本文選題：燃料乙醇 + 質(zhì)量成本　； 參考：《吉林大學(xué)》2014年碩士論文

【摘要】：質(zhì)量成本是成本中的一部分，包括為保證產(chǎn)品或服務(wù)質(zhì)量而付出的成本以及產(chǎn)品不合格的損失成本。質(zhì)量成本管理是指企業(yè)通過對(duì)質(zhì)量成本的整體控制而達(dá)到產(chǎn)品質(zhì)量和服務(wù)質(zhì)量的保證體系，它是企業(yè)協(xié)調(diào)質(zhì)量和成本等相關(guān)部門為保證產(chǎn)品質(zhì)量對(duì)相應(yīng)的質(zhì)量成本進(jìn)行的一些管理活動(dòng)。 盡管中糧生化肇東公司目前已經(jīng)實(shí)施質(zhì)量成本管理，但是卻沒有建立相應(yīng)的質(zhì)量成本管理組織與質(zhì)量成本管理體系，導(dǎo)致公司的質(zhì)量成本管理沒能發(fā)揮其應(yīng)有的作用。該項(xiàng)研究本著發(fā)現(xiàn)問題，分析問題，解決問題的思路，采用實(shí)地調(diào)研的方式對(duì)中糧生化肇東公司燃料乙醇項(xiàng)目進(jìn)行了深入研究，借助質(zhì)量經(jīng)濟(jì)理念，讓理論和實(shí)際密切相連。中糧生化肇東公司乙醇項(xiàng)目質(zhì)量成本管理研究首先介紹了研究背景及研究意義，隨著能源危機(jī)的加深，燃料公司的競(jìng)爭(zhēng)日益激烈，而企業(yè)若想提升自身的競(jìng)爭(zhēng)地位，一方面是提高質(zhì)量，另一方面就是降低成本，，因此對(duì)公司燃料乙醇項(xiàng)目進(jìn)行質(zhì)量成本管理的研究十分有必要。其次通過分析中糧肇東公司燃料乙醇項(xiàng)目質(zhì)量成本管理的現(xiàn)狀，發(fā)現(xiàn)中糧生化肇東公司燃料乙醇項(xiàng)目在質(zhì)量管理方面存在諸多問題。例如項(xiàng)目管理人員沒有樹立正確的質(zhì)量成本觀念，缺少科學(xué)的方法對(duì)質(zhì)量成本進(jìn)行預(yù)測(cè)與核算，沒有結(jié)合成本管理理論提出符合公司現(xiàn)狀的質(zhì)量成本控制方案，沒能從根本上對(duì)產(chǎn)生質(zhì)量成本的原因提出解決措施，而且公司的財(cái)務(wù)等職能部門沒有對(duì)該項(xiàng)目的質(zhì)量成本管理提供足夠的支持與配合等。進(jìn)而針對(duì)項(xiàng)目現(xiàn)存的問題，提出了具有針對(duì)性的質(zhì)量成本管理方案，包括質(zhì)量成本結(jié)構(gòu)的平衡，控制預(yù)防成本、降低鑒定成本的思想與措施。最后，通過建立質(zhì)量成本管理體系，加強(qiáng)對(duì)該體系的維護(hù)，以及建立燃料乙醇項(xiàng)目中的質(zhì)量成本考核來保障中糧生化肇東公司燃料乙醇項(xiàng)目質(zhì)量成本管理的順利進(jìn)行。 文章針對(duì)中糧生化肇東公司燃料乙醇項(xiàng)目的現(xiàn)狀和問題，建立了與項(xiàng)目相匹配的質(zhì)量成本管理體系。通過該體系的導(dǎo)入與維護(hù)，使該項(xiàng)目的管理人員能夠根據(jù)公司實(shí)際情況實(shí)施質(zhì)量成本管理措施，在保證產(chǎn)品質(zhì)量的情況下使得質(zhì)量成本大大減少，提高了項(xiàng)目收益。與此同時(shí)，利用質(zhì)量成本管理理論，以及精益生產(chǎn)中的全面質(zhì)量管理理論，進(jìn)行了該項(xiàng)目的質(zhì)量成本管理實(shí)踐。論文對(duì)中糧生化肇東公司燃料乙醇項(xiàng)目中存在的問題開展質(zhì)量成本管理問題研究，對(duì)公司貫徹落實(shí)低成本戰(zhàn)略具有重要意義，有利于公司經(jīng)營(yíng)效率的提高和長(zhǎng)遠(yuǎn)發(fā)展。
[Abstract]:Quality cost is a part of the cost, including the cost to ensure the quality of the product or service and the loss cost of the unqualified product. Quality cost management refers to the guarantee system of product quality and service quality through the overall control of quality cost. It is a kind of management activity that the enterprise coordinates quality and cost and other relevant departments to ensure the product quality. Although Cofco biochemistry Zhaodong company has implemented the quality cost management at present, it has not established the corresponding quality cost management organization and quality cost management system, resulting in the quality cost management of the company failed to play its due role. Based on the idea of finding problems, analyzing problems and solving problems, this study made a deep study on the fuel ethanol project of COFCO biochemistry Zhaodong Company by using field investigation. With the help of the concept of quality economy, the theory and practice were closely linked. The research on quality and cost management of ethanol project of Cofco biochemical Zhaodong Company firstly introduces the background and significance of the research. With the deepening of the energy crisis, the competition of fuel companies is becoming increasingly fierce, and if the enterprises want to enhance their competitive position, On the one hand, it is to improve the quality, on the other hand, to reduce the cost, so it is necessary to study the quality cost management of the fuel ethanol project. Secondly, by analyzing the current situation of the quality cost management of the fuel ethanol project in COFCO Zhaodong Company, it is found that there are many problems in the quality management of the fuel ethanol Project of CBF Zhaodong Company. For example, project managers have not set up the correct concept of quality cost, lack of scientific methods to predict and calculate the quality cost, and have not put forward quality cost control scheme according to the current situation of the company, combined with the cost management theory. At the same time, the company's finance and other functional departments did not provide sufficient support and cooperation to the quality cost management of the project. Then, aiming at the existing problems of the project, the paper puts forward the corresponding quality cost management scheme, including the balance of quality cost structure, the control of prevention cost, and the thought and measure of reducing the cost of appraisal. Finally, by establishing the quality cost management system, strengthening the maintenance of the system and establishing the quality cost assessment in the fuel ethanol project, the quality cost management of the fuel ethanol project of COFCO biochemistry Zhaodong Company is ensured. In view of the current situation and problems of fuel ethanol project in COFCO, a quality cost management system matching the project is established. Through the introduction and maintenance of the system, the managers of the project can carry out the quality cost management measures according to the actual situation of the company, which can reduce the quality cost greatly and increase the project income under the condition of ensuring the product quality. At the same time, using the theory of quality cost management and the theory of total quality management in lean production, the quality cost management practice of the project is carried out. The research on quality cost management in the fuel ethanol project of COFCO biochemistry Zhaodong Company is of great significance to the implementation of low cost strategy and is conducive to the improvement and long-term development of the company's operating efficiency.
【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】：2014
【分類號(hào)】：F426.72;F406.72

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