本文關(guān)鍵詞：PY機(jī)械廠質(zhì)量成本財(cái)務(wù)測(cè)度　出處：《鄭州航空工業(yè)管理學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：在企業(yè)產(chǎn)品成本之中,質(zhì)量成本作為其中的一大構(gòu)成部分,不僅與企業(yè)成本相關(guān),還涉及到產(chǎn)品質(zhì)量。而產(chǎn)品質(zhì)量問題不僅僅與企業(yè)利潤(rùn)相關(guān),也會(huì)對(duì)企業(yè)的發(fā)展產(chǎn)生顯著影響。企業(yè)不僅應(yīng)該進(jìn)行質(zhì)量成本管理,還應(yīng)該對(duì)質(zhì)量成本管理的效果和效率進(jìn)行監(jiān)督管理,使企業(yè)的質(zhì)量成本處于合理的水平,從而保證產(chǎn)品質(zhì)量,并保證企業(yè)的可持續(xù)發(fā)展。作為一種附加值和投入均相對(duì)較高的產(chǎn)業(yè),當(dāng)航空工業(yè)企業(yè)的產(chǎn)品出現(xiàn)質(zhì)量問題時(shí),將導(dǎo)致的損失遠(yuǎn)超于其他工業(yè)企業(yè)出現(xiàn)質(zhì)量問題時(shí)引發(fā)的損失。因此文章對(duì)PY機(jī)械廠進(jìn)行質(zhì)量成本財(cái)務(wù)測(cè)度的研究,以使企業(yè)保證產(chǎn)品的質(zhì)量,提高企業(yè)的可持續(xù)發(fā)展能力。通過案例研究法和文獻(xiàn)研究法的運(yùn)用,以PY機(jī)械廠作為具體案例開展探究工作。對(duì)企業(yè)環(huán)境進(jìn)行具體分析,并對(duì)2015年這一企業(yè)質(zhì)量成本核算結(jié)果進(jìn)行探究,并結(jié)合企業(yè)的實(shí)際情況進(jìn)行了財(cái)務(wù)測(cè)度,同時(shí)發(fā)現(xiàn)企業(yè)質(zhì)量成本管理方面的不足之處。針對(duì)企業(yè)開展質(zhì)量成本財(cái)務(wù)測(cè)度工作后,依據(jù)測(cè)度結(jié)果來對(duì)企業(yè)開展質(zhì)量成本管理工作提出建議,同時(shí)為企業(yè)的發(fā)展提出相應(yīng)建議。創(chuàng)新之處在于對(duì)PY機(jī)械廠進(jìn)行質(zhì)量成本財(cái)務(wù)測(cè)度時(shí)不僅關(guān)注了企業(yè)的顯性質(zhì)量成本,還從市場(chǎng)占有率、客戶群體、核心技術(shù)和持續(xù)發(fā)展四個(gè)方面關(guān)注了企業(yè)的隱性質(zhì)量成本,并根據(jù)財(cái)務(wù)測(cè)度的結(jié)果從市場(chǎng)占有率、客戶群體、核心技術(shù)和持續(xù)發(fā)展四個(gè)方面為企業(yè)的發(fā)展提出了建議。文章的價(jià)值在于預(yù)測(cè)企業(yè)的發(fā)展,結(jié)合質(zhì)量成本財(cái)務(wù)測(cè)度的結(jié)果,為企業(yè)提出相關(guān)建議。
[Abstract]:In the enterprise product cost, the quality cost, as one of the major components, not only relates to the enterprise cost, but also relates to the product quality, and the product quality problem is not only related to the enterprise profit. Enterprises should not only manage the quality cost, but also supervise the effect and efficiency of the quality cost management, so that the quality cost of the enterprise is at a reasonable level. In order to ensure the quality of products and ensure the sustainable development of enterprises. As a relatively high value-added and input industry, when the aeronautical industry enterprise product quality problems. The loss will be much higher than that caused by quality problems in other industrial enterprises. Therefore, this paper studies the financial measurement of quality cost in PY machinery factory to ensure the quality of products. Improve the ability of sustainable development of enterprises. Through the use of case study and literature research, take PY machinery plant as a specific case to carry out the inquiry work, and carry out specific analysis of the enterprise environment. And in 2015, this enterprise quality cost accounting results were explored, and combined with the actual situation of the enterprise to carry out the financial measurement. At the same time, we find the shortcomings of enterprise quality cost management. After carrying out the financial measurement of quality cost, we put forward some suggestions on the quality cost management according to the measurement results. At the same time put forward the corresponding suggestions for the development of enterprises. The innovation lies in the quality cost financial measurement of PY machinery factory not only pay attention to the dominant quality cost of the enterprise but also from the market share customer groups. Four aspects of core technology and sustainable development focus on the hidden quality cost of enterprises, and according to the results of financial measurement from the market share, customer groups. Four aspects of core technology and sustainable development are proposed for the development of enterprises. The value of this paper is to predict the development of enterprises, combined with the results of the financial measurement of quality costs, and put forward relevant suggestions for enterprises.
【學(xué)位授予單位】：鄭州航空工業(yè)管理學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.4;F406.72

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本文編號(hào)：1370716