Researche On Quality Cost Accounting And Control Of The Small And Medium-sized Enterprise

The small and medium-sized enterprise accounts for the overwhelming majority in our country Enterprises, is our national economy important constituent, is playing the extremely vital role in output value, tax revenue, offer of employment and so on. Therefore, this community should arouse our enough interest. But, according to the present fundamental research, major industry's research was extremely rich in view of to be listed, has formed certain fruitful results, but aimed at specially in the small and medium-sized enterprise management research is extremely scarce, in view of in the small and medium-sized enterprise quality cost management research was nearly blank, it was extremely not symmetric. Lacks the science, the consummation management theory takes the instruction, the small and medium-sized enterprise health develops continually comes under the very tremendous influence.This article's goal lies in the model existing quality cost management theory and in the big enterprise's successful procedure foundation, unifies the small and medium-sized enterprise's characteristic analysis, establishes a set to be able to suit the small and medium-sized enterprise truly, has the promotion application value small and medium-sized enterprise quality cost accounting and the control pattern, provides the reference for the small and medium-sized enterprise development quality cost management.This article first elaborated the quality cost management basic concept, the elementary theory and the basic management, then proposed the small and medium-sized enterprise development quality cost accounting and the control guiding ideology according to the small and medium-sized enterprise characteristic analysis. Meets down, this article has with emphasis conducted following several aspect research:First, how does the small and medium-sized enterprise carry out the quality cost accounting? personnel quality is generally low, they are difficult to grasp the abstract theory system and the complex computational method, therefore its quality cost accounting must achieve accountant to be clear, the data collection to be easy, bookkeeping processing to be simple. Has established small and medium-sized enterprise quality cost accounting according to this request and has been clear about each subject calculation scope, the data origin and the bookkeeping processing procedure, causes the small and medium-sized enterprise quality cost accounting to have legal support.Second, recessive quality cost measurement. Because it has the uncertainty and the complexity, the academic circles not yet forms set of recognitions on the estimate system and the method, its measurement always is a difficult problem in quality cost management. But this article's object is the small and medium-sized enterprise, it has the scale to be young, production craft, flow simple and so on characteristics, instead has created the condition for the recessive cost estimate, caused the recessive cost measurement to develop has had the possibility. This article discussed two recessive cost gauging devices to supply the small and medium-sized enterprise reference.Third, small and medium-sized enterprise quality cost control. The small and medium-sized enterprise quality cost control condition overall is quite backward, especially in the manufacturing stage. it should implement the entire quality cost control, the production management different stage has the different control key and the control method. This article unifies the small and medium-sized enterprise's characteristic, discussed the basis and the method in the design development, the manufacture process, the sales process, the post-sale stage.Fourth, advanced management ideas in small and medium-sized enterprise application. There are many advanced, effective management ideas in the big enterprises, but these ideas and methods are not suitable for the small and medium-sized enterprise ,because they are too huge and complex, On foundation of the advanced theories, this article proposed quality cost control model, is for the purpose of enabling the small and medium-sized enterprise absorb the advanced ideas, promote scientific management, and reduce the disparity with big enterprises.