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Research On Quality Cost System Of Construction Enterprise From The Perspective Of Value Chain

Posted on:2020-03-22Degree:MasterType:Thesis
Country:ChinaCandidate:M M GuoFull Text:PDF
GTID:2392330572475737Subject:Accounting
Abstract/Summary:PDF Full Text Request
For the construction unit,the quality cost is the total cost paid to ensure the quality of the building product.In order to ensure that quality meets the goals while reducing costs,companies need to improve quality cost management.The traditional quality cost management philosophy believes that reducing the cost of each construction work is the purpose of management work.From the perspective of value chain,quality cost management should not only pay attention to the quality cost control of each construction unit,but also the connection of various value activities.Quality cost management from the perspective of value chain is conducive to discovering potential quality problems,rationally distributing the quality cost,and effectively implementing quality for construction companies in increasingly high quality requirements and high risk market environments.Through the analysis method of value chain,it can deeply analyze the quality hazards in construction work and the loopholes in cost management,which can be targeted and designed.The quality cost management system makes the enterprise quality cost structure optimal,which is also the research purpose of this paper.Through case analysis,questionnaire survey,inductive method,deductive method and other methods,this paper divides the project construction process of the enterprise into basic value activities,assists the value activities,analyzes the quality cost problems in the enterprise value chain one by one,and finds out the quality cost problems in the enterprise value chain.Because of the neglect of the prior control of the value chain,the company has incurred a large amount of lost costs.Through activities in the value chain,the reasons for the loss of quality are clear,mainly the drawing design institute,the material supplier is not strict in control,neglecting the satisfaction of the owner,and then designed a set for the enterprise.The quality cost management system helps companies to get out of the wrong way that only pays attention to the control of things.After one year of trial operation of the enterprise quality cost management system,the quality and cost management system of the enterprise was evaluated by qualitative and quantitative analysis.The results showed that the change trend of the quality cost structure of the enterprise approached the optimal range,and the quality cost management achieved certain The effectiveness.
Keywords/Search Tags:Quality Cost, Value Chain, Construction Enterprises
PDF Full Text Request
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