Research On Quality Cost Management Of G Corporation

Based on the traditional perception,the qualified product is the product that could meet the certain quality standard.It can be referred as “concept of conformity”,which is from the view of the enterprise itself.However,with the constant development of economy and society,the idea of “customer-oriented production” has emerged,which resulted in the “concept of applicability”.It can be said that in order to increase the value of enterprises,quality improving activities should be carried out by the requirement of customers,which has been clearly stated in The ISO9000:2000.In order to gain consumer's recognition of the brand,and to reduce the loss which caused by poor quality,enterprises must try to improve the level of quality management,and it is the only way for enterprises to survive under the fierce market competition.However,enterprises also need to recognize the “principle of moderation” in the pursuit of high quality,in order to meet the mutual interests of enterprises and customers.If the quality traits of certain product cannot be perceived by specific user groups,it will not help the company to enjoy profits brought by quality improving,but will increase the quality costs of enterprise,and therefore,the financial burden on consumers.And developing quality cost management is just to help enterprises to seek the balance between “improving quality” and “controlling cost”,and it is an important way for modern enterprises to improve weakness and expand market share.On the basis of summarizing the existing research results of quality cost at home and abroad,this paper takes G Company as a case enterprise,and uses the method of “combining theory with practice” to elaborate the structure of quality management,operation process and cost data of the company.By means of “on-the-spot investigation” and “expert interviews”,this paper analyses the problems existing in the quality cost management of the case company,which are mainly manifested in the high total quality cost and the unreasonable proportion of elements.It reveals the phenomenon of “insufficient quality” or “excessive quality” of enterprise products.On the basis of the analysis of the problems existing in the case company,the improvement scheme of reducing quality cost which based on the whole process of production is put forward,according to the four core links of the company's quality cost,i.e.product development and design,procurement,production assembly and sales service.In order to implement the scheme in case company effectively,this paper also puts forward suggestions on other measures for guarantee.The results of this study show that: the effective implementation of quality cost management can improve the input-output efficiency of “quality assurance cost” and effectively reduce the loss caused by poor quality,which could help to improve the economic benefits of enterprise continuously on the premise of improving product quality.The results of this study have broadened the research ideas in this field,and also have had certain reference significance for the case company and other enterprises in the same industry to effectively carry out quality cost management in the future.