本文關(guān)鍵詞：GS食品公司質(zhì)量成本管理應(yīng)用研究　出處：《河北大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 質(zhì)量成本管理 質(zhì)量成本分析 質(zhì)量成本控制 質(zhì)量成本優(yōu)化

【摘要】：在食品質(zhì)量備受關(guān)注的今天，我國的食品企業(yè)面臨著一個急需解決的問題，市場對食品質(zhì)量的要求越來越高，而高質(zhì)量則需要較高的成本投入,過高的質(zhì)量成本壓力給許多企業(yè)帶來很大的困擾。要解決這一問題，我國的食品企業(yè)尤其是中小食品企業(yè)有必要轉(zhuǎn)變管理方式，開展和完善質(zhì)量成本管理，具體地說，就是用貨幣形式反映出企業(yè)生產(chǎn)管理中的各項質(zhì)量管理活動的費用支出包括質(zhì)量成本費用總和及質(zhì)量成本項目構(gòu)成并把影響質(zhì)量成本的各成本項目控制在一定范圍內(nèi)，制定改進(jìn)措施，尋求最佳成本，最終改善企業(yè)低質(zhì)量、低效益的情況，實現(xiàn)高質(zhì)量、高效益的目標(biāo)。 質(zhì)量成本管理的研究在國外已經(jīng)開展多年，在我國也不乏許多成功案例，這一管理活動受到越來越多企業(yè)領(lǐng)導(dǎo)者的重視，，但是對于中小企業(yè)尤其是特定行業(yè)的中小企業(yè)對于如何開展適合自身企業(yè)的質(zhì)量成本管理雖也有經(jīng)驗可循可還需繼續(xù)探索。北京GS經(jīng)貿(mào)有限公司是一家集開發(fā)、生產(chǎn)、銷售為一體的中小食品企業(yè)，隨著食品行業(yè)的競爭日益激烈，該企業(yè)同樣遇到了質(zhì)量成本過高的問題。本文主要工作就是把質(zhì)量成本管理引進(jìn)到該公司的日常管理工作之中，通過開展質(zhì)量成本管理明確企業(yè)質(zhì)量成本是否合理以及存在的問題，進(jìn)而提出該企業(yè)質(zhì)量成本管理控制優(yōu)化措施，使企業(yè)依靠質(zhì)量和成本的優(yōu)勢在行業(yè)競爭中立于不敗之地。 論文研究的是中小企業(yè)的質(zhì)量成本管理，目的是通過對質(zhì)量成本的研究，實現(xiàn)提高質(zhì)量、控制質(zhì)量成本及總成本并實現(xiàn)企業(yè)不斷提高經(jīng)濟(jì)效益的目標(biāo)，從而提高企業(yè)市場地位。文章首先介紹了質(zhì)量成本的含義以及質(zhì)量成本預(yù)測、計劃、核算、分析、控制、優(yōu)化等質(zhì)量成本管理理論；其次，在閱讀了眾多參考文獻(xiàn)及對公司進(jìn)行實習(xí)調(diào)研了解的基礎(chǔ)上，并根據(jù)GS食品公司的管理現(xiàn)狀，規(guī)范了質(zhì)量成本管理組織機(jī)構(gòu)、部門職責(zé)及質(zhì)量管理控制流程，確定了企業(yè)質(zhì)量成本項目設(shè)置、質(zhì)量成本核算內(nèi)容，介紹了適用于該中小企業(yè)的質(zhì)量成本控制優(yōu)化方法，最后將這些質(zhì)量成本管理方法應(yīng)用于企業(yè)的實踐中，選取了該企業(yè)白砂糖這一產(chǎn)品2011年4-10月份質(zhì)量成本數(shù)據(jù)，對這些數(shù)據(jù)進(jìn)行分析并根據(jù)數(shù)據(jù)分析結(jié)果探討了該階段企業(yè)應(yīng)該采取的質(zhì)量成本的控制與優(yōu)化措施。本文希望通過對GS公司開展的質(zhì)量成本管理應(yīng)用研究，對該企業(yè)能夠具有實用性、可操作性并取得實際的經(jīng)濟(jì)效益提高的效果，同時為同行業(yè)同規(guī)模的中小企業(yè)開展質(zhì)量成本管理提供一份可以借鑒的成功經(jīng)驗，對食品行業(yè)尤其是中小食品企業(yè)能起到一定的推動作用。
[Abstract]:In the food quality of today, food enterprises in China are facing a problem that needs to be solved urgently. The market demands higher and higher food quality, and high quality needs higher cost input. Too high quality cost pressure brings a lot of trouble to many enterprises. To solve this problem, it is necessary for food enterprises, especially small and medium-sized food enterprises, to change their management methods and develop and perfect quality cost management. Specifically. It is to reflect in the form of money the expenses of various quality management activities in the production management of an enterprise, including the sum of the quality cost, the total cost of the quality cost and the composition of the quality cost items, and control the cost items that affect the quality cost in a certain way. Inside. Make improvement measures, seek the best cost, and finally improve the situation of low quality and low benefit, and achieve the goal of high quality and high benefit. The research of quality cost management has been carried out in foreign countries for many years, and there are many successful cases in our country. This management activity has been paid more and more attention to by more and more enterprise leaders. But for the small and medium-sized enterprises, especially the small and medium-sized enterprises in the specific industry, although they have experience in how to carry out the quality cost management suitable for their own enterprises, we still need to continue to explore. Beijing GS Economic and Trade Co., Ltd is a collective development company. . Production, sales as one of the small and medium-sized food enterprises, with the food industry increasingly fierce competition. The enterprise also encountered the problem of high quality cost. The main work of this paper is to introduce quality cost management into the daily management of the company. Through the development of quality cost management to determine whether the enterprise quality cost is reasonable and the existing problems, and then put forward the enterprise quality cost management control optimization measures. Make the enterprise rely on the advantage of quality and cost in the industry competition in an invincible position. The purpose of this paper is to improve quality, control quality cost and total cost, and achieve the goal of continuously improving economic benefits through the study of quality cost. In order to improve the market position of enterprises, the article first introduces the meaning of quality cost and quality cost prediction, planning, accounting, analysis, control, optimization and other quality cost management theory; Secondly, on the basis of reading many references and investigating the company, and according to the current management situation of GS food company, the quality cost management organization is standardized. The responsibility of the department and the process of quality management and control are discussed. The project setting of quality cost and the content of quality cost accounting are determined. The optimization method of quality cost control suitable for this small and medium-sized enterprise is introduced. Finally, this paper applies these quality cost management methods to the practice of the enterprise, and selects the quality cost data of this enterprise's white granulated sugar from April to October in 2011. This paper analyzes these data and discusses the measures of quality cost control and optimization which should be taken by enterprises in this stage according to the results of data analysis. This paper hopes to study the application of quality cost management in GS Company. For this enterprise can be practical, operational and achieve practical economic benefits to improve the effect, and for the same size of small and medium-sized enterprises in the same industry to carry out quality cost management to provide a successful experience can be used for reference. Food industry, especially small and medium-sized food enterprises can play a role in promoting.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F426.82

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本文編號：1421151