摘要
高质量、低成本、高效益是每个企业都追求的,这与质量成本管理的目的一致。而进行质量成本管理又是企业实现生产管理合理化,提高竞争力的必要措施,因此,企业进行质量成本管理是与时俱进的。以C企业质量成本管理为对象,用阶段分析法、质量成本构成分析法和质量成本总额分析法对其进行分析,研究数据表明:C企业质量成本管理存在着质量成本率偏高、产品质量成本结构不合理、鉴定成本率逐月下降而内部损失成本率逐月上涨、质量成本总额波动大等问题。对此,应从以下几个方面加以解决:完善质量成本管理体系;适当加大对控制成本的投入,平衡质量成本结构;重视检测设备及工具使用维护费的投入;增强对质量成本的管理意识。
Every company pursues the goal of high quality,low cost,and high efficiency. This is also the goal of quality cost management which is the key to rationalizing the management of production and improving the competitiveness of a company.Therefore,quality cost management must keep pace with the times. This paper studies the quality cost management of C company using sequential analysis method,quality cost constituent analysis method,and quality cost calculation. According to the study,major problems facing C company include high quality cost rate,poor structure of quality and cost,declining appraisal cost rate and increasing internal loss cost rate on monthly basis,and highly fluctuating total quality cost. These problems can be solved by improving the quality cost management system,increasing controlling cost,creating a well- structured quality and cost,increasing maintenance input in inspection equipment and tools,and promoting the awareness of quality cost management.
出处
《湖南人文科技学院学报》
2015年第5期134-139,共6页
Journal of Hunan University of Humanities,Science and Technology
关键词
C企业
质量成本管理
核算分析
合适的质量成本
C company
quality cost management
accounting analysis
rational quality cost
