| Quality cost management is an important aspect of the inner management for an enterprise. It provides the unified standard for reduce of the product cost, assess of the employee outstanding achievement, execution of the reward and punishment system, optimize of the enterprise resources and improvement of the work efficiency. It is observed that appropriate control of the quality cost will improve the enterprise benefits significantly, whereas, out of control of quality cost will affect the enterprise benefits drastically. Since the enter of the WTO and WHO of China, enterprise management becomes more important for more chances and challenges confronted by Tobacco field, the quality cost accounting, analyzes, control and so on draw more attention of the leaders and managers as well. Especially in the tobacco field presently, we should take scientific measures to improve the competitive ability of enterprise, enhance the quality and benefit perspective. Only by doing this, can the enterprise gain a firmly established foothold in the drastic market competition, and remain invincible forever.Based on a large numbers of investigations, this paper has studied on the quality cost management of Chenzhou cigarette factory systematically. First, we have introduced the status quo of the quality management and the quality cost management, analyzed the drawback of the actual quality management system, and anatomized the quality cost management of the factory aiming at the existed problems, then proposed the need to improve the quality management. According to that, we have proposed the conceive of building quality cost management of Chenzhou cigarette factory, such as establishing the factor of quality cost, building the quality cost accounting system, analyzing the quality cost, realizing the optimize of the quality cost and controlling the quality cost. Finally, the issues that may arise in the quality cost management system have been analyzed, such as how to correctly sum up quality cost data, how to carry out the information communicate and organizational correspond during the operation of the system. An according solution has also been proposed to provide some safeguards for the run of the quality cost management.Our study herein is dedicated to the decrease of the quality cost ever; increase of the quality benefit, and optimization of the product quality as well. These findings can guide the quality cost management of Chenzhou cigarette factory and other factories. |