Research On Quality Cost Management Of Influence On The Performance Of Enterprises

Quality management guru Juran have a saying: "The 21 st century is the century of quality".in today’s society, any organization or enterprise wanting to be based on the market to obtain a sustained performance, must focus on quality and strengthen quality management. The cost of quality is the quality management of monetary language. So cost-effective quality management is an important means to continuously improve the quality to obtain sustainability performance for this business. Abroad for quality cost management practice and research have 60 years of history, but our country is late, beganning from the reform and opening up. Through the practice of research and literature review I found that scholars in the practice and study at quality cost management gradually explore more mature quality cost management methods and better quality cost accounting system, but studies on the quality of the relationship between cost management and enterprise performance is very few。For this reason, this paper use "cost of quality management on corporate performance" as a theme, trying to use empirical research method to explore the influence and degree of influence between the components of quality cost management and business performance, and provide recommendations for enterprise carrying out scientific and effective quality cost management.This paper divided into the following sections: The first chapter introduction. The second chapter outlines the theory. The third chapter describes the quality dimensions of cost management and enterprise performance index selection, quality cost management mechanism on the performance of enterprises, questionnaire design and basic assumptions. The fourth chapter, to find out the relationship between variables by regression analysis. The fifth chapter, the conclusions of empirical analysis, providing management advice. Chapter VI, limitations and prospects section of the article.The main conclusions of this article:First, there is significantly correlated between quality cost management and enterprise performance, different among the various indicators of the direction and extent of the impact. Second, part of the cost of quality management in the greatest impact on business performance is the customer and the market. followed by the lead role again is continuous quality improvement. Known customers and markets from the regression equation, leadership, continuous quality improvement 0.418, 0.562, 0.405 regression coefficients were significantly greater than the cost of quality strategy, accounting analysis, control assessment of the regression coefficients 0.362,0.263,0.281. Third, the impact of quality cost management an integral part of the impact on business performance in the vast majority of business growth is greater than the impact of profitability.This study has a more exploratory. From paper to paper on the topic "Choosing quality cost management dimension indicators" and "cost of quality management mechanisms on firm performance," and so on. I refer to the relevant literature at the same time into the more their thinking. Therefore, there are many shortcomings This study is also looking forward to future studies to perfect. Results of this study may pave the way and do some follow-up study for future reference.