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质量成本控制在企业中的应用研究

Research on Application of Quality-Cost Control in Enterprises

【作者】 桑成雄

【导师】 郑丕谔; 王刚;

【作者基本信息】 天津大学 , 工业工程, 2007, 硕士

【摘要】 随着中国市场经济的不断发展,各行各业在市场上的竞争日趋白热化,众多企业把降低成本的工作重点放在了那些容易被抓住和容易被“看见”的成本与费用上,而对于那些不易被抓住和似乎不易被“看见”方面的成本的降低,则很少考虑。所以说,研究质量成本管理,对企业降成本,提高企业的核心竞争能力方面具有重要的意义。本文在深入研究B公司的质量现状、所处行业工艺特点等方面的基础上,从B公司质量成本存在的一系列问题进行了详细深入的剖析。运用质量成本管理的思想和方法,深入分析了B公司质量成本结构中存在的问题点和企业面临的困难,然后分别从原材料控制,设计阶段的质量控制,多品种少批量生产结构优化,生产过程质量控制等方面,提出了一系列措施和长期对策。特别地,在设计阶段提出了QFD功能展开的先进设计理念,在优化生产结构方面提出了CELL模式加流水线的混合生产运作结构,运用这些现代IE思想和JIT先进制造理念,预防和确保了B公司质量成本结构的合理性。另外,特别针对企业目前的管理现状和组织体系,分别从质量成本管理体系和有效的绩效评价体系的搭建做出了详细深入的阐述,为质量成本管理在企业的顺利实施提供了根本性的保障。本文作为应用研究型课题,具有以下特点:1.本文强调结合行业实际,充分运用现代IE的方法和理念进行质量成本的改善。2.充分运用符合企业实际应用的方法和工具,而不是光从理论角度分析。3.引用大量实际数据,分析结果符合企业实际情况。

【Abstract】 With the development of market economy in China, competition in all industries becomes more and more furious. Many enterprises are trying to lower the cost mainly from the“visible”cost and fees, but seldom consider the decrease in“invisible”cost. Therefore, study of quality cost management is significantly important to lowering the cost and promoting the core competence of enterprises.Based the study of Company B’s quality situation and its industry features, the thesis analyzes the problems of quality cost of Company B deeply. With the method of quality cost management, problems and difficulties of Company B are deeply analyzed, and series of solving methods and long-term countermeasures are proposed to handle different aspects, such as raw material control, designing quality control, production structure optimization of small quantity production of customized products. Modern IE and JIT manufacturing theories are proposed to ensure the reasonability of Company B’s quality cost structure, especially. advanced QFD(quality function display) design idea, and mixed production operation structure of CELL plus pipelining. Furthermore, according to the current management situation and organization system of Company B, quality cost management system and effective performance evaluation system are proposed to guarantee the implementation of quality cost management.As an applicable research thesis, it has the following features:1. Combined with industry practice, modern IE method is applied to improving quality cost;2. Not only analyzing the theory, but also providing applicable method and tool;3. With the help of abundant practical data, the analysis result accords with the practical situation.

【关键词】 质量成本JIT控制绩效管理QC七工具
【Key words】 Quality- CostJITControlQC Seven Tool
  • 【网络出版投稿人】 天津大学
  • 【网络出版年期】2009年 04期
  • 【分类号】F273;F224
  • 【被引频次】4
  • 【下载频次】878
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