永生食品公司质量成本管理存在的问题及对策.pdfVIP

永生食品公司质量成本治理存在的问题及对策 摘 要 确保食品质量是食品公司不可推脱的义务，但是毕竟企业经济利益不可忽视，所以食品企业也 一定考虑质量治理的成本和收益。要想解决这一问题，对于我国的食品企业尤其是中小型食品企业 ，转变其质量治理方式，进行和完备质量成本的治理迫在眉睫。因此，本文对质量成本开展详细描 述，细分为预防成本、鉴定成本以及内外部失败成本和外部质量保证成本。本文以永生食品公司为 例，对质量成本进行研究，阐述了该公司各部门之间的配合方式以及质量成本治理的当前状态，进 而发觉公司在此方面所产生的困扰并做出解决方案，使该公司在日常工作时更好的实施质量成本 治理，这样企业就能既保障商品品质，又能使总质量成本降到最小，从而使企业获得最多的利益， 并且依靠质量和成本的有利形势在同类行业的角逐中位于上风。 关键词 ：食品公司；质量成本；成本治 ABSTRACT To ensure the quality of food is food company cannot evade obligation, but after all the economic interests of the enterprise can not be ignored, so the food enterprises also have to consider the costs and benefits of quality management. To solve this problem, for our countrys food enterprises, especially small and medium-sized food enterprises, changing the style of the quality management and complete quality cost management is imminent. Therefore, this paper elaborates the quality cost, subdivided into prevention cost, appraisal cost and internal and external failure cost and external quality assurance. Based on life food company as an example, the study of quality cost, this paper expounds the way of the company between various departments cooperate and the current state of the quality cost management, and then found the company in the aspects of problems and make a solution, make the company better in daily work of the implementation of the quality cost management, so that enterprises can both guarantee product quality, but also to minimize the total quality cost, thus make the enterprise get the most benefit, and rely on the quality and cost of the favorable situation in the same industry is located in the upper hand in the race. Key words: Food companies ；Quality cost ；Cost management