六西格玛下的质量成本研究-管理学·会计学专业论文.docx

兰州大学硕士学位论文 兰州大学硕士学位论文 六西格玛下的质量成奉研究 中文摘要 随着经济和社会的发展，质量问题成为了人们所关注的焦点，面对同益激烈 的竞争，可以说谁掌握了质量谁就能够在市场中立于不败之地。可是，如何处理 好质量和成本的关系问题，即质量成本问题，一直困惑着企业的发展。传统的质 量成本理论在几十年的发展过程中，给企业和社会带来了巨大的经济和社会效 益，但是，它的局限性也逐渐的暴露出来，其确定的最优质量水平不能满足消费 者的需要，阻碍了企业的发展。而六西格玛管理理论的出现，为解决这一问题提 出了新的思路。 本文就是基于这种背景，通过六西格玛管理所带来的巨大成功给传统成本理 论造成的挑战，分析了传统质量成本理论在确定最优质量水平的过程中所存在的 问题，然后结合六西格玛管理中的相关理论对其加以改进，在分析六西格玛改进 过程中的动态的质量成本模型的基础上，建立了基于六西格玛的长期质量成本模 型，并以案例的形式对六西格玛改进的实施加以应用、分析。希望能够以推导模 型的方式，帮助企业克服提高质量就会增加成本的障碍，推动企业六西格玛管理 的实施。 关键词：质量成本；六西格玛；DMAIC 兰州大学硕士学位论文 兰州大学硕士学位论文 六西格玛下的质量成奉研究 ABSTRACT With the development of society and economy,quality problem has become the focus of people．Facing the increasingly fierce competition，the enterprise which masters the quality in the market will be able to remain invincible．However,how to deal with the relationship between the quality and cost always confuses the development of the enterprise．In the decades of development process，the traditional quality cost theory brought huge economic and social benefits to the enterprise and society,but also limitations which gradually exposed．Its optimal quality level not satisfy the needs of the consumer and hinders the development of the enterprise．The appearance of six sigma management theory puts forward new ideas to solve this problem． Based this background，this article first analyzes the problems of the traditional quality cost theory in determining the optimal quality level．Then，with the related theory of six sigma management，we carry the improvement to establish long-term quality cost model through the analysis of the dynamic model of quality cost in the process of its enhancement．We also cases to apply and analyze the enhanced six sigma management．Through the study of this article，the author hopes to help the enterprise to overcome the problem that the cost will not increase because ofthe quality enhancement by means of derivation model，thus promoting the implementation of six sigma management in enterprises． Key Words：Quality Cost，Six