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A Research On Quality Cost Control Based On The Customer Satisfaction

Posted on:2011-12-14Degree:MasterType:Thesis
Country:ChinaCandidate:X B ZhangFull Text:PDF
GTID:2189360305477092Subject:Accounting
Abstract/Summary:PDF Full Text Request
The formation of a buyer's market makes companies succeed in the fierce competition in an invincible position, it must be the primary goal of customer satisfaction to meet their individual requirements, product quality as a key factor in the competitiveness of enterprises are increasingly being widely recognized. Into the 21st century, more and more enterprises begin to focus the strategic significance of customer satisfaction.Cost of quality management theory is the product of market competition. Enterprises in the quantity expansion to quality improvement of the transformation process, faced with improving quality and reducing the cost of both constraints, it is to meet the enterprise quality management and cost management of the dual requirements of a cross formed by the management. The core of quality cost management is to strengthen the quality and cost control. Quality cost control is the cost of quality management activities to achieve the desired effect ways and means to meet the cost of improving quality and reducing the level of two requirements. At present, many of our enterprises aren't really aware of the importance of quality and cost control, the focus still remains at the level of the price war.From the 20th century, 50's and since then, although many scholars into the wood for quality control done a lot of research has achieved many results, but the results of these studies is relatively fragmented, unsystematic, and mostly on their own the quality of research focused on cost control, neglect a decisive influence on customer satisfaction. To this end, this article attempts starting from the customer satisfaction, quality principle of economic cost of quality analysis and the corresponding control response measures in the hope of the enterprises face tremendous competitive pressures with a wide range of practical and guiding role.In this paper, using standard research methods, through qualitative analysis, comparative analysis and theoretical analysis, research methods of quality cost-control behavior were discussed. First, the introduction of quality management and quality of our cost control status, and analysis of the existence of the problem. Secondly, customer satisfaction will rise to a high degree of corporate strategy in order to quality as an intermediary for customer satisfaction and quality of the relationship between cost-control link, and the cost of customer-based dimension of quality content and control model is reconstructed. Third, the establishment of a customer satisfaction measurement system, and on this basis, analysis of quality cost-control behavior of enterprises, and introduced value engineering, target costing and activity-based costing the content features and the quality of customer satisfaction based on the cost of control the effects. Finally, in the former paper based on the analysis, from the process, content, methods, organizational structure, information systems and accountability, etc. is proposed based on the quality of customer satisfaction, cost control response.The innovation of this paper is:First, The quality of the content of the traditional cost of service quality cost to join, that customer satisfaction as the center under the premise of the existing cost of quality settings for the project should be in the prevention cost, appraisal cost, internal failure costs, external costs of losses on four a two subjects to increase the quality of service on the basis of the cost of two subjects, and thereby reconstruct the quality of customer satisfaction-based model for cost control.The second is made with "value-based goal of the project cost of quality prediction method - feedforward control, activity-based costing - process control, quality cost information reports - feedback control," based on customer satisfaction, quality cost model for integrated control.
Keywords/Search Tags:customer satisfaction, quality cost, control
PDF Full Text Request
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