| With the increasingly fierce competition in the packaging industry,quality management has become a magic weapon to enhance the competitiveness of enterprises, but most enterprises always pay more attention to quality management and the inspection, ignoring the cost mangement and the prevention. Shipped in recent years, the quality of packaging, quality costs remain high, the existing quality and cost management mode is post-management, it is difficult to improve the quality of products and reduce costs. As a result, it is urgent to build a comprehensive quality and cost management mode to achieve the unity of quality management and economic benefits and the research can provide reference for other enterprises.The paper summarizes the quality management, cost management and quality cost management related research results at first, and then analysis the strategic cost theory, TQM theory, value engineering theory and the theory of customer satisfaction, establishes the theoretical basis for the paper; secondly, to analyze the present situation of quality management and cost management of Yunda Green Packaging Company, summary the reason caused the problems contains the separation of quality management and cost management, ignoring the role of customers orientation in quality cost management, ignoring the quality and cost management in products design stage and the lacking of strategic cost management concept; thirdly, building customer oriented comprehensive quality cost management mode, transforming external customer quality requirements to the key technology of product attributes, according to the process of target quality cost setting and its decomposition, combined with the internal customer quality demands, determined the key quality cost control point of each link. Finally, it puts forward some precaution to ensure effcetive implementation of the quality cost management in Yunda Green Packaging Company. The innovation of this paper is to change the thinking of management, and put forwards the customer oriented comprehensive quality cost management mode, in order to achieve full participation in the whole process of quality cost management. |