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论文编号：	7880
作者编号：	2120132904
上传时间：	2015/12/8 10:46:20
中文题目：	Y企业质量成本管理研究
英文题目：	The Research on Y Company’s Quality Cost Management
指导老师：	陆宇建
中文关键字：	质量成本；质量成本核算；质量成本管理
英文关键字：	Quality Cost; Quality Cost Accounting; Quality Cost Management
中文摘要：	随着科技的不断进步，社会生产力水平大幅提高。商品种类也变得日益纷繁多样，消费者选择的标准随之水涨船高。如今，质量成为消费者越来越关注的一个问题，企业也将更多的精力投入到质量管理工作中去，许多优秀企业开始引入质量成本管理体系，以寻找最优质量成本点，在保证产品质量的前提下尽量削减企业的质量成本支出。 本文首先对国内外质量成本管理理论研究成果进行了扼要总结，并对质量成本理论的相关基本原理进行了简明阐述，然后在此基础上，对Y企业开展质量成本管理工作的案例进行了深入剖析。Y企业作为我国本土小型制造业企业，其质量成本管理案例具有一定的代表性。本文旨在通过理论研究、实践验证等方法，由Y企业的质量成本组织管理现状、数据指标特征入手，确定Y企业质量成本管理工作中存在的诸如流程不完善、组织架构不合理、发展观念不科学等问题，继而提出相应的改进建议及措施。本文的观点是，小型制造业企业应通过建立完善的质量成本管理体系、健全的管理组织架构、科学的发展理念来实现企业产品质量与成本之间的均衡。本文的创新之处在于研究时并没有一味地对质量成本管理理论进行学术性的深入挖掘探究，而是选取具体企业结合理论与实践对质量成本管理工作成果进行了检验，得出的结论可以在一定程度上运用到企业的实际生产经营过程中去。
英文摘要：	The social productivity has been highly improved now with the development of high-tech. Kinds of goods are becoming more and more numerous and diverse. Nowadays, quality has become a significant issue which is deeply concerned to the customers. Meanwhile, enterprises are putting more effort into the quality management, many outstanding enterprises began to introduce quality cost management system to find out the balanced quality cost point. They are trying to reduce the quality cost without doing damages to the quality. The dissertation firstly sums up the quality management studies，and gives a brief explanation of some basic quality cost management principles. And based on these theories, the dissertation expands an in-depth analysis on the quality cost management case of Y Company. Y Company is a typical native small-scale manufacturing company, its quality cost management presents a lot. Via doing theoretical and practical research, starting from observing the current situation of Y Company’s business management organization and characteristic data, the dissertation finds out the existing problems of Y Company’s quality management system, such as the lack of perfect process, proper business management structure and scientific developing principles. And then the dissertation gives some practical suggestion on solving the problems. The dissertation thinks perfect process of quality management and proper structure of business management must be combined with scientific developing principles, only with all above acquired, can native small-scale manufacturing companies balance their quality and cost. The innovation is testing the quality management achievement of a specific company theoretically and practically instead of digging deeply in the existing studies, thus the solutions to the problems can be applied into practice.
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