【摘要】：隨著市場(chǎng)競(jìng)爭(zhēng)的日益激烈,質(zhì)量成為企業(yè)與消費(fèi)者關(guān)注的焦點(diǎn),而一個(gè)企業(yè)的成本又決定著它的利潤(rùn),同時(shí),質(zhì)量成本管理有利于提高公司管理系統(tǒng)的有效性,是評(píng)價(jià)管理工作的重要指標(biāo),是提升企業(yè)效益的重要工具。而對(duì)質(zhì)量成本管理流程進(jìn)行研究,從質(zhì)量成本預(yù)測(cè)、計(jì)劃、控制、核算、分析、考核整個(gè)流程著手,能夠細(xì)化質(zhì)量成本管理工作,使得質(zhì)量成本管理更有針對(duì)性,提升質(zhì)量成本管理效率。所以,進(jìn)行質(zhì)量成本管理流程研究愈為重要與必要。本文在綜述質(zhì)量成本預(yù)測(cè)、計(jì)劃、控制、核算、分析、考核相關(guān)理論的基礎(chǔ)上,首先對(duì)X公司質(zhì)量成本管理現(xiàn)狀進(jìn)行了調(diào)查分析,并從X公司的質(zhì)量成本管理組織結(jié)構(gòu)、質(zhì)量成本預(yù)測(cè)與計(jì)劃、質(zhì)量成本控制、質(zhì)量成本核算、質(zhì)量成本分析、質(zhì)量成本考核流程等方面闡述了 X公司的質(zhì)量成本管理現(xiàn)狀,明確了 X公司質(zhì)量成本管理流程中存在的問(wèn)題主要包括質(zhì)量成本預(yù)測(cè)和計(jì)劃不到位、沒(méi)有進(jìn)行有效的質(zhì)量成本控制、質(zhì)量成本核算流程不完善、質(zhì)量成本分析不夠系統(tǒng)全面、質(zhì)量成本考核力度不夠。其次,針對(duì)公司質(zhì)量成本預(yù)測(cè)和計(jì)劃流程方面存在的問(wèn)題,在規(guī)范X公司質(zhì)量成本構(gòu)成科目的基礎(chǔ)上,構(gòu)建了較為完善的質(zhì)量成本預(yù)測(cè)與計(jì)劃流程;針對(duì)公司質(zhì)量成本控制流程方面存在的問(wèn)題,改進(jìn)設(shè)計(jì)了公司產(chǎn)品要求識(shí)別質(zhì)量成本控制流程、設(shè)計(jì)開(kāi)發(fā)質(zhì)量成本控制流程、采購(gòu)質(zhì)量成本控制流程、生產(chǎn)質(zhì)量成本控制流程、銷(xiāo)售服務(wù)質(zhì)量成本控制流程,以便從產(chǎn)品實(shí)現(xiàn)全過(guò)程來(lái)提升公司質(zhì)量成本控制的有效性;針對(duì)公司質(zhì)量成本核算流程不完善的問(wèn)題,通過(guò)改進(jìn)預(yù)防成本、鑒定成本、內(nèi)部故障成本、外部故障成本等質(zhì)量成本核算流程,使得公司的質(zhì)量成本核算流程更加完善;針對(duì)公司質(zhì)量成本分析流程方面存在的問(wèn)題,在為公司設(shè)計(jì)了質(zhì)量成本分析指標(biāo)體系的基礎(chǔ)上,從質(zhì)量成本總額分析、構(gòu)成分析、故障成本分析、敏感性分析等方面,完善了質(zhì)量成本分析方法與流程;針對(duì)公司質(zhì)量成本考核流程方面存在的問(wèn)題,在明確質(zhì)量成本考核對(duì)象及其考核指標(biāo)的基礎(chǔ)上,構(gòu)建了質(zhì)量成本考核模型,提出了考核結(jié)果的應(yīng)用方法。最后,為了保障質(zhì)量成本改進(jìn)流程的實(shí)施,提出了包括提升全員質(zhì)量成本管理意識(shí)、落實(shí)質(zhì)量成本管理責(zé)任制、建立質(zhì)量成本管理信息化系統(tǒng)在內(nèi)的配套措施與建議。與X公司現(xiàn)有的質(zhì)量成本管理流程相比,本文從質(zhì)量成本全過(guò)程管理角度,運(yùn)用BPR方法,為公司構(gòu)建了一套較為完善的質(zhì)量成本管理流程,對(duì)于公司更好的實(shí)施質(zhì)量成本管理,提高管理效率提供了依據(jù)。
[Abstract]:With the increasingly fierce competition in the market, quality has become the focus of attention between enterprises and consumers, and the cost of an enterprise determines its profits. At the same time, quality cost management is conducive to improving the effectiveness of the company management system. It is an important index of evaluation and management, and an important tool to improve the efficiency of enterprises. The research on the quality cost management process, from the quality cost prediction, planning, control, accounting, analysis and assessment of the entire process, can refine the quality cost management work, make quality cost management more targeted. Improve the efficiency of quality cost management. Therefore, it is more important and necessary to study the quality cost management process. On the basis of summarizing the theories of quality cost prediction, planning, control, accounting, analysis and examination, this paper investigates and analyzes the current situation of quality cost management in X Company, and analyzes the organization structure of quality cost management in X Company. Quality cost forecasting and planning, quality cost control, quality cost accounting, quality cost analysis, quality cost assessment process, etc. The main problems in the quality cost management process of X Company include: the quality cost prediction and planning is not in place, the quality cost control is not effective, the quality cost accounting process is not perfect, and the quality cost analysis is not systematic and comprehensive. Quality cost assessment is not enough. Secondly, aiming at the problems existing in quality cost prediction and planning process, a more perfect quality cost forecasting and planning process is constructed on the basis of standardizing the subject of quality cost composition of X Company. In view of the problems existing in the quality cost control process of the company, this paper improves and designs the quality cost control process of the company's product requirements identification, the design and development of the quality cost control process, the purchase quality cost control process, the production quality cost control process, the design and development of the quality cost control process. Sales service quality cost control process, in order to improve the effectiveness of quality cost control from the whole process of product implementation; Aiming at the problem of imperfect quality cost accounting process, the quality cost accounting process of the company is improved by improving the quality cost accounting process, such as prevention cost, identification cost, internal fault cost, external fault cost, etc. In view of the problems existing in the process of quality cost analysis, based on the design of quality cost analysis index system for the company, this paper analyzes the total quantity of quality cost, composition analysis, fault cost analysis, sensitivity analysis and so on. Improve the quality cost analysis method and process; In view of the problems existing in the quality cost assessment process of the company, a quality cost assessment model is constructed on the basis of defining the quality cost assessment object and its assessment index, and the application method of the assessment result is put forward. Finally, in order to ensure the implementation of the quality cost improvement process, the paper puts forward some supporting measures and suggestions, including enhancing the quality cost management consciousness, implementing the quality cost management responsibility system and establishing the quality cost management information system. Compared with the existing quality cost management process of X Company, this paper constructs a set of perfect quality cost management process for the company from the point of view of the quality cost whole process management, using the BPR method, and implements the quality cost management better for the company. Improving the management efficiency provides the basis.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F406.7;F426.4

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