發(fā)布時間：2018-08-24 14:43

【摘要】：開展質(zhì)量成本管理是實施全面質(zhì)量管理的重要內(nèi)容，是質(zhì)量與經(jīng)濟效益結(jié)合的必然結(jié)果。通過對質(zhì)量成本的統(tǒng)計、核算、分析、報告和控制，有助于發(fā)現(xiàn)降低成本的途徑，從而提高企業(yè)的經(jīng)濟效益。質(zhì)量成本管理對深化全面質(zhì)量管理的理論和方法，改進企業(yè)的經(jīng)營理念，幫助企業(yè)走質(zhì)量效益型的發(fā)展道路具有重要的意義。 本文以質(zhì)量成本管理理論為基礎(chǔ)，從國內(nèi)外關(guān)于質(zhì)量成本相關(guān)數(shù)據(jù)的歸集、計量、報告，及質(zhì)量成本管理的內(nèi)部結(jié)構(gòu)及最優(yōu)化的研究出發(fā)，以M鋼絲繩廠為研究對象，采用了文獻研究法、實地調(diào)研法相結(jié)合的分析方法。首先，針對性地分析了M鋼絲繩廠質(zhì)量成本管理的現(xiàn)狀，分析了現(xiàn)行質(zhì)量成本管理存在的缺陷。M鋼絲繩廠質(zhì)量成本管理存在的問題主要是質(zhì)量成本管理體系不夠完善、重質(zhì)量管理輕質(zhì)量成本管理。然后，針對現(xiàn)有的質(zhì)量成本管理問題從四方面提出了質(zhì)量成本管理的改進措施,包括完善質(zhì)量成本管理體系、推行質(zhì)量成本預(yù)測、計劃和考核制度、加強質(zhì)量成本日�？刂埔约巴七M質(zhì)量成本管理在ERP系統(tǒng)的應(yīng)用。文章的最后，結(jié)合M鋼絲繩廠的實際情況，提出了該廠質(zhì)量成本管理有效實施的保障措施。質(zhì)量成本管理對深化全面質(zhì)量管理，，改進企業(yè)的經(jīng)驗理念，幫助企業(yè)走質(zhì)量效益型的發(fā)展道路具有重要的意義。本文通過對M鋼絲繩廠質(zhì)量成本進行研究,旨在推進質(zhì)量成本管理的進程，為M鋼絲繩廠帶來質(zhì)量成本管理水平的“質(zhì)”的提升，進而提高產(chǎn)品質(zhì)量，為企業(yè)贏得競爭力。
[Abstract]:Carrying out quality cost management is the important content of implementing total quality management and the inevitable result of the combination of quality and economic benefit. Through the statistics, accounting, analysis, report and control of the quality cost, it is helpful to find the way to reduce the cost and improve the economic benefit of the enterprise. Quality cost management is of great significance in deepening the theory and method of total quality management, improving the management concept of enterprises and helping enterprises to take the development road of quality and efficiency. Based on the theory of quality cost management, this paper studies the collection, measurement, report, internal structure and optimization of quality cost management at home and abroad, and takes M wire rope factory as the research object. This paper adopts the method of literature research and field investigation. Firstly, this paper analyzes the current situation of quality cost management in M wire rope factory, and analyzes the defects of quality cost management in M wire rope factory. The main problem of quality cost management in M wire rope factory is that the quality cost management system is not perfect enough. Pay more attention to quality management than quality cost management. Then, aiming at the existing quality cost management problems, the paper puts forward the improvement measures of quality cost management from four aspects, including perfecting quality cost management system, carrying out quality cost forecasting, planning and evaluating system. Strengthen daily quality cost control and promote the application of quality cost management in ERP system. Finally, combined with the actual situation of M wire rope factory, the guarantee measures for the effective implementation of quality cost management in this factory are put forward. Quality cost management is of great significance to deepen total quality management, improve the experience of enterprises, and help enterprises to take the path of quality and efficiency. In this paper, the quality cost of M wire rope factory is studied in order to promote the process of quality cost management, to bring "quality" improvement of quality cost management level for M wire rope factory, and then to improve product quality and win competitiveness for enterprises.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F426.3

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本文編號：2201137