本文選題：工程項(xiàng)目　切入點(diǎn)：質(zhì)量成本　出處：《安徽工業(yè)大學(xué)》2014年碩士論文

【摘要】：近年來(lái),質(zhì)量成本管理越來(lái)越受到業(yè)界和學(xué)界的廣泛重視。在我國(guó)建筑企業(yè)工程項(xiàng)目的質(zhì)量成本管理起步較晚,目前采用會(huì)計(jì)記賬的方法核算,屬于管理會(huì)計(jì)范疇,但是會(huì)計(jì)記賬只能將質(zhì)量顯性成本核算出來(lái),沒(méi)有考慮到隱性成本,而工程項(xiàng)目中的隱性成本的數(shù)額是非常大的。D.M.倫德瓦爾提出了水面冰山的說(shuō)法,指出顯性成本就像露出水面的冰山,而隱性成本則是隱藏在水面以下的部分,可以想象隱性成本是不容忽略的。田口質(zhì)量損失函數(shù)給出了質(zhì)量損失的二次函數(shù)模型,但是這一函數(shù)模型是否適用于所有的質(zhì)量損失的估算是十分值得探討的。論文主要研究建筑施工企業(yè)工程項(xiàng)目質(zhì)量成本的核算與控制,從兩個(gè)方面出發(fā),首先通過(guò)可以實(shí)際操作的顯性質(zhì)量成本核算對(duì)質(zhì)量成本進(jìn)行控制,第二通過(guò)對(duì)隱性質(zhì)量成本的估算和優(yōu)化降低潛在的質(zhì)量成本。論文在系統(tǒng)的梳理了國(guó)內(nèi)外研究現(xiàn)狀,以及國(guó)內(nèi)外關(guān)于質(zhì)量成本的相關(guān)概念和原理后,就我國(guó)建筑行業(yè)質(zhì)量成本管理的現(xiàn)狀,從質(zhì)量成本的顯性和隱性?xún)蓚�(gè)方面分析了其不足之處,采用層次分析法對(duì)顯性質(zhì)量成本進(jìn)行了動(dòng)態(tài)的過(guò)程控制。在此基礎(chǔ)上,重點(diǎn)就隱性質(zhì)量成本的核算與控制進(jìn)行了深入的分析,并通過(guò)對(duì)田口質(zhì)量損失函數(shù)的修正和改進(jìn)對(duì)隱性質(zhì)量成本進(jìn)行了核算和控制。
[Abstract]:In recent years, quality cost management has been paid more and more attention by the industry and academic circles.The quality cost management of construction projects in our country started relatively late. At present, accounting method is used in accounting, which belongs to the category of management accounting, but accounting accounts can only calculate the quality explicit cost without taking into account the hidden cost.The amount of hidden cost in the project is very large.Lundval put forward the view of icebergs on the surface of the water, pointing out that the explicit cost is like an iceberg on the surface of the water, while the hidden cost is hidden below the surface of the water, so it can be imagined that the hidden cost cannot be ignored.The Taguchi mass loss function gives a quadratic function model of mass loss, but whether this function model is suitable for all the mass loss estimates is worth discussing.This paper mainly studies the accounting and control of project quality cost in construction enterprises. From two aspects, the quality cost is controlled by explicit quality cost accounting which can be operated in practice.The second is to reduce the potential quality cost by estimating and optimizing the hidden quality cost.After systematically combing the research status at home and abroad, as well as the related concepts and principles of quality cost at home and abroad, the paper discusses the current situation of quality cost management in the construction industry of our country.The deficiency of quality cost is analyzed from two aspects of dominance and recessive, and dynamic process control of dominant quality cost is carried out by analytic hierarchy process (AHP).On this basis, the recessive quality cost accounting and control are deeply analyzed, and the recessive quality cost is calculated and controlled by modifying and improving the Taguchi quality loss function.
【學(xué)位授予單位】：安徽工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：TU723.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前2條

1 萬(wàn)壽義;李傳玉;;現(xiàn)代質(zhì)量成本觀(guān)下質(zhì)量成本優(yōu)化的探討[J];會(huì)計(jì)之友(上旬刊);2010年04期

2 溫為民;;質(zhì)量成本管理在軍工研究所的應(yīng)用探討[J];山西財(cái)經(jīng)大學(xué)學(xué)報(bào);2013年S1期

，

本文編號(hào)：1726396