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论文编号：	9960
作者编号：	2220160460
上传时间：	2018/6/6 11:15:21
中文题目：	Z建筑公司X项目质量成本管理研究
英文题目：	Resarch on Quality Cost Management of X Engineering Project of Z Construction Company
指导老师：	周宝源
中文关键字：	建筑工程，质量成本，隐性质量成本，最佳质量点，考核指标
英文关键字：	Construction works，Quality costs，Hidden quality costs，Best quality points，Assessment index
中文摘要：	实现质量成本管理，有利于控制和降低建筑企业的工程成本, 是寻求提高工程质量的有效途径, 便于管理层掌控质量成本管理中存在的问题, 拓宽了成本管理的道路。 论文结合X项目的背景资料，采用问卷调查的方法，基于问卷调查的结果，剖析了研究对象Z建筑公司X项目质量成本管理中存在的问题，分析了其产生的原因，提出了针对X项目的质量成本核算改进建议、质量成本控制改进措施和质量成本管理考核的完善意见。研究对象的质量成本核算改进主要从改进会计科目设置、调账、隐性质量成本的估算和账务处理等方面展开。质量成本控制以朱兰博士著名的“矿中黄金”理论为依托，结合具体情况分析了如何判定项目的质量成本状况，寻找最佳质量点和如何进行质量成本控制。质量成本管理考核理清了考核的原则，统一了考核的组织，改进了考核的周期，详细介绍了如何实施科学的考核，完善了考核结果的应用。 论文试图用财务会计的方法来解决某些管理会计的问题，对隐性质量成本的估值进行了积极地探索，对质量成本考核指标方面有独立的思考和独到的见解，这些都是本文的探索性工作。建筑企业的质量成本问题由来已久，也是管理的难题之一，很有研究的价值，经过本文的研究，将触发Z建筑公司新一轮探索项目管理的热潮，启发项目管理团队重新审视和思考质量成本管理问题，应用本文的研究成果应对X项目有所帮助。由于作者掌握的知识存在一定的局限性，加上视野的限制，也受制于研究方法，本文也存在一些不足之处。随着国内外质量成本管理理论研究的进一步深入和推广，本文今后在质量成本控制的方式方法和可操作性方面、隐性质量成本的计量方面、质量成本管理考核方案的改进方面还有进一步研究的空间。
英文摘要：	To realize quality cost management is beneficial to control and reduce the engineering cost of construction enterprises. It is an effective way to improve the quality of engineering, and it is easy for management to control the problems in quality cost management. This graduation thesis, based on the background data of the X project, uses the method of questionnaire survey and based on the results of the questionnaire survey, analyzes the problems existing in the quality cost management of the research object Z construction company X project, analyzes its causes, and puts forward the improvement suggestion for the quality cost of the X project and the improvement measures of the quality cost control. Perfect opinions on the assessment of cost management and quality. The improvement of the quality cost accounting of the research object is mainly from improving accounting subjects setting, adjusting accounts, recessive quality cost estimation and accounting treatment. Based on Dr. Juran's famous "mine gold" theory, the quality cost control is based on the project situation to analyze how to determine whether the project needs quality cost control, to find the best quality point and how to control the quality cost. The evaluation of quality cost management redefines the principle of assessment, unifies the organization of the assessment, improve and perfect the cycle of assessment,introduces in detail how to implement the scientific assessment and improve the application of the assessment results. This thesis tries to solve some problems of the management accounting by some means of the financial accounting, actively explores the valuation of the hidden quality cost, and has independent thinking and unique views on the quality cost assessment index, which are all exploratory work in this paper. The quality cost of the construction enterprise has a long history, and it is also one of the difficult problems of management. It has the value of research. After this research, it will trigger a new round of exploring the upsurge of project management in Z construction company. It inspires the project management team to re examine and think about the quality cost management questions and apply the research results of this article to the X project. Help. Because of the limitations of the knowledge possessed by the author,the limitations of his developed vision, and the limitations of his obtained research methods,there are also some shortcomings in this paper. With the further research on quality cost management theory at home and abroad, the methods and maneuverability of quality cost control, the measurement of recessive quality cost and the improvement of quality cost management assessment scheme are further studied in the future.
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