现代企业质量成本管理研究

现代企业质量成本管理研究(12000字)
摘  要：质量是企业的生存之本，全面提高产品质量，是我国企业现阶段应采取的重要措施。如今外国企业大举进入中国市场的情况下，我国企业除了依靠质量之外，别无它择。但同时要注意质量是具备经济性的，不能一味的为提高质量而忽视了成本，质量与成本是相辅相成的。既要提高质量，又要防止过高的成本。质量成本管理是企业提高产品质量，降低成本从而提高经济效益的重要途径。本文阐述了质量成本和质量成本管理的含义，并分析了我国企业实施质量成本管理时存在着盲目追求高质量，忽视企业自身的条件，缺乏对质量成本各指标的分析，从而不能把握好质量与成本之间的关系等问题，提出了合理界定质量标准，强化成本效益观念从方面加强质量成本管理的建议。
关键词：质量；质量成本；质量成本管理

A Study on the Management of Quality Cost of the Modern Enterprises
Abstract: Quality is the root of the survival of enterprises. To improve the quality of products over all is the important method which the enterprises of our country should adopt at the present stage. Nowadays, since overseas enterprises entered the Chinese market on a large scale, enterprises of our country have no choice but relying on quality. But one thing we should pay attention is that quality has economic feature. We should not improve the quality blindly and ignore the cost, because quality and cost is complimentary to each other. Quality should be improved, and at the same time, high cost should be prevented. Management on quality cost is the key point for the enterprises improving the quality of products, reducing the costs, and increasing economic benefits. This paper had expounded quality cost, and the meaning of the management of quality cost. It also analyzed some problems existed in our enterprises in the management of quality cost, such as pursuing high quality blindly, ignoring the own condition of the enterprises, lacking analysis on quality cost, and thereby cannot grasp the relation between quality and cost. The author suggested that the standards of quality should be defined reasonably, the concepts of cost-effectiveness should be strengthened, and the management of quality cost could be intensified from aspects. [资料来源：https://www.doc163.com]
Key words: quality; quality and cost; the management of quality and cost

目  录
摘  要    1
关键词    1
一、绪论    2
（一）研究目的和意义    2
（二）国内外研究动态    2
1国外研究动态    2
2国内研究动态    3
3简短评述    4
（三）研究思路及方法    5
二、现代企业质量成本管理的基本理论    5
（一）现代企业的定义    5
（二）质量成本管理的基本概念和内容    5
1质量成本管理的基本概念    5
2质量成本管理的内容    6
三、现代企业质量成本管理在我国应用现状及存在的问题    7
（一）现代企业质量成本管理在我国应用现状    7
（二）我国现代企业质量成本管理存在的问题    8
        1企业管理阶层经济观念淡薄，质量成本意识不强……………...…..…8 [资料来源：www.doc163.com]
        2企业对质量成本没有合理的界定标准……………………...….…….…9
        3缺乏合理的现代质量成本管理体系……………………...……………..9
        4企业各部门对质量成本管理的脱节………………………...…………..9
        5忽视了设计阶段的质量成本管理…………………………...…………..9
四、提出加强现代企业质量成本管理的措施    10
（一）强化质量成本效益观念，树立全员质量成本意识    10
（二）合理界定质量成本标准，努力降低质量成本    10
（三）建立责权利相结合的质量成本管理体系    11