天威保变质量成本管理应用分析-analysis on the application of tianwei baochang quality cost management.docxVIP

摘要摘要质量成本管理是全面质量管理的重要组成部分，同时也是成本管理研究的新领域，有效实施质量成本管理，兼顾质量、成本、效益，对提高企业质量管理水平，降低产品成本支出，提高企业竞争能力具有重要意义。本文应用质量成本管理相关理论，对天威保变质量成本管理进行了分析、诊断，并提出优化改进方案。首先，系统阐述了质量成本管理的产生、发展以及相关理论，介绍了质量成本预测、计划、控制、核算、分析、报告、考核各子模块的内容及依存关系。在此基础上，以天威保变为对象，对其质量成本管理现状进行研究、分析，对公司质量成本管理涉及的质量成本计划、科目设置、成本核算和控制、成本分析和报告、成本考核等子过程展开深入探讨，分析其质量成本结构，预防成本和鉴别成本中可控部分对质量成本影响较小，内部损失和外部损失是公司质量成本管控的重点，本文有侧重性的对内部损失和外部损失中存在的问题和不足进行了剖析。最后，结合天威保变实际问题，针对性的提出优化方案，改进和完善公司质量成本管理体系，以提高公司质量成本管理的效率和有效性。关键词天威保变质量成本质量成本管理体系AbstractAbstractThequalitycostmanagementisanimportantpartoftotalqualitymanagement,andcostmanagementresearchinthenewfield,theeffectiveimplementationofthequalitycostmanagement,goodquality,cost,benefit,toimprovethequalityofenterprisemanagementlevel,effectivelyreducetheproductcost,hasimportantsignificanceinimprovingthecompetitiveabilityoftheenterprises.ThispaperappliedqualitycostmanagementtheorytoBaodingTianweiBaobianElectricCo,Ltd.analyzed,diagnosed,andputforwardtheoptimalsolutions.Firstofall,thequalitycostmanagementofproduction,developmentandrelatedtheoryissystemicelaborated;qualitycostforecasting,planning,controlling,accounting,analysis,reporting,evaluationofeachmoduleanddependencieswillbeintroducing.Basedonthetheory,thispaperusedBaodingTianweiBaobianElectricCo.Ltd.astheobjecttoresearch,analyzeofthequalitycostmanagementpresentsituationinthecompany,thecompanyqualitycostmanagementrelatestothequalitycostplan,subjectsetting,costingandcostcontrol,costanalysisandcostassessmentreport,anddiscussestheprocess,analysisthequalitycoststructure,controllablepreventioncostanddifferentialcostoflessimpactonthecostofquality,theinternallossandexternallossisthekeypointofthecompanyqualitycostmanagement,thispaperhasfocusedontheanalysisoftheproblemsandweaknessesofinternalandexternalloss.Finally,thispapercombinedwiththepracticalproblemsinthecompany,putforwardtheoptimizationproject,improvedandconsummatedthequalitycostmanagementsystem,Inordertoimprovetheefficiencyandeffectivenessofthequalitycostmanagement.KeywordsBaodingTianweiBaobianEle