Research On Quality Cost Management Improvement Of LB Company

In an increasingly competitive environment,the biggest challenge for enterprises is how to provide higher quality products at the lowest price.LB company is also facing the problem of rising costs for quality loss,falling margins and increasing customer complaints.For many small and medium-sized enterprises,how to make use of quality cost management to reduce quality cost and improve quality is still a difficult problem.In order to improve the profit level and competitiveness of LB company,this paper studied how to reduce quality cost and improve quality level by using quality cost management in LB company.This paper firstly studied the current application situation and implementation obstacles of quality cost management,as well as the methods of using quality cost to improve cost and quality through a large number of literatures related to quality cost management.Later,it established a complete quality cost management system for LB company as they did not carry out quality cost management before.And then it analyzed the quality cost data which was collected by the stable quality cost accounting system in LB Company.The analysis included the proportion of quality cost in sales revenue,the proportion of quality cost structure,and the most appropriate quality cost which was calculated by Juran’s quality cost model.Finally,two types of products which located in the quality improvement area were selected as priority improvement objects,and true causes of the failure cost of these two types of products were further analyzed,and short-term as well as long-term improvement measures were also put forward.The practice of quality cost management in LB company can not only help LB company reduce costs,improve the quality management system and increase economic benefits,but also offer certain reference value for other small manufacturing enterprises to develop and optimize quality cost management and reduce quality costs.