【作者】 王达；

【导师】 毕新华；

【作者基本信息】 吉林大学 ， 工商管理（专业学位）， 2021， 硕士

【摘要】 M公司是一家总部在瑞典的公司,2017年,M公司上市。公司因此开展了一系列的管理优化,改进活动,质量成本管理改进优化项目,成为其中重要的一个项目。本问通过研究M公司质量成本管理和质量成本主要组成因素的问题,其主要包含M公司质量成本管理中,流程设置如何优化,预防成本,鉴定成本和质量损失成本如何进行有效的管理和控制,通过精益生产改进,全面质量管理方法,以改进质量成本组成,达到降低质量成本的目的。首先,从公司流程设置入手,分析目前公司质量成本管理流程和科目组成。针对流程不完善和科目模糊不全面的情况,设立项目组,对质量成本管理流程和质量成本管理科目做出改进。其次,按照质量成本组成分析,从产品研发阶段开始,到产品量产阶段,从原材料采购,存储,到零部件组装和成品售后服务,对物料在不同阶段,不同形式下,对质量成本的影响着手,平衡预防成本,鉴定成本和质量损失成本之间的关系。再次,重点从质量损失成本着手,使用帕拉图,鱼骨图,5 Why等工具,对质量损失成本中的占比较高部分,进行改进研究,来降低质量损失成本,同时,在此过程中,增加质量预防成本。最终,本文通过质量体系研究优化,质量成本文化宣传,推进全员参与,推动全面质量管理活动中,将质量成本管理改进方案实施落地,并通过持续改进,巩固质量成本管理改进研究成果,最终实现成本最优化目标。本文大量使用了全面质量管理和精益生产管理的理念,与成本管理原理相结合。通过流程梳理,流程评估,流程分析,流程改进,流程巩固活动,将质量成本管理固化。同时,在质量成本管理推动活动中,从公司运营的每一个环节入手,也从公司每一个部门入手,结合全面质量管理的要求,对全面质量成本管理做了一次很好的实践。M公司通过以上一系列的质量成本管理优化,控制,改进活动,将质量成本管理目标更明确,流程更清晰。从而在改进过程更容易,对公司运营效益及客户满意度提升,都提供了显著的数据支撑和流程支撑。更多还原

【Abstract】 M Company is a company headquartered in Sweden.In 2017,Company M was listed in NASDAQ.Therefore,the company has carried out a series of management optimization,improvement activities,and quality cost management improvement and optimization projects,which has become an important project.By studying the quality cost management and the main contents of the quality cost of M company.It mainly includes how to optimize the process settings,prevention costs,appraisal costs and quality loss costs in the quality cost management of M company,and how to effectively manage and control them.Through lean production improvement,total quality management methods,to improve the quality cost composition,and finally to achieve the purpose of reducing quality costs.First of all,the studying starts from the company’s process settings,then move to the current company’s quality cost management process and subjects analysis.To improve the imperfect processes and vague quality cost subjects,a project team was set up to improve the quality cost management process and quality cost management subjects.Secondly,according to the analysis of the quality cost composition,from the product development stage to the product mass production stage,from raw material procurement,storage,to parts assembly and after-sales service,the impact of the quality cost in different stages and in different type,M company start to balance the relationship between prevention costs,appraisal costs and quality loss costs.Thirdly,M company focuses on the cost of quality loss,using tools such as Plato,Fishbone Diagram,5 Why,etc.,to conduct improvement studies that account high part of the quality loss cost,then to reduce the cost of quality loss.At the same time,increase the prevention cost timely.In the end,through doing the research and optimizing quality system,advertising the quality cost culture and encouraging the participation of all employees,promoting the total quality management activities,implementing the quality cost management improvement plan and continuous improvement,consolidating the quality cost management improvement research results,to finally achieve Cost optimization goal.In this paper,using extensively the concepts of total quality management and lean production management,combined with the principles of cost management together.Through process combing,process evaluation,process analysis,process improvement,and process consolidation activities,quality cost management is consolidated.At the same time,in the promotion of quality cost management,we started with every aspect of the company’s operations and every department of the company,combined with the requirements of total quality management,to make a good practice of total quality cost management.Through the above series of quality cost management optimization,control,and improvement activities,M company has made the quality cost management target clearer and the process clearer.This makes it easier to improve the process,and provides significant data support and process support to the company’s operational efficiency and customer satisfaction.更多还原