Research On Quality Cost Control Of BX Brake Technology Company

People have put forward higher and higher requirements on product quality along with the development of economy and the intense of market competition.As a result,the quality cost control has been paid increasing attention by enterprises.By strengthening quality cost control,and carrying out statistics,accounting,analysis,reporting and control on quality cost,it is necessary for enterprises to take advantage of the relationship between quality and cost elements.Enterprises exert the necessary and positive impact on the formation and occurrence of quality cost to find ways reduce the total cost of production and ultimately achieve the best quality and efficiency.At the same time,it is also helpful for enterprises to attach importance to product quality,so that enterprises can maintain survival and competitiveness in the fierce market competition.In this thesis,BX brake technology company is considered as the research object,and its quality cost control structure,daily content,quality cost subject,accounting and analysis as well as report status are elaborated by reviewing domestic and overseas literature about quality cost control,and the research results during enterprise surveys.In addition,based on the feedback of the questionnaire,problems existing in the quality cost control of BX brake technology company are analyzed,such as incomplete cost collection,absent analysis and evaluation on quality cost,neglected impact of staff on quality cost control,unreasonable quality cost control organization,the imperfect quality and cost assessment and the incomplete quality cost report,as well as the imperfect quality cost control system and so on.Then,based the actual situation of the enterprise,this thesis puts forward the improvement plan of BX brake technology company's quality cost control,adjusts the quality cost control structure,improves the quality cost subject and the accounting method,optimizes the quality cost plan and the analysis flow,and conducts the quality improvement,eventually establishes a quality cost control information system of the whole process based on PDCA cycle.In this thesis,problems existing in BX brake technology company are discovered by investigating the specific situation of BX brake technology company and analyzing the original quality cost data.A total quality cost control improvement program is also developed based on PDCA cycle.After the implementation of the improved program,the quality cost ofenterprise can be fully accounted,and it is expected that the accounting analysis can be more accurate,and the control can be more powerful.Furthermore,through continuous improvement of PDCA cycle,the component parts can achieve a reasonable ratio,thereby reducing the total quality cost,and improving product quality of BX brake technology company.