jù)進(jìn)行歸集整理,依照選取的核算方法進(jìn)行質(zhì)量成本的核算與分析,最后通過實(shí)例分析得出可以通過核電站質(zhì)量成本核算來提供有效的質(zhì)量成本信息,正確地反映核電站質(zhì)量成本管理情況,為質(zhì)量改進(jìn)提供支持。 本文的創(chuàng)新之處在于明確了核電站的質(zhì)量成本定義,即為了確保核電站安全生產(chǎn),在核電站生命周期內(nèi)所發(fā)生的與核電站質(zhì)量相關(guān)的成本。在核電站生命周期的不同階段核電站質(zhì)量成本歸集的重點(diǎn)不同；此外,在參考國內(nèi)外學(xué)者對(duì)質(zhì)量成本核算理論研究基礎(chǔ)上,結(jié)合核電站實(shí)際創(chuàng)建核電站質(zhì)量成本科目,采用會(huì)計(jì)核算方法來進(jìn)行質(zhì)量成本核算。
[Abstract]:In the wake of the accident at Japan's Fukushima nuclear power plant, safety concerns have become more widespread around the world. Nuclear safety is the lifeline of nuclear power plant. The achievement of nuclear power station is based on safety, and safety must be guaranteed by quality, and safety and quality should be emphasized as well. Safety and quality complement each other. In the construction and operation of nuclear power plant, the loss due to the quality problem occurs frequently. Meanwhile, the managers of nuclear power station constantly propose to reduce the cost on the basis of ensuring safety. In the face of the rising CPI price index and the increasing labor cost in recent years, In order to reduce the cost, the quality cost management must be strengthened. To strengthen the quality cost management of nuclear power plants, quality cost accounting is an important part. Only through accounting, after collecting all kinds of raw materials related to quality costs, according to the requirements of quality cost management, Only in this way can we find out the running rule of quality cost, and carry on the analysis and examination. The research contents of this paper are as follows: firstly, the theory of quality cost accounting is discussed, and secondly, considering the lack of consciousness of quality cost accounting in nuclear power plants, the paper puts forward the practice of combining the construction and production cycle of nuclear power plants. This paper discusses the construction of nuclear power plant quality cost accounting system, collects and collates the original quality cost data in different periods of nuclear power plant, and calculates and analyzes the quality cost according to the selected accounting method. Finally, through the analysis of examples, it is concluded that the quality cost information can be provided by the quality cost accounting of the nuclear power station, which can correctly reflect the quality cost management of the nuclear power plant and provide support for the quality improvement. The innovation of this paper is to define the quality cost of the nuclear power plant, that is, the cost related to the quality of the nuclear power plant in the life cycle of the nuclear power plant in order to ensure the safe production of the plant. In addition, on the basis of reference to domestic and foreign scholars' research on quality cost accounting theory, combined with the actual nuclear power plant quality cost, the nuclear power plant quality cost subject is established. Use accounting methods to carry out quality cost accounting.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F416.23;F416.61

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