新制造环境下质量成本控制体系研究

【作者】 李红梅；

【导师】 韩庆兰；

【作者基本信息】 中南大学 ， 会计学， 2003， 硕士

【摘要】 从20世纪50年代开始至今，国内外学者针对质量成本控制做了大量研究，取得了很多成果。但时至今日，尚未形成一套权威的质量成本控制理论及质量成本控制框架结构，导致了我国企业质量成本控制不力，造成了巨大的质量损失。 本文针对上述问题，借鉴了成本管理的先进思想——目标成本控制及作业成本计算的基本理论，构建了新制造环境下从产品设计到产品生产整个过程持续改进的目标质量成本控制的整体框架。并在此基础上，利用现代制造技术及先进管理思想，对产品全生命周期质量成本的控制进行了设计，具体包括：对产品设计阶段利用新制造技术如计算机辅助决策系统、虚拟制造等来进行产品设计，以降低质量成本。在产品生产阶段设计了目标质量成本控制系统，并对目标质量成本的设立、分解、控制及责任落实进行了具体设计。针对质量成本核算的中质量作业的划分、质量作业成本的数据收集、质量作业中心的设立、产品质量成本归集整个过程进行了设计了可行的方案。 文中质量成本核算框架在湘潭钢铁集团钢丝绳厂进行了实际运用，运用作业质量成本核算方法，分析了钢丝绳厂的基本质量作业，核算出了钢丝绳厂三种产品的质量成本，并对其进行了分析，指出了钢丝绳厂质量成本控制中的不足。更多还原

【Abstract】 Since 1950s , great research has been made on quality cost control and many achievements have been obtained by domestic and overseas scholars . However, the authoritative theories and framework in this field haven’t been formed, which leads to great loss on quality cost.Focused on those issues, the thesis constructs a framework of target quality cost control which will be continuously improved during the whole process of production in the new manufacturing environments. And then, it designs the quality cost control system for the product’s whole life cycle ,which includes the use of new manufacture technology such as CAD system and virtual manufacture to reduce cost on the stage of product design, and, the development of target quality cost control system and the establishment ,decomposition ,control and responsibility distribution on the stage of production . Finally, the thesis advances some feasible projects to solve such problems as the division of quality activity, the collection of relative data, the establishment of quality activity centerThe quality cost accounting framework has been applied in a factory of Xiangtan Steal Corporation to analyze its basic quality cost and calculate three products’ quality cost. Based on those results, the thesis points out some shortages of the factory’s quality cost control.更多还原