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论文编号：	10733
作者编号：	2120163239
上传时间：	2018/12/9 18:54:00
中文题目：	Q公司质量成本管理研究
英文题目：	Study on Quality Cost Management of Company Q
指导老师：	边泓
中文关键字：	质量成本；质量损失成本；质量成本管理
英文关键字：	Quality cost; Quality loss cost; Quality cost management
中文摘要：	随着当今社会生产力迅速发展，科学技术水平大幅度提高，消费者在选择产品时，越来越关注产品和服务的质量是否能充分满足需求。随着市场竞争日趋激烈，企业将产品质量作为最主要的市场竞争力。伴随着质量成本的产生和发展，改变了“高质量，高成本”的传统思想，而是提出“适宜的质量水平，较低的产品成本”这一观点，这也体现出了质量的经济价值。企业通过开展质量成本管理工作，能够清晰地认识到产品的质量现状，发现各个阶段质量管理中存在的缺陷与不足，并能有针对性的提出质量改进合理化建议。通过切实做好企业的质量成本管理工作，能够为企业实现产品质量的持续改进，带来可观的经济效益，为企业的发展提供强有力的保障。 本文首先阐述了质量成本的研究价值，对质量成本的发展和最新的研究成果进行总结。其次，详细介绍了质量成本的形成原因、发展过程、内部结构以及对质量成本管理效果的分析评价方法。第三部分以Q公司为研究对象，介绍了Q公司的基本情况、组织结构，在研究企业经营状况时，采用了财务指标与非财务指标相结合的分析方法，发现Q公司由于产品质量问题导致企业经营业绩下滑，顾客满意度降低，已经为公司带来了严重的不良影响。通过对Q公司历年质量成本数据进行定性和定量分析，发现Q公司存在质量成本归集不准确，质量成本分析评价结果与市场信息反馈不一致的情况，针对这些现象进行深入研究，发现是由于质量成本归集缺少统一标准和评价方法不合理造成的，进而为Q公司提出了相应的改进方案。最后，根据Q公司质量成本管理的实际情况，为了有效降低质量损失成本，提出了增加预防成本投入和加强鉴定成本控制的优化措施，并对应开展的质量管理活动做了具体说明。 本文的目的是通过对Q公司质量成本管理的研究，分析评价质量成本管理的效果，并对其中的不足与问题提出改进建议，确保质量成本管理正常、有效的运行，从而对质量管理工作起到支撑作用，逐步实现产品质量提升，企业竞争力提升，使得企业在市场竞争中处于有利地位。
英文摘要：	With the rapid development of the social productivity, the level of science and technology has been greatly improved. When consumers choose products, they are paying more and more attention to the quality of products. With the increasingly fierce market competition, companies regard quality as the most important competitiveness. With the generation and development of quality costs, the traditional idea of “high quality and high cost” has been changed, instead the idea of “appropriate quality level and low product cost” has been put forward, which also reflects the economics of quality. By carrying out quality cost management, enterprises can clearly understand the quality level of products, find weaknesses in quality management, and propose targeted improvements in quality improvement. By doing a good job in quality cost management, we can achieve continuous improvement of product quality, and will also bring considerable economic benefits to the enterprise and provide a strong support for the development of the enterprise. This paper firstly expounds the research value of quality cost, summarizes the development of quality cost and the latest research results. After that, the reasons for the formation of quality cost, the development process, the internal structure and the evaluation method of the quality cost management are introduced in detail. The third part takes Company Q as the research object, introduces the basic information and organizational structure of Company Q. When researching the business operation status, it adopts the analysis method combining financial index and non-financial index, and finds that Company Q has some quality problems. It was found that Company Q's performance declined due to product quality problems, and customer satisfaction decreased, which has already brought serious effects to the company. Through qualitative and quantitative analysis of Company Q's historical quality cost data, it is found that Company Q has inaccurate quality cost collection, and the evaluation result of quality cost is inconsistent with market information. In-depth study on these phenomena , find the reason is because of lacking unified standards and unreasonable evaluation methods and a corresponding quality cost improvement plan were provided for Company Q. Finally, according to the situation of Company Q's quality cost management, in order to reduce the cost of quality loss, the optimization measures to increase the prevention cost input and strengthen the identification cost control are proposed, and the corresponding quality management activities are specified. The purpose of this paper is to study on quality cost management of Company Q, analyze and evaluate the effect of quality cost management, and propose improvements to the problems to ensure the normal and effective operation of quality cost management. Supporting quality management work, gradually improve product quality, and enhance the competitiveness of enterprises, making enterprises in a favorable position in the market competition.
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