本文選題：建筑施工　切入點(diǎn)：質(zhì)量成本　出處：《吉林大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：質(zhì)量成本管理是企業(yè)利用與質(zhì)量職能有關(guān)的部門和人員對(duì)產(chǎn)品質(zhì)量成本實(shí)行的一整套的活動(dòng)，質(zhì)量成本管理在建筑行業(yè)中有著廣泛的應(yīng)用，其綜合反映著一個(gè)工程質(zhì)量的適用性與其經(jīng)濟(jì)性，因此說(shuō)質(zhì)量成本管理對(duì)建筑企業(yè)有著非常重要的意義。 本文針對(duì)建筑企業(yè)質(zhì)量成本管理的現(xiàn)狀和目前存在的問(wèn)題，重點(diǎn)研究了A企業(yè)目前的質(zhì)量成本管理現(xiàn)狀并且分析了其產(chǎn)生這些問(wèn)題的原因。對(duì)A集團(tuán)的研究采用實(shí)地調(diào)研的方式，借助質(zhì)量經(jīng)濟(jì)理念，讓理論和實(shí)際密切相連。通過(guò)分析，A集團(tuán)目前質(zhì)量成本管理存在多方面的問(wèn)題，比如成本管理理論和成本控制方案不匹配、不能徹底根除造成質(zhì)量成本損失的原因、缺少實(shí)際效果的質(zhì)量成本核算、不能夠以恰當(dāng)?shù)乃悸啡シ治鲑|(zhì)量損失成本、沒(méi)有采取正確的方法深入研究質(zhì)量成本預(yù)測(cè)和管理方案、質(zhì)量成本管理沒(méi)有得到一個(gè)良好的財(cái)務(wù)支持、雖然企業(yè)實(shí)行了質(zhì)量成本管理，，但在質(zhì)量成本核算和分析質(zhì)量損失成本等方面，依然存有很多的不妥之處等幾個(gè)方面的問(wèn)題。針對(duì)這些問(wèn)題，本文結(jié)合目前建筑企業(yè)施工管理現(xiàn)狀和A集團(tuán)目前的實(shí)際情況，提出了以“四個(gè)建立”為中心的解決方法，以此為指導(dǎo)工具，建立合理的實(shí)施方案和框架。文章主要針對(duì)“遼寧A集團(tuán)”（簡(jiǎn)稱“A集團(tuán)”）現(xiàn)有的情況和問(wèn)題，建立了“A集團(tuán)”正確的質(zhì)量成本管理方案。通過(guò)實(shí)施這套方案，使企業(yè)依據(jù)現(xiàn)下的特點(diǎn)，開(kāi)展有效的質(zhì)量成本管理和控制，降低了質(zhì)量成本，收到了明顯的效果，成為建筑施工行業(yè)實(shí)施質(zhì)量成本管理的良好典范。 與此同時(shí)，利用拓展相關(guān)理論其知識(shí)領(lǐng)域的應(yīng)用范圍的這一研究方法，通過(guò)在生產(chǎn)實(shí)踐中的合理運(yùn)用提供了一個(gè)例子。嘗試對(duì)于在施工企業(yè)中存在的問(wèn)題開(kāi)展質(zhì)量成本管理問(wèn)題的實(shí)證研究，將促進(jìn)企業(yè)利益提高和長(zhǎng)遠(yuǎn)發(fā)展，使企業(yè)達(dá)到降低成本、提高生產(chǎn)經(jīng)營(yíng)的效率，對(duì)于真正實(shí)現(xiàn)“高品質(zhì)、低成本”戰(zhàn)略具有很重要的指導(dǎo)意義。
[Abstract]:Quality cost management (QCM) is a whole set of activities in which the departments and personnel concerned with the quality function are used to implement the product quality cost. The quality cost management has been widely used in the construction industry. It reflects the applicability and economy of a project quality, so quality cost management is of great significance to construction enterprises. This paper aims at the current situation and existing problems of quality cost management in construction enterprises. This paper focuses on the current situation of quality cost management in A enterprise and analyzes the causes of these problems. Let the theory and practice be closely linked. By analyzing the problems existing in the current quality cost management of Group A, such as the mismatch between the cost management theory and the cost control scheme, the causes of the loss of quality cost cannot be completely eradicated. Lack of actual effect of quality cost accounting, can not use appropriate ideas to analyze the cost of quality loss, did not take the correct method of in-depth study of quality cost prediction and management plan, The quality cost management has not received a good financial support. Although the enterprise has implemented the quality cost management, but in the quality cost accounting and the analysis quality loss cost and so on aspect, There are still a lot of problems in some aspects, such as inappropriateness. In view of these problems, combining the current construction management situation of construction enterprises and the actual situation of Group A at present, this paper puts forward a solution centered on "four Establishment". This paper mainly aims at the existing situation and problems of Liaoning A Group (referred to as "A Group"), and establishes the correct quality cost management scheme of "A Group". According to the present characteristics, the enterprise can carry out effective quality cost management and control, reduce the quality cost, get obvious results, and become a good example for the construction industry to implement quality cost management. At the same time, using this research method to expand the scope of application of relevant theories in the field of knowledge, Through the reasonable application in production practice, this paper provides an example. To try to carry out an empirical study on the quality and cost management of the problems existing in the construction enterprises will promote the improvement and long-term development of the interests of the enterprises and reduce the costs of the enterprises. Improving the efficiency of production and management is of great significance to realize the strategy of "high quality and low cost".
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.92

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