Research On The Quality Cost Management Of China’s Food Industiy

The theory of quality cost management is the product of the market competition. In nowadays,themarket competition has changed to the competition of quality. Fundamentally, if the enterprises want to winthe big market share and create lot effective,they must do the cost of quality management better. However,the managers often make the so-called “comparative decision making”,which make choice between the costand quality. The majority of successful business experience tells us that the “comparative decision making”is not the long way. Cost of quality management is a cross-management, which is to meet the dual needs ofcost management companies to improve the quality as the core of quality management and cost control.Hunger breeds discontentment,and the safety of food must be the firet. With China’s accession to the WTO,the WHO, the food industry is facing more opportunities and challenges. In our contry, In2008, the outputvalue of the food industry up to4.14billion, ranking the second place of the national economy. However,in the recent years, the food safety issues abound. The quality cost management should cause the manager’sattention. And the food industry has a lot of old, non-material cultural heritage. If you do not pay attentionto the cost of quality management, once the problems appear,there would be disastrous. The only way tothe long-term development in the intense competition in the market is to establish and improve the qualityand cost management system.In this paper, the writer trys to establish the cost of quality management systems set for foodindustry, which includes the accounting and the control system,using the standard research methods,on thebasis of access to relevant references and research and through theoretical analysis. This paper is dividedinto six parts: The first part is the introduction, and focuses on the background and significance of the topic,the domestic and international literature review, and expected research and the significance of quality costmanagement throughout the food industry. The second part is the theoretical analysis,and expected researchand the significance of quality cost management throughout the food industry.and the whole proess controlbased on the theory of the value chain. The third part is an overview of the quality cost management of thefood industry. This part introduce the characteristics of the quality cost management of the food industrybased on the characteristics of food industry, and explain the common problem. The fourth part is the establishing of the quality cost management system of the food industry,which including the objectives,principles and basic ideas. In order to provide a reference for the food industry to carry out the cost ofquality management. The fifth part mainly introduce the accounting and the control of the quality costmanagement,including the collection of the data and how to make the control more effective. The last partis the conclusion. In this part, the writer explained the importance of the quality cost management in thefood industry, and appeal that the food industry should pay more attention on the quality cost management.At last,the writer point out the inadequate of this paper and the research prosects in the future.