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Analysis On The Quality Cost Management Of JiangLing Motors Co.,Ltd

Posted on:2019-06-04Degree:MasterType:Thesis
Country:ChinaCandidate:W H ZhangFull Text:PDF
GTID:2382330545463882Subject:Accounting
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In recent years,frequent car recalls have not only caused irreparable damage to the reputation of automobile manufacturers and parts suppliers,but also caused inconvenience to consumers.The level of automotive quality not only affects the intrinsic competitiveness of automobile manufacturers,but also affects the car consumers' car experience and life safety.The current fierce competition in the automotive industry,while improving the level of product quality and cost control level is the key to success.Quality cost management is based on the assurance of quality,ultimately reducing the total cost of quality.The traditional quality cost management method is applied to mining the company's quality cost loss.The effect of this “golden hill” is limited,which requires the automobile manufacturing automobile to change the quality and cost management method,introduce the “zero defect” quality cost management concept,and motivate employees.The subjective initiative to make the work one-time correct,and make every effort to make their own products do not have defects.This article combines zero-defect theory with Jiangling Motors as an example to investigate the quality cost management of the company through field visits.After detailed analysis of the problems and concrete causes of the company's cost management operations,this paper proposes a zero-defect theory.The specific optimization program.This article first elaborated the research background and significance,and combed the related research on quality cost management by foreign and domestic scholars,introduced two quality cost management models,and then introduced the background of Jiangling Motors and its introduced quality cost management system.The quality cost data of Jiangling Motors and the inspection of the current operating status of the company's quality and cost management system pointed out five major problems in the quality cost management of Jiangling Motors,mainly reflected in the fact that the continuity of product design was not strong,increased R&D design costs,and internal losses during the production phase.Inadequate cost control,high cost of external losses in the after-sales phase,and unreasonable assessment of quality and cost management performance.And from the loss of R&D personnel,the lack of reliable suppliers,the lack of quality awareness of the workshop staff,and the flaws in the design basis of the quality and cost management performance evaluation indicators,the causes of the problems are discussed.Finally,optimization measures are proposed to help Jiangling Motors solves the problem of quality cost management.The main content of this study includes six chapters:The first chapter is introduction.The background of the case study and the purpose of the study are described.Based on the study of predecessors' research on quality cost and the study of quality cost management,a literature review is carried out and the research ideas and research methods for this article are proposed.The second chapter is the theoretical overview of quality cost management.The concept of quality and quality cost was defined,and the development history of quality cost management was introduced,including the period of loss cost,identification cost period,prevention cost period and future design control four stages.The main contents of quality cost management are further elaborated,including the classification of quality cost items,the three stages of quality cost management,and the various aspects of quality cost management.Finally,two quality cost management models are introduced,namely,the traditional quality cost optimization model and the zero defect quality cost management model.The third chapter summarizes and analyzes the quality cost management of Jiangling Motors.First introduced the background of Jiangling Motors Co.,Ltd.and the introduction of zero-defect quality cost management system,and then analyzed the composition of the zero-defect quality cost management system of Jiangling Motors,including the organization structure of quality cost management,quality cost management system,and the relationship between quality and cost accounting.Quality and cost accounting system.Through the analysis of the quality cost report and data of Jiangling Motors and the inspection of the current status of the company's quality and cost management system,the five major problems in the quality and cost management of Jiangling Motors have been pointed out,mainly reflecting the lack of continuity in product design.The design cost,the internal failure cost control in the production phase is ineffective,the external fault cost in the after-sales phase is too high,and the design and assessment of the quality cost management performance evaluation index are unreasonable.The fourth chapter analyzes the causes of the existing problems in the quality cost management of Jiangling Motors.Specifically,it includes: First,the serious loss of R&D personnel,the low level of remuneration packages,the lack of effective incentives,and the lack of a good professional development channel all contributed to the serious loss of researchers.Second,the lack of reliable parts suppliers is mainly reflected in the aging of local suppliers' production equipment and local protectionist policies.Third,the cause is to ignore the impact of the quality of manufacturing workshop staff on quality costs,such as the lack of strict supervision of recruitment,lack of adequate quality knowledge and skills training,lack of a good quality culture.Fourth,the design basis of the quality costmanagement performance evaluation index is flawed,such as incomplete quality cost analysis and lack of consistent target analysis.The fifth chapter measures to improve the quality and cost management of Jiangling Motors.On the basis of the case analysis,there are six main optimization suggestions: First,to improve the treatment of R&D personnel.Second,to strengthen the ability to control the quality of parts.Third,strengthen the education and training of quality awareness in the manufacturing workshop.Fourth,strengthen the quality control of the production process.Fifth,attach importance to the investigation and improvement of quality costs in the after-sales phase.Sixth,improve quality cost analysis and evaluation.The sixth chapter concludes with the conclusion of this article.The quality of automotive products is related to the comprehensive competitiveness of enterprises and zero defects should be regarded as their eternal quality goals.The current quality cost management system of Jiangling Motors ensures the quality of its products,but there are still some problems in the aspects of design and development,procurement,production,and after-sales.After studying the status of quality management of Jiangling Motors,analyze the quality and cost management.Based on the concept of zero defects,Jiangling Motors can better improve its quality and cost management.
Keywords/Search Tags:Quality Cost, Zero Defect, Quality Cost Management
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