本文關(guān)鍵詞： 全面質(zhì)量管理 質(zhì)量成本 經(jīng)營(yíng)戰(zhàn)略 改進(jìn)　出處：《蘇州大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：質(zhì)量成本管理是全面質(zhì)量管理(TQM:Total Quality Management)工作的一個(gè)關(guān)鍵部分,同時(shí)它也是支撐質(zhì)量管理工作的經(jīng)濟(jì)性基礎(chǔ)。研究推行TQM企業(yè)的質(zhì)量成本合理性和改進(jìn)方法,是幫助提高質(zhì)量管理水平和培養(yǎng)經(jīng)營(yíng)戰(zhàn)略頭腦的重要途徑。 本文從大金電機(jī)公司的TQM現(xiàn)狀分析開(kāi)始,在充分把握企業(yè)自身的質(zhì)量管理“風(fēng)土”和“人情”的前提下,對(duì)質(zhì)量成本的內(nèi)、外合理性進(jìn)行認(rèn)真分析研討。文中不但結(jié)合傳統(tǒng)的質(zhì)量成本與銷售額占比的質(zhì)量成本率的計(jì)算分析,還使用了結(jié)合利潤(rùn)情況進(jìn)行對(duì)比分析的方法,以達(dá)到對(duì)于像大金電機(jī)公司這種成本率較高的制造型企業(yè)有針對(duì)性地進(jìn)行質(zhì)量成本合理性分析的目的。同時(shí)也通過(guò)對(duì)質(zhì)量成本結(jié)構(gòu)比進(jìn)行計(jì)算比較,并結(jié)合歷史趨勢(shì)的分析,探求質(zhì)量成本各項(xiàng)目間的既相互依存又此消彼長(zhǎng)的復(fù)雜關(guān)系。 針對(duì)大金電機(jī)公司的產(chǎn)品質(zhì)量水平、經(jīng)營(yíng)成本的占比以及質(zhì)量成本內(nèi)部結(jié)構(gòu)的分析結(jié)果,筆者提出了尋求“保障最優(yōu)化、效益最優(yōu)化、結(jié)構(gòu)最優(yōu)化”的“三優(yōu)”思想,并期望以此來(lái)作為推動(dòng)全公司層面的質(zhì)量改善和質(zhì)量成本改進(jìn)的旗幟和方針,全面活用各種改善手法和新技術(shù)、新手段來(lái)推動(dòng)公司質(zhì)量管理革新和成本合理化。
[Abstract]:Quality cost management is a key part of TQM: total Quality Management, and it is also the economic foundation to support quality management. It is an important way to help improve the quality management level and train the management strategic mind. This paper begins with the analysis of the current situation of TQM in Dajin Electric Company, under the premise of fully grasping the "local" and "human" of the quality management of the enterprise itself, the author puts forward the quality cost of the company. The paper not only combines the traditional calculation and analysis of quality cost and the ratio of quality cost to sales volume, but also uses the method of comparing and analyzing the situation of profit. In order to achieve the purpose of reasonable analysis of quality cost for manufacturing enterprises with high cost rate, such as Dajin Motor Company, and through calculating and comparing the ratio of quality to cost structure, and combining with the analysis of historical trend, To explore the complex relationship between the items of quality cost which depends on each other and increases and goes up and down. In view of the product quality level, the proportion of operating cost and the analysis result of internal structure of quality cost, the author puts forward the idea of "three optimizations": "guarantee optimization, benefit optimization, structure optimization", which is based on the analysis of the product quality level, the proportion of operating cost and the internal structure of quality cost. It is expected that this will be used as a banner and policy to promote quality improvement and quality cost improvement at the whole company level, and all kinds of improvement techniques and new technologies will be fully used, and new means will be used to promote the innovation and cost rationalization of quality management in the company.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.61;F273.2;F406.7

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本文編號(hào)：1516842