Study On Improvement Of The Quality Cost Management In BD Company

Along with the constant leap of the science and technology as well as the rapid development of social productivity in today’s society, people’s requirements on product quality improve continuously, the cost of quality is the key if the company want to keep a foothold in the fierce market competition. While the constant development and in-depth of the theory of the cost of quality, the cost of quality management has been valued and promoted by a growing number of enterprises, it has become an effective way to a modern enterprise to reduce production costs and improve economic efficiency.This paper on the basis of summing up the existing research at home and abroad about quality cost, take the BD company as a case study, use the method of combining theory with practice, go deep into the company with the research about the theoretical of quality cost at home and abroad, make the in-depth understanding on the quality cost management status about BD quality cost management organization, sources and composition of the data, accounting and analysis etc.. by the research methods of quantitative and qualitative analysis, use the research way of field research, interviews with experts, access to literature etc, analyze the problems exist in the BD quality cost management.This paper believes that, BD company as machinery manufacturing enterprises, not only need to pay attention to the quality of products, but also need to set up a high level system of quality cost management, according to BD’s own characteristics, this paper improve BD’s quality cost management by the way of clearing duties and responsibilities, improving the quality of cost subject, improving the plan projections of quality cost, strengthening accounting and analysis, improving the whole process of quality cost control system etc., and put forward the implementation way of the improvement plan above, which include improving the degree of attention of leadership, focusing the relationship between costs and benefits, strengthening education and training etc., in order to improve the level of its quality cost management, so as to reduce the cost of the company, enhance the core competitiveness and improve the economic efficiency of it.