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Research On Quality Cost Control Improvement Of J Insurance Equipment Company

Posted on:2020-03-20Degree:MasterType:Thesis
Country:ChinaCandidate:Y F TanFull Text:PDF
GTID:2392330623451968Subject:Accounting master
Abstract/Summary:PDF Full Text Request
With the increasingly fierce competition in the world and the continuous development of the manufacturing industry,the quality of products has become a decisive factor in the competition between enterprises.In the past,the high quality means high cost,but with the deepening of the combination of technology and economy,enterprises can achieve quality cost-effectiveness by carrying out quality cost management.In recent years,J Company has experienced frequent product quality problems and high quality costs.The company's existing quality cost management is still in its infancy,and it is difficult to achieve the goal of providing high quality products and services at low cost.In this regard,J Company must improve its existing quality cost control model and enhance the company's core competitiveness in the future to achieve a win-win situation between product quality management and corporate economic benefits.Firstly,the article sorts out the related research on the meaning of quality cost and quality cost management,and expounds the theory of strategic cost management,total quality management theory,and studies its relationship with quality cost control.Secondly,through investigating and analyzing the status of quality cost management and quality cost of J Company,I find out two problems involving high quality cost and irrational structure.The main reasons for the current problems are incomplete quality cost control system,ignored prevention cost investment and failure in cost management;then,to solve the existing problems,according to the characteristics of J Company,combined with the quality cost model proposed by Juran,I design the improvement plan of quality cost control.From the perspective of the overall quality management,I improve the management of prevention cost,identification cost and failure cost respectively to control the total cost.Finally,in order to ensure the effective implementation of quality cost control improvement program in J Company,construction of enterprise quality cost management information system and the improvement of training on quality cost management are both needed.The innovation of the thesis is to combine the quality cost model and the value chain theory to propose a quality cost control improvement program including prevention cost,failure cost and identification cost.After the implementation of the improvement plan,the quality cost of the enterprise will be more comprehensively and concretely calculated.It is expected that the quality cost will form a reasonable ratio,which will reduce the total quality cost of the enterprise and improve the product quality of J Insurance Equipment Company.The research results have certain guiding significance for the quality cost management of J Company,and have certain reference value to other insurance equipment manufacturers in the same industr y.
Keywords/Search Tags:quality cost, quality cost control, value chain, total quality management
PDF Full Text Request
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