Research On The Construction Of Company G's Quality Cost Accounting

Nowadays,the companies generally pay close attention to quality,while the cost accounting of quality can rarely be seen in practice field of China.We have introduced the concept of Quality Cost Management(QCM)when the study of QCM was in full swing,but the difficulty of idea transformation and long time cost by systematically theory digestion make QCM can hardly be put into practice.Even so,we can't afford to ignore the status quo.On the one hand,huge losses caused by quality problems,especially the frequent occurrence of cell phone battery explosion events in 2016,urged the manufacturers to raise their vigilance on quality.On the other hand,the enforcement of normality condition for Lithium-ion battery industry spurs the manufacturers on changing.This paper is meant to create a quality cost accounting system for the Lithium-ion battery manufacturer G as the first step to build QCM system in this company,and hope to offer help to other companies intending to build QCM system.In this paper,research results on QCM and cost accounting of quality from domestic and foreign scholars as well as the theoretical basis needed for QCM system building were sorted out.Secondly,this paper analyzes the basic situation of company G,the production management,and emphatically analyzes the quality management of the company,at the same time reveals the G company quality cost consciousness,financial system and other systems and the disconnection of the quality loss responsibility division and other issues from the financial cost perspective.Again,according to the characteristics of G,design a preliminary plan to construct the quality cost accounting system,establish the confirmation method of target quality cost level,according to G,the original cost accounting system to determine the accounting method of quality cost and adjust the relevant accounting system.Finally,this paper puts forward some suggestions on the problems that may arise in G company's initial introduction of quality cost accounting and the suggestions for improving the system.The innovation of this paper is to apply the quality cost accounting to the lithium battery manufacturers,and to solve the quality problems from the perspective of finance.