Research On Quality Cost Management Of A Military Enterprise

The quality level of military product, not only affects the competitiveness of themilitary enterprises themselves, but also is related to national security and militarystrength。 What’s more, the military strength affects the national comprehensivecompetitiveness ranking. Not only do Chinese military enterprises face pressurefrom the private capital, but also face fierce competition in the international marketof military enterprises. If military enterprises want to be the winner in the fiercecompetition, improving product quality level and the level of cost control is thekey.The quality cost management is under the premise of guaranteeing qualitythrough enhance the prevention and appraisal cost to reduce the internal and externalloss cost, so as to reduce the total quality cost,and ultimately improve the qualitymanagement level of enterprise and get economic benefits. Given the significance andparticularity of military product, to strengthen quality cost management of militaryenterprises has practical significance.This paper is combined with the zero defecttheory and use the A military enterprise as the case to study the level of quality costmanagement of our military weapons production enterprises and has found the qualitycost management problems existing in the processse of design and development,procurement, production, sales and after-sale in the enterprise. After the detailedanalysis of the existing problems in the quality cost management system and in theoperation of the enterprise quality cost management, this paper put forward specificsolution for the four processes of enterprise operation by using the zero defect theory.This paper is divided into five chapters. The first chapter is the introductionpart,which introduces research background,significance,research methods,frameworkand the literature review of quality cost management; The second chapter is about theintroduction of quality cost management theory, which is the theoretical basis of thispaper; The third chapter introduces the case enterprise and proposes its quality costmanagement problems. The case company’s problems will be analyzed in detail; Thefourth chapter is case analysis and puts forward some suggestions to improve thequality cost management for the case company in the four processes of design anddevelopment, procurement, production, sales and after-sale service in order to solvethe existing problems in the company; The fifth chapter is the conclusion part.The contribution of this paper：selected a special and representative militaryconventional weapons production enterprise as a case to study, which is combinedwith the quality cost management of zero defect theory to the case enterpriseoptimization. It has certain reference significance to the development of other similarenterprises of China’s military industry.The deficiencies of this paper are as follows: first,given the fact that the qualitycost management theory has been mature in the current domestic and foreignstudy,so this article just summarizes the previous theory research results, withoutproposing view of innovation. In addition, taking the confidential nature of militaryenterprises into consideration, this paper only acquires information of the casecompany,without providing more datas of the quality cost management from other enterprises in the military industry, therefore the conclusions of the case study are notuniversal.