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论文编号：	11562
作者编号：	2320170608
上传时间：	2020/4/19 8:00:13
中文题目：	S企业零缺陷理念下质量成本管理研究
英文题目：	Research on quality cost management under the concept of zero defect of S company
指导老师：	张玉利
中文关键字：	质量成本；零缺陷；运营体系；“第一次就做对”原则
英文关键字：	Quality cost; Zero defect; Operation system; "Do it right the first time" principle
中文摘要：	随着宏观经济环境的发展，中国经济已由高速增长到高质量发展阶段；作为中国经济支柱的汽车产业，也已经进入高质量发展期。面对汽车市场的激烈竞争，各个汽车企业在进行差异化设计与服务的同时，纷纷采取降价的价格竞争策略。 价格竞争策略对于汽车企业以及汽车供应链的下游企业来说，成本的控制与优化颇为重要。而在成本控制上，质量成本的控制逐渐成为成本管控的焦点。但至于如何控制以及优化质量成本，却是当前诸多企业管理者所面临的难题。有的管理者认为高的质量必然需要付出高的成本，在面对质量效益决策时，他们不能果断推进质量改善工作；也有的管理者认为降低质量成本就是降低内外部损失，在采取措施的同时导致预防和鉴定成本的增加，而导致总质量成本的上升。低成本竞争的残酷现实给企业的管理者带来了品质提升战略上的困惑：即高质量会使总质量成本降低还是使总质量成本升高的问题。 本文重点围绕企业的质量成本管控，探讨适合于汽车零部件企业质量成本模型，力争解决企业管理者在品质战略决策中所面临的难题。结合国内外质量成本管理的文献，介绍了传统质量成本管理与基于“零缺陷”理念下质量成本管理的理论模型，对两种模型进行分析得出全生命周期质量成本管控模型和结论。传统质量成本模型在指导现代制造企业的质量成本管控时存在诸多弊端；基于“零缺陷”质量成本模型对指导企业质量成本控制具有显著优势，它纠正了“质量不经济”的错误质量认识；主张企业内部树立“第一次就做对”的原则。建立基于“零缺陷”理念的流程体系，重视事前预防，培养正确的做事习惯，塑造“零缺陷”的文化氛围，是企业降低质量成本、提升质量竞争力和企业盈利能力的必要手段。最后结合S企业，介绍了关于“零缺陷”运营体系的建立、质量成本管理框架与流程的构建，以及产品全生命周期内质量成本的管控模型。利用运行数据验证了基于“零缺陷”质量成本模型在指导企业质量成本管控方面的显著效果，为企业管理者提供品质战略决策依据。
英文摘要：	With the development of macroeconomic environment, China's economy stage has grown from high speed to high quality. As the pillar of China's economy, the automobile industry has also entered a period of high quality development. In the face of the fierce competition in the automobile market, various automobile enterprises take the price competition strategy of price reduction while carrying out differentiated design and service. Price competition strategy is very important for automobile enterprises and their suppliers of automobile supply chain to control and optimize cost. In cost control, quality cost control has gradually become the focus of cost control. However, how to control and optimize the quality cost is a difficult problem faced by many enterprise managers. Some managers believe that high quality inevitably requires high costs, and they could not decisively promote quality improvement in the face of quality-benefit decision-making; others believe that reducing quality cost means reducing internal and external losses only, while taking measures, leading to the increase of prevention and appraisal costs, which leads to the rise of total quality cost. The cruel reality of low-cost competition has brought confusion to the managers of enterprises on the strategy of quality improvement: that is, whether high quality will reduce the total quality cost or increase the total quality cost. Focusing on the quality cost control of enterprises, this paper discusses the quality cost model suitable for automotive parts enterprises, and strives to solve the difficult problem of quality strategy decision-making of enterprise managers. Combining the literature of quality cost management at home and abroad, this paper introduces the theoretical models of traditional quality cost management and quality cost management based on the concept of "zero defect", and the two models are analyzed to get the whole life cycle quality cost control model and conclusion. Traditional quality cost model has many drawbacks in guiding the quality cost control of modern manufacturing enterprises; based on the "zero defect" quality cost model, it has significant advantages in guiding the quality cost control of enterprises. It corrects the wrong quality understanding of "uneconomical quality" and advocates the principle of "doing right the first time" within enterprises. Establishing a process system based on the concept of "zero defect", paying attention to prevention beforehand, cultivating correct working habits and shaping the cultural atmosphere of "zero defect" are the necessary means for enterprises to reduce quality cost, improve quality competitiveness and profitability. Finally, combining with S company, it introduces the establishment of "zero defect" operation system, the construction of quality cost management framework and process, and the quality cost control model in the whole life cycle of products. The advantages of quality cost model based on "zero defect" in guiding enterprise quality cost management and control are validated by operation data, and the basis of quality strategy decision-making for enterprise managers is provided.
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