Research On Quality Cost Management

Faced with the complex and volatile market environment, the competition between enterprises becomes fiercer and fiercer. At the same time, the rapid development of science and technology also makes consumers have higher requirements on quality. Under such background, enterprises should provide high quality products. Inevitably, enterprises improve quality at the expense of increasing costs. Quality cost management can help enterprises realize the balance of quality and cost, link up the quality management with economic benefit. It can also help enterprises get more return on quality cost so as to gain more economic benefits.First of all, this paper summarizes the development process of quality cost management on the basis of researching worldwide literature. This paper introduces the concept and classification of quality cost, the contents and methods of quality cost analysis,the contents and functions of quality cost management.Then, it outlines the current condition of the enterprise quality cost management, and points out three problems that exist in the enterprise quality cost management. It indicates the quality cost structure is not reasonable, quality cost management system is not mature and the quality improvement is not linked with quality cost.In addition, this paper analyzes the quality cost management in the case of F Company. It introduces the situation of quality management of F Company, and links up quality with cost. Then introduces the situation of quality cost management of F Company from four aspects, namely the organization structure of quality cost management, quality cost subjects and accounting, quality cost analysis and quality cost control. Then points out problems that exist in the quality cost management of F Company to respond to the common problems that put forward in previous section.Finally, this paper put forward countermeasures for the improvement of quality cost management in view of the causes of the problems. This paper can not only help F company improve the quality cost management, but also demonstrates the ways of recognizing problems existing in the enterprise quality cost management system, and the ways of finding improvement measures. The analysis can also be applied to other companies. It provide guidance for other companies, help them carry out and improve the quality cost management systems.