本文選題：質量成本管理 + 冶煉廠��； 參考：《華南理工大學》2014年碩士論文

【摘要】：隨著全球化帶來的激烈競爭，質量已成為競爭的首要因素。以往的高質量就意味著高成本，但隨著質量與經(jīng)濟結合的不斷深入，企業(yè)也可能以低成本提供高質量的產(chǎn)品和服務。企業(yè)同時關注“質量”與“成本”而開展質量成本管理，能夠使企業(yè)質量與經(jīng)濟相結合，帶來質量成本效益。C冶煉廠屬于有色金屬行業(yè)，產(chǎn)品質量對其至關重要。然而，C冶煉廠在現(xiàn)階段和未來的發(fā)展過程中面對諸多挑戰(zhàn)，亟需提高自身競爭力以降低外部不利因素的影響。此時，有效的實施質量成本管理能夠幫助C冶煉廠走質量效益型的發(fā)展道路，提升未來競爭實力。 本文從質量成本概念入手，總結了國內(nèi)外現(xiàn)有質量成本管理研究成果，，以C冶煉廠為研究實例，采用理論與實踐相結合以及定量與定性相結合的方法進行研究。首先，通過調(diào)查分析了C冶煉廠質量成本管理的現(xiàn)狀，找出現(xiàn)行質量成本管理在實施過程中存在的問題，主要包括組織機構、質量成本核算、分析、質量改進和控制。然后，針對現(xiàn)有的質量成本管理問題，根據(jù)C冶煉廠自身特點，從組織結構的調(diào)整、質量成本核算的完善、分析的改進、基于質量成本的質量改進以及形成有效的控制方面，提出了適宜C冶煉廠的改進建議。最后，為了保證質量成本管理改進方案在C冶煉廠的有效實施，提出幾點保障措施，以期C冶煉廠能通過提升質量成本管理水平，降低企業(yè)成本，從而提升企業(yè)核心競爭力，提高企業(yè)經(jīng)濟效益。 本文的研究是針對C冶煉廠的具體問題提出相應的改進建議，對C冶煉廠的質量成本管理具有一定的指導意義。同時對同行業(yè)中其他冶煉廠具有一定的參考價值，由于具體企業(yè)的情況不同，本文的研究成果存在一定的局限性，在推廣應用時則需要更加具體的、深入的研究。
[Abstract]:With the fierce competition brought by globalization, quality has become the primary factor of competition. In the past, high quality means high cost, but with the combination of quality and economy, enterprises may provide high quality products and services at low cost. Enterprises pay attention to "quality" and "cost" and carry out quality cost management at the same time, which can combine enterprise quality with economy, and bring quality cost benefit. C smelter belongs to nonferrous metal industry, product quality is very important to it. However, the smelter is facing many challenges in the present stage and the future development process, so it is urgent to improve its own competitiveness to reduce the influence of external adverse factors. At this point, the effective implementation of quality cost management can help C smelter to take the path of quality and efficiency, and enhance the future competitive strength. Starting with the concept of quality cost, this paper summarizes the existing research results of quality cost management at home and abroad, taking C smelter as an example, combining theory with practice and combining quantitative and qualitative methods. Firstly, the present situation of quality cost management in C smelter is analyzed, and the existing problems in the implementation of quality cost management are found out, including organization, quality cost accounting, analysis, quality improvement and control. Then, in view of the existing quality cost management problems, according to the characteristics of C smelter, from the aspects of organizational structure adjustment, quality cost accounting perfection, analysis improvement, quality improvement based on quality cost and forming effective control, Suggestions for improvement of C smelter are put forward. Finally, in order to ensure the effective implementation of the improvement scheme of quality cost management in C smelter, several safeguard measures are put forward, so that C smelter can improve the level of quality cost management and reduce the cost of enterprise, thereby enhancing the core competitiveness of the enterprise. Improve the economic efficiency of enterprises. The research in this paper is aimed at the concrete problems of C smelter and puts forward corresponding suggestions for improvement, which is of certain guiding significance to the quality cost management of C smelter. At the same time, it has certain reference value to other smelters in the same industry. Because of the different situations of the specific enterprises, the research results of this paper have some limitations, and need more concrete and in-depth research in the popularization and application.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F273.2;F406.72;F426.32

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本文編號：1814116