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Study On The Model Of Quality Cost

Posted on:2009-03-30Degree:MasterType:Thesis
Country:ChinaCandidate:J J WangFull Text:PDF
GTID:2189360272483399Subject:Accounting
Abstract/Summary:PDF Full Text Request
Nowadays, the world economy is becoming integral, quality has become one important factor that determines an enterprise whether successful or not in international market compete. Many enterprises just concern about quality's technical index, but ignore its economical efficiency. Quality cost is the comprehensive externalizition of quality's economical efficiency. Global marketing competition requires enterprises to increase products quality, decrease cost and shorten delivery date continuously, so it is easy to see that the cost reduction has very important meaning to raise enterprises'economical and social benefits. Quality cost is part of products cost, more and more enterprises have realized the necessity and urgency of developing quality cost management.The quality cost model mainly reflects the correlation between the product quality level and the product quality cost. It also identifies the composing elements of quality cost and determines the relationship between them. It is an important item in quality cost theory. Based on the analysis on the traditional quality cost model and zero-defect model, the dissertation points out the limitation exist in these two models. Finally, the author establishes a new quality cost model with Designing and Manufacturing steps under the guideline of zero-defect quality management theory by introducing the"Design-Manufacturing Chain"interface management and recognizing the significance of the implicated quality cost.This dissertation analyzes the traditional quality cost control system which is orientation by cost control, i.e. determining quality cost by the established quality level and controlling it with the target cost control principle. This paper points out its limitations and brings forward the quality cost control system oriented by quality control. This quality cost control system is under the guideline of the quality cost optimization model with zero-defect. That means the product quality does not need to be determined since it is already set with zero-defect pursued. Therefore, the quality cost of the enterprise is the best of all when zero-defect is realized. It overcomes the limitation of traditional quality cost control system, and reflects significant effect.
Keywords/Search Tags:quality cost, quality cost model, "design-manufacturing chain"interface management, control system
PDF Full Text Request
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