【作者】 宫昕璐；

【导师】 袁有赋；

【作者基本信息】 兰州商学院 ， 会计学， 2008， 硕士

【摘要】 在市场经济条件下,商家是以优质的产品和服务做为在激烈的竞争中求生存和发展的主要策略,产品质量成为生产者和消费者共同关注的焦点。企业既要提高产品的质量,增强企业信誉以提高竞争力,同时又要使质量、成本、效益三者有机结合取得最佳经济效益,因此,企业必须加强质量成本管理。适应质量管理的要求,质量成本管理方法的研究和运用受到了空前的重视。本文以三种典型的现代管理方法做为研究对象,即全面质量管理(TQM)、ISO9000标准系列以及六西格玛管理,通过比较以上三种现代管理方法的内涵及联系和区别,寻找三者之间的相同点和不同点,为企业在实施质量成本管理时兼收并蓄、博采众长提供有益的启示;同时,通过研究现代管理方法对传统质量成本管理的管理理念、质量成本观以及质量成本模型的影响,总结出现代管理方法向着动态的融入竞争环境的方向发展,以期为企业在当前实施质量成本管理的活动中调整理念和方法提供借鉴。更多还原

【Abstract】 During market economics, enterprises take excellent products and service as the strategy of living and development in the fierce competition. So,the quality of products becomes the focal point of both producers and comsumers. Enterprises not only improve the quality of products and enhance their fame to increase their competitiveness but also combine the quality,cost and profit organically to obtain the most profit. Therefore, enterprises must strengthen quality cost management.Meeting the need of quality management, the research and application of quality cost management are being paid more attention to.This article makes research on three typical modern management methods, that are total quality management, ISO9000 and six sigma management. On one hand , this article compares the concept ,relations and differences of the above three management methods to find their same and different traits. According to these traits, we hope to provide good information to enterprises to help them apply quality cost management . On the other hand, this article makes study on the influnces of modern management methods with traditional quality cost management in management concept , quality cost concept as well as quality cost models. Through these study , this article concludes that modern management methods take dynamic and competitive concept more seriously. According to this ,we hope to provide some lessons to help enterprises nowadays to regulate their concept and method in the process of quality cost management.更多还原