In recent years,with the rapid improvement of global economy and people’s life quality,cars have become very important traffic tools,because of it can be used more than one year,automobile industry is gradually becoming saturated,China’s auto market is farewell to the incremental competition stage,begin to enter the stock competition stage.Due to overall market size is stable at this stage,market internal structure competition is becoming very fierce.Cars’ price-performance gradually become the main competition point,while the auto parts industry is a very important part of the automobile industry,parts’ price-performance determines cars’ price-performance.Therefore,the price and quality of auto parts become the double standard of measurement of products’ competitiveness.In auto parts enterprises,the quality cost takes a large proportion in the total cost,products’ price is affected by the quality cost,efficient quality cost management can improve company’s comprehensive competitiveness,so it’s very significant to do some research about quality cost management of auto parts enterprise.This article takes BW company as research background,while ensuring products’ quality and meeting the profit target,it is helpful to the long-term development of the company,it uses the method of combining theory and cases to do research.Firstly,introduction explains background,overseas and domestic research status,main content;The second part,quality cost management theory introduction provides theoretical support for next case analysis.The third part,BW company profile and its quality cost management status;The fourth part,quality cost management problems of BW and reasons;The fifth part,suggestions of improving BW quality cost management;The sixth part,conclusions and revelations.This paper analyzes quality cost management situation of BW,puts forward improvement suggestions of quality cost management processes,quality cost accounting,and the responsibilities of each department.The research in this paper not only improves quality cost management of BW,but also has certain guiding significance to quality cost management of auto parts industry. |