| In 21st century, With the global economy increasing, there is a growing emphasis on product quality. In the international competitive market, quality competition and price competition is the primary means of competition. In today’s highly competitive market, how to cost-effective quality management to improve the quality level of the enterprise, the quality of the economic benefits to maximize and achieve excellence in business performance, these issues will directly affect whether enterprises can crowd in the international trend not fall under impact.Construction machinery industry as one of the pillar industries of the national economy and the national focus on encouraging the development of one of the areas, it’s an important development of the national economy. Currently, the international development of construction machinery industry has become a new strategic goal of many companies, but in the face of international competition, low-cost sales model has does not have more customers attractive, superior product quality, innovative core technology, improve the service has become an effective tool in the international competition. Improving quality while ensuring costs without losing the advantages of cost-effective, is the key to engineering machinery enterprises expand overseas markets.In this thesis, depend on Hunan construction machinery enterprises and downstream enterprises for the survey, through questionnaires on relationship quality costs and corporate performance were explored. Secondly, Hunan Engineering Machinery listed companies for the study, the study period for 2007-2013, a total of 126 samples of observations, using SPSS22.0 statistical analysis software for data analysis descriptive statistics and correlation analysis. Empirical research study through questionnaires and analysis of financial data combination, jointly verify the hypothesis proposed. The study concluded that there is:there is a significant correlation between the cost of quality of listed companies in Hunan construction machinery and its component projects and business performance, including prevention, appraisal costs and business performance are positively related; internal loss and external failure costs the reverse relationship with firm performance; external quality assurance costs and business performance into a positive relationship, but the elements of correlation than other less significant.This paper points out some problems existing in the construction machinery industry in Hunan and its analysis, finally, made a number of recommendations for improvement. First, to strengthen their internal quality awareness and training. Second, to further understanding the connotation of quality costs, strengthen quality cost analysis. Third, strengthen the quality supervision and inspection costs. Fourth, the establishment of the right combination of quality responsibility cost management system. |
