本文選題：質(zhì)量成本管理 + 冶煉廠(chǎng)　； 參考：《華南理工大學(xué)》2014年碩士論文

【摘要】：隨著全球化帶來(lái)的激烈競(jìng)爭(zhēng)，質(zhì)量已成為競(jìng)爭(zhēng)的首要因素。以往的高質(zhì)量就意味著高成本，但隨著質(zhì)量與經(jīng)濟(jì)結(jié)合的不斷深入，企業(yè)也可能以低成本提供高質(zhì)量的產(chǎn)品和服務(wù)。企業(yè)同時(shí)關(guān)注“質(zhì)量”與“成本”而開(kāi)展質(zhì)量成本管理，能夠使企業(yè)質(zhì)量與經(jīng)濟(jì)相結(jié)合，帶來(lái)質(zhì)量成本效益。C冶煉廠(chǎng)屬于有色金屬行業(yè)，產(chǎn)品質(zhì)量對(duì)其至關(guān)重要。然而，C冶煉廠(chǎng)在現(xiàn)階段和未來(lái)的發(fā)展過(guò)程中面對(duì)諸多挑戰(zhàn)，亟需提高自身競(jìng)爭(zhēng)力以降低外部不利因素的影響。此時(shí)，有效的實(shí)施質(zhì)量成本管理能夠幫助C冶煉廠(chǎng)走質(zhì)量效益型的發(fā)展道路，提升未來(lái)競(jìng)爭(zhēng)實(shí)力。 本文從質(zhì)量成本概念入手，總結(jié)了國(guó)內(nèi)外現(xiàn)有質(zhì)量成本管理研究成果，，以C冶煉廠(chǎng)為研究實(shí)例，采用理論與實(shí)踐相結(jié)合以及定量與定性相結(jié)合的方法進(jìn)行研究。首先，通過(guò)調(diào)查分析了C冶煉廠(chǎng)質(zhì)量成本管理的現(xiàn)狀，找出現(xiàn)行質(zhì)量成本管理在實(shí)施過(guò)程中存在的問(wèn)題，主要包括組織機(jī)構(gòu)、質(zhì)量成本核算、分析、質(zhì)量改進(jìn)和控制。然后，針對(duì)現(xiàn)有的質(zhì)量成本管理問(wèn)題，根據(jù)C冶煉廠(chǎng)自身特點(diǎn)，從組織結(jié)構(gòu)的調(diào)整、質(zhì)量成本核算的完善、分析的改進(jìn)、基于質(zhì)量成本的質(zhì)量改進(jìn)以及形成有效的控制方面，提出了適宜C冶煉廠(chǎng)的改進(jìn)建議。最后，為了保證質(zhì)量成本管理改進(jìn)方案在C冶煉廠(chǎng)的有效實(shí)施，提出幾點(diǎn)保障措施，以期C冶煉廠(chǎng)能通過(guò)提升質(zhì)量成本管理水平，降低企業(yè)成本，從而提升企業(yè)核心競(jìng)爭(zhēng)力，提高企業(yè)經(jīng)濟(jì)效益。 本文的研究是針對(duì)C冶煉廠(chǎng)的具體問(wèn)題提出相應(yīng)的改進(jìn)建議，對(duì)C冶煉廠(chǎng)的質(zhì)量成本管理具有一定的指導(dǎo)意義。同時(shí)對(duì)同行業(yè)中其他冶煉廠(chǎng)具有一定的參考價(jià)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(yīng)用時(shí)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(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F273.2;F406.72;F426.32

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本文編號(hào)：1814116