HW公司質(zhì)量成本管理研究
發(fā)布時間:2018-05-20 10:35
本文選題:質(zhì)量成本 + 質(zhì)量成本管理; 參考:《安徽財經(jīng)大學(xué)》2014年碩士論文
【摘要】:隨著經(jīng)濟的快速發(fā)展,市場競爭變得越來越激烈,所有企業(yè)都致力于降低成本來保持企業(yè)的市場競爭力、提高經(jīng)濟效益。尤其近年來物價上漲,導(dǎo)致原材料價格和勞動力成本不斷上漲,企業(yè)尋求降低成本的新路徑已變得刻不容緩。而強化企業(yè)的質(zhì)量成本管理,有助于降低產(chǎn)品的總成本,增加企業(yè)的利潤收益,維持其競爭優(yōu)勢,因此質(zhì)量成本管理得到了企業(yè)的普遍重視?梢哉f,加強企業(yè)質(zhì)量成本管理是經(jīng)濟全球化的要求,是時代發(fā)展、企業(yè)進(jìn)步的必然結(jié)果。 本文正是在上述背景下,在收集翻閱相關(guān)參考文獻(xiàn)和實地調(diào)查的基礎(chǔ)上,對HW公司質(zhì)量成本管理現(xiàn)狀深入分析。首先闡述了研究背景和研究意義,并提出了研究內(nèi)容、思路和方法;其次回顧了國內(nèi)外質(zhì)量成本管理的演變歷程,介紹了質(zhì)量成本的相關(guān)概念、分類、特征和分析方法,以及質(zhì)量成本管理的相關(guān)理論;第三部分對HW公司的質(zhì)量成本管理進(jìn)行了分析,以HW公司2013年質(zhì)量成本數(shù)據(jù)為基礎(chǔ),利用質(zhì)量成本因素分析法和趨勢分析法對該公司的質(zhì)量成本進(jìn)行分析,找出HW公司當(dāng)前質(zhì)量成本管理存在的問題;第四部分是針對HW公司質(zhì)量成本管理存在的問題,提出合理、有效地改進(jìn)措施,使HW公司的質(zhì)量成本管理體系逐漸完善,從而減少HW公司質(zhì)量成本,增加企業(yè)經(jīng)營利潤;第五部分是對本文的總結(jié)和展望,對從案例分析中得到的經(jīng)驗和借鑒進(jìn)行總結(jié),并且提出了企業(yè)質(zhì)量成本管理的主要工作以及企業(yè)加強質(zhì)量成本管理的改進(jìn)措施。 本文有關(guān)HW公司質(zhì)量成本管理的研究分析以及相應(yīng)給出的解決HW公司當(dāng)前質(zhì)量成本管理缺陷與不足的方案,具有很強的實用性,對于同行企業(yè),特別是質(zhì)量成本管理比較薄弱的企業(yè)具有重要的指導(dǎo)和參考作用。
[Abstract]:With the rapid development of economy, the market competition becomes more and more fierce. All enterprises are committed to reduce the cost to maintain the market competitiveness of enterprises and improve economic benefits. Especially in recent years, the price of raw materials and labor costs have been rising, so it is urgent for enterprises to find a new way to reduce costs. To strengthen the quality cost management of enterprises is helpful to reduce the total cost of products, increase the profit and benefit of enterprises, and maintain their competitive advantage. Therefore, quality cost management has been paid more attention to by enterprises. It can be said that strengthening enterprise quality cost management is the requirement of economic globalization and the inevitable result of the development of the times and the progress of enterprises. Under the above background, this paper analyzes the current situation of quality cost management of HW Company on the basis of collecting relevant references and field investigation. Firstly, the research background and significance are expounded, and the research contents, ideas and methods are put forward. Secondly, the evolvement of quality cost management at home and abroad is reviewed, and the related concepts, classification, characteristics and analysis methods of quality cost are introduced. The third part analyzes the quality cost management of HW Company, which is based on the quality cost data of HW Company in 2013. This paper analyzes the quality cost of HW Company by means of quality cost factor analysis and trend analysis, and finds out the problems existing in the quality cost management of HW Company. Effective improvement measures to improve the quality cost management system of HW Company gradually improve, thus reducing the quality cost of HW Company, increasing the operating profit. The fifth part is the summary and prospect of this article. This paper summarizes the experience and reference from case analysis, and puts forward the main work of enterprise quality cost management and the improvement measures of enterprise strengthening quality cost management. The research and analysis of quality cost management in HW Company and the corresponding solutions to the defects and shortcomings of quality cost management in HW Company are very practical. Especially the enterprises with weak quality cost management have important guidance and reference role.
【學(xué)位授予單位】:安徽財經(jīng)大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2014
【分類號】:F275.3;F273.2
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