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论文编号：	5279
作者编号：	2220110301
上传时间：	2013/6/6 1:39:14
中文题目：	军工科研单位质量成本管理问题研究—以某研究所为例
英文题目：	Military scientific research units of the quality cost Management research---- a certain institute
指导老师：	王志红
中文关键字：	军工科研单位;质量成本;问题研究
英文关键字：	the military scientific research unit;quality cost;the problem research
中文摘要：	质量成本的概念早在20世纪50年代便由美国质量专家A.V.菲根堡姆提出。他通过将质量预防费用、鉴定活动中发生的费用与产品质量不合格所发生的费用联系研究，总结出上述费用对公司经济效益的影响，并以美元为计量单位，通过货币语言形成分析报告，该分析报告是企业高层管理者了解质量问题、进行质量管理决策的重要依据。自此人们深刻认识到为提高企业经济效益通过降低质量成本来实现是行之有效的途径，质量成本管理在企业经营战略中的重要性也得到进一步的提高。上世纪80年代初期，质量成本管理引入我国，并得到了广泛的应用，效果显著。自本世纪初军工科研单位逐渐推行质量成本管理，虽在质量管理体系建立、运行中取得了很多成效,但仍然处于起步阶段,存在着较多问题。军品产品自身的研制特点导致目前军工企业的质量活动和内容与一般民品企业有着明显的不同,首先军工企业的总研制成本中占较大比重的是质量成本；其次伴随着不断深入的经济体制改革，军工科研单位也将不可避免地走向市场,也将面临激烈的竞争与严酷的考验,在军品产品研制中加大质量成本管理和控制,在产品质量与可靠性提高的同时，降低产品质量成本,从而提升企业的竞争力势必成为一个军工企业生存及健康发展的重要课题之一。本文在质量成本管理的历史和发展趋势调研的基础上,阐述了质量成本的内涵、分类、科目设置及相互之间的关系。针对军工科研单位的特点，以某研究所为例，构建该所的质量成本管理体系,从质量成本项目细化、预测、计划、控制、考核、核算等方面改进，设计了该所的质量成本管理执行体系。
英文摘要：	The conception of quality cost is composed of American quality expert A.V. in the nineteen fifties feigenbaum proposed. He put the cost of product quality and costs of prevention and appraisal activities of unqualified caused costs linked to the study, with the dollar as the unit of account, to elucidate the effects of these costs on the economic benefits of the company, and monetary language, analysis reports, business executives understand the quality problems, provides important on the basis of quality management decision. Since then people fully aware of the cost of quality great potential to improve the economic efficiency of enterprises, so as to further enhance the importance of quality cost management in the enterprise business strategy. The quality cost management in the early 80 century into our country, and has been widely used, significant effect. Since the implementation of quality cost management in military scientific research unit from the beginning of this century in quality management system establishment and operation, has made some progress, but is still at the initial stage, there are many problems. Development characteristics of military products makes quality activities in modern military enterprises and the content and general manufacturing enterprises are obviously different, the military enterprise quality cost accounts for a large proportion in the total development cost of; at the same time, with the deepening of economic reform, military and scientific research units will move toward the market, facing the fierce competition and tough test, strengthening the cost management and control of quality in the development of military products, improve the quality and reliability of military products, at the same time, reduce the cost of quality, improve the competitiveness of enterprises has become one of the important topics of a military enterprise survival and healthy development. Based on the research history and development trend of quality cost management, expounds the relationship between quality cost connotation, classification, subject and between. According to the characteristics of military scientific research units, a research institute as an example, the quality cost management system of the Institute, from aspects of the quality cost of the project, predict, plan, control of refinement, appraisal, accounting, improve the design of the executive system of quality cost management institute.
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