| Today,with increasingly complex market competition,many manufacturing companies in China have entered the era of low profit.Rough production and management has not adapted to the current market situation,and enterprises must plan carefully and obtain low profits by controlling low cost.Quality cost control is the core link to control low cost.T Company is currently experiencing a rapid development stage.In the second half of 2018,it broke through the traditional business model and entered the new product field.It introduced the MTO(Make-to-Order)order for communication electronic products,and the scale of the company continued to expand.However,as new products entered mass production,the company's quality cost index has changed significantly,and it has not been effectively and timely controlled within three months.The company's internal quality cost control issues have become increasingly prominent.The introduction of new products did not bring economic benefits to the company.This paper takes the current quality cost data before and after the introduction of new products by T company as the research sample.It is found that the company has the problems of unclear division of responsibilities,unreasonable accounting methods and imperfect assessment system in the quality cost control work.Based on this,the quality cost control system improvement scheme suitable for the characteristics of T company was established from these three aspects,and the activity cost method was introduced into the company's quality cost accounting system.Finally,through the application of the quality cost control system improvement program,the quality cost data before and after the system improvement are compared and analyzed.The research results show that after the implementation of the system improvement scheme,the control effect is obvious,the quality cost is greatly improved,and quality cost control system improvement program can be popularized and promoted in the company. |
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