Research On Quality Cost Management Optimization Of Manufacturing Enterprise A

With the accelerated evolution of the international landscape and the balance of forces,the international situation has never been more complex.In coping with this turbulent situation,China,as a major power,continues to expedite supply-side structural reform and build robust industrial chains and supply chains while vigorously promoting the development of high-end manufacturing in order to gain a competitive advantage.As the "Jewel in the industrial crown",aero engine is not only a representative product of high-end manufacturing,but also a special commodity used in both military and civilian applications,which has long become another key area for competition among great powers.Currently,aero engines made in China are lacking competitiveness in both international and domestic markets,two most important reasons of which are inadequate price advantages and product quality below users’ expectations.Conducting research on quality cost management,on the one hand,could help enterprises reduce costs and increase their price advantages,and on the other hand,could quantify quality control improvements,which is of great significance to the long-term stability of the enterprise.Based on total quality management,zero defect management theories and characteristic curve of quality cost,this thesis analyzes the current situation of quality cost management of the manufacturing enterprise,A.Starting with quality management framework and quality cost management framework,the thesis elaborates on A’s quality cost management systems,management processes and accounting systems,along with a qualitative and quantitative analysis of its quality cost data.It is concluded that there are problems associated with A’s organizational structure,accounting systems,data source,and management methods resulted from disconnection between quality and cost management,poor applicability of accounting methods and lacking supportive measures for industrial chain collaboration and undesirable information integration.Based on the principles of feasibility,reliability,and continuity,the thesis designs an optimized plan for improving the accounting system,strengthening information management,optimizing budgeting processes,and enhancing process control.Additionally,safeguard measures like building a sound evaluation and incentive mechanism,establishing a cost engineer team,and bringing forward quality cost management have been proposed.This thesis conducts a case study on the quality cost management of enterprises under the labels of "state-owned","military industry" and "high-end manufacturing",and it is also a case study on the practice of "integration of finance and business",which could provide reference for enterprises from the same background or in the same industry to conduct their quality cost management and optimization.