Research On The Method Of Enterprise Quality Cost Control

The new management method by combining the strategic cost management and qualify costmanagement, which is the strategically reconstruction for the traditional qualify cost management system.In the traditional quality cost management system, just in order to achieve the short-term goals of theenterprise to carry out the inner dominant quality cost records, calculation, analysis and control. With thedramatic changes of the market competition environment, the above system has exposed the disadvantagein achieving the traditional targets of the enterprise. In the long run, in order to establish the enterprise’score competitiveness and achieve the corporate’ strategic objectives, we must break the bondage of themode of the traditional quality cost management. It put the stratagem theory in all steps; so as to advancethe strategic qualify cost management system in the enterprise.In the strategic perspective, the quality cost management is on the basis of the formation of strategiccost management and quality cost management. The core is a "strategic positioning" and "value chain",which is the perspective of corporate strategy. According to the strategic planning, put the whole life cycleof the product into the quality cost theory. In the strategic perspective, the separation of explore, analysisand control of the dominant quality cost and the hidden quality cost in the inner and the outer of theenterprise, so as to establish the strategic quality cost management system.Firstly, this article introduced the connotation of strategic management and quality cost management,the practical significance, which is the important role in building strategic quality cost management system.Secondly, the traditional quality cost accounting system does not respectively consider the dominantquality cost and the unhidden quality cost. From the classification of the dominant quality cost, by analysis on the value chain, one by one to find out based upon the present value chain of the inner and outer of theenterprise, the dominant quality cost in the industry for controlling. At the same time, separately considerthe quality cost; establish the corporate maximization profits and the cost of quality control model. Finally,the hidden quality cost tends to be ignored. However, this article referred to a few hidden quality cost of theenterprise in the modern, and pointed out that the reasons why the hidden quality cost are not fullydiscovered---the subjective misprision of some managers, meanwhile, given a general method to solve theproblems.