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基于質(zhì)量競爭力的制造企業(yè)質(zhì)量成本控制系統(tǒng)研究

發(fā)布時(shí)間:2018-04-18 12:58

  本文選題:質(zhì)量競爭力 + 質(zhì)量成本控制; 參考:《哈爾濱工程大學(xué)》2014年博士論文


【摘要】:在競爭無所不在、市場(chǎng)變化日新月異的今天,質(zhì)量的重要性也日益彰顯,“質(zhì)量第一”的理念已逐漸深入人心。然而在質(zhì)量管理活動(dòng)中,質(zhì)量成本和質(zhì)量經(jīng)濟(jì)性卻一直未能得到制造企業(yè)的充分重視,質(zhì)量、成本和收益三者之間的平衡一直是制造企業(yè)難解的困境。在此背景下,本文對(duì)基于質(zhì)量競爭力的制造企業(yè)質(zhì)量成本控制系統(tǒng)展開研究,主要研究內(nèi)容如下:提出了基于質(zhì)量競爭力的制造企業(yè)質(zhì)量成本控制的概念體系,并對(duì)相關(guān)概念進(jìn)行界定。通過對(duì)我國制造企業(yè)質(zhì)量成本控制和質(zhì)量競爭力發(fā)展現(xiàn)狀的分析,闡釋了我國制造企業(yè)質(zhì)量成本控制和質(zhì)量競爭力發(fā)展所面臨的問題。闡釋了制造企業(yè)質(zhì)量成本控制到質(zhì)量競爭力的演化路徑,明確了質(zhì)量競爭力各要素對(duì)制造企業(yè)質(zhì)量成本控制的作用和要求,同時(shí),通過設(shè)計(jì)和發(fā)放調(diào)查問卷,運(yùn)用積差相關(guān)分析方法對(duì)制造企業(yè)質(zhì)量競爭力與質(zhì)量成本控制的相關(guān)性進(jìn)行檢驗(yàn)和分析。界定基于質(zhì)量競爭力的制造企業(yè)質(zhì)量成本控制系統(tǒng)的概念,分析系統(tǒng)的目標(biāo)與功能,明確系統(tǒng)的主體與邊界,構(gòu)建制造企業(yè)質(zhì)量成本控制系統(tǒng),描述系統(tǒng)中主體子系統(tǒng)和輔助子系統(tǒng)的結(jié)構(gòu)。在此基礎(chǔ)上,提煉出質(zhì)量成本控制過程中的三個(gè)核心子系統(tǒng),并闡釋核心子系統(tǒng)的概念,運(yùn)行機(jī)理和內(nèi)容。以系統(tǒng)論為理論依據(jù),闡釋基于質(zhì)量競爭力的制造企業(yè)質(zhì)量成本控制系統(tǒng)運(yùn)行機(jī)制的內(nèi)涵及特征,分別從功能、機(jī)理、內(nèi)容等方面闡明系統(tǒng)運(yùn)行的協(xié)調(diào)機(jī)制、動(dòng)力機(jī)制和自律機(jī)制。評(píng)價(jià)基于質(zhì)量競爭力的制造企業(yè)質(zhì)量成本控制系統(tǒng)運(yùn)行效果。通過對(duì)現(xiàn)有質(zhì)量成本控制評(píng)價(jià)方法的對(duì)比分析,確定DEA方法為質(zhì)量成本控制系統(tǒng)運(yùn)行效果評(píng)價(jià)的基本方法。在此基礎(chǔ)上,依照DEA方法原理,設(shè)計(jì)評(píng)價(jià)指標(biāo)體系的構(gòu)建原則及具體的評(píng)價(jià)指標(biāo)體系內(nèi)容,并基于DEA模型評(píng)價(jià)系統(tǒng)的運(yùn)行效果,以具體制造企業(yè)為例,驗(yàn)證質(zhì)量成本控制系統(tǒng)運(yùn)行效果模型對(duì)系統(tǒng)運(yùn)行的適用性。最后,提出提高我國制造企業(yè)質(zhì)量成本控制的對(duì)策和建議,突出質(zhì)量競爭力在質(zhì)量成本控制過程中的導(dǎo)向作用,設(shè)置推動(dòng)質(zhì)量成本控制系統(tǒng)運(yùn)行的組織機(jī)構(gòu),明確搭建質(zhì)量成本信息平臺(tái)對(duì)質(zhì)量成本控制活動(dòng)的功能和作用。
[Abstract]:With the competition everywhere and the market changing with each passing day, the importance of quality is becoming more and more obvious, and the idea of "quality first" has gradually become popular.However, in the quality management activities, the quality cost and quality economy have not been fully paid attention to by manufacturing enterprises. The balance between quality, cost and income has always been a difficult dilemma for manufacturing enterprises.Under this background, the quality cost control system of manufacturing enterprises based on quality competitiveness is studied in this paper. The main contents are as follows: the concept system of quality cost control based on quality competitiveness is put forward.And related concepts are defined.By analyzing the current situation of quality cost control and quality competitiveness of manufacturing enterprises in China, the problems of quality cost control and quality competitiveness development of manufacturing enterprises in China are explained.This paper expounds the evolutionary path from quality cost control to quality competitiveness of manufacturing enterprises, clarifies the role and requirements of various elements of quality competitiveness to quality cost control of manufacturing enterprises. At the same time, through designing and issuing questionnaires,The correlation between quality competitiveness and quality cost control of manufacturing enterprises is tested and analyzed by using product difference correlation analysis method.This paper defines the concept of quality cost control system based on quality competitiveness, analyzes the objectives and functions of the system, defines the main body and boundary of the system, and constructs the quality cost control system of manufacturing enterprises.Describes the structure of the principal subsystem and the auxiliary subsystem in the system.On this basis, three core subsystems in the process of quality cost control are extracted, and the concept, operation mechanism and content of the core subsystem are explained.Based on the system theory, this paper explains the connotation and characteristics of the operation mechanism of the quality cost control system of manufacturing enterprises based on the quality competitiveness, and expounds the coordination mechanism of the system operation from the aspects of function, mechanism, content and so on.Dynamic mechanism and self-discipline mechanism.Evaluate the effect of quality cost control system based on quality competitiveness.Through the comparison and analysis of the existing quality cost control evaluation methods, the DEA method is determined as the basic method to evaluate the operation effect of the quality cost control system.On this basis, according to the principle of DEA method, the construction principle and the concrete evaluation index system content of the evaluation index system are designed, and based on the DEA model to evaluate the running effect of the system, taking the concrete manufacturing enterprise as an example,Verify the applicability of the quality cost control system operation effect model to the system operation.Finally, it puts forward the countermeasures and suggestions to improve the quality cost control of our manufacturing enterprises, emphasizes the guiding role of quality competitiveness in the process of quality cost control, and sets up the organization to promote the operation of quality cost control system.Make clear the function and function of setting up quality cost information platform for quality cost control activities.
【學(xué)位授予單位】:哈爾濱工程大學(xué)
【學(xué)位級(jí)別】:博士
【學(xué)位授予年份】:2014
【分類號(hào)】:F425;F273.2;F406.72
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本文編號(hào):1768476

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