| Cost of Quality is defined as the access to quality which reduces the costs outside the organization and please customers, as well as the loss resulting from quality does not meet customer satisfaction. On the competitive market conditions, product price is a key factor to achieve market share and lower product costs as the key of enterprise survival and development. However, military products'weapons features determine it's different from other products, product quality is not only related to the survival and development of enterprises, but also the outcome of war and soldiers'lives, even to the national interests and people's safety. In the process of military product development in the, we should always insisted on "quality first" quality policy, providing high-quality products is political responsibility and social responsibility the military-industrial enterprises must bear. How to ensure the provision of high-quality products to customers and reduce the losses caused by substandard quality on the conditions of a reasonable investment of resources, is the eternal pursuit of military enterprises.Relationship between quality and cost of quality is united and opposite. Quality is the level of a set of inherent characteristics meet the requirements. Cost is the resources we lose or give up in order to achieve a specific purpose. Cost of Quality is defined as the cost leading to quality and customer satisfaction, the costs incurred quality assurance of outside organization as well as the losses resulting from quality does not meet customer satisfaction. Thus, in order to improve product quality, we must increase the quality assurance inputs leading to the rise in cost of quality; and the improvement of product quality reduces losses caused by substandard product quality, thereby reducing the cost of quality.In this paper, the research of Xinle company's model product quality and cost-control is an entry point for the military characteristics to study the product quality cost, we strive to establish a rational, standardized management approach to guide the quality-cost control works of military production companies to achieve the best quality cost control area.This paper discusses the background of the research of Xinle company's model product quality and cost-control as well as significance, introduce the thinking of research of Xinle company's model product quality and cost-control. The Xinle company is one of key national security forces, from the factory foundation to the eighties of last century, the Xinle company product and develop according to the national mandatory production plans. After the reform and opening up, the Xinle company not only meet domestic demand, but also the international arms trade market at the same time. In recent years, international and domestic political situation and economic policy changes significantly. In the domestic military market, weapons and equipment procurement system was reformed from a planned into a competitive bidding for procurement of contract procurement, military trade in the international market subjected to international political relations, the scale of export was limited and weapons purchases in China are mostly in third-world countries, which were economically poorer, in the equivalen product performance t conditions, price is a key factor to achieve market share, while because of the depreciation of the dollar, the profits from the sale of export products reduces. Domestic and international situation determines that reducing product cost is the key to enterprise survival and development. As military products, quality assurance is the premise, we can't get lower product cost by the cost of lower quality, must be to reduce the quality cost to achieve lower product costs. The Xinle company as one of the national force-security companys, has extensive defects of state-owned enterprises.This paper study the rational allocation of financial resources and establishing scientific quality cost accounting system to carry out cost analysis of quality and quality improvement activities, research, and strive to decrease the cost premising of guaranteeing quality to create conditions to achieve sustainable development for enterprises.This paper describes the basic theory of quality cost management, quality cost management'international research status and quality cost management research methods. Quality cost management is that the organization predict the cost of quality, planning, accounting, analysis, control and evaluation and a series of organized activity. Formally proposing the concept of quality cost and use it as a theory to carry out systematic research and applications is from the early fifties to sixties. The United States specialists Feigenbaum and Juran and other make a significant contribution to the quality management. In China's planned economy period, the production is only the political calculations but not economic accounts, and do not attach importance to cost, and also ignore the question of quality cost management. After the reform and opening up the twentieth century, from the eighties, China's imported total quality management theory from Japan, and alse introdue quality cost management theory, and quality cost management to carry out theoretical research. Currently, the gist of military industrial enterprises to implement cost control is based on the national military standards GJB 5423-2005 "quality management system, financial resources and financial measurements" that National Defense release at December 12, 2005 and implement at May 1, 2006. The standard divide cost of quality project into prevention costs, appraisal costs, internal failure costs, external failure costs, external quality assurance costs, bring forward quality cost analysis and application requirements of results.This paper describes Xinle company's current quality cost management system, and analyze the of existing quality cost accounting system, quality cost analysis and problems of the application results. The quality cost management of Xinle company's existing provisions'quality cost accounting courses set was incomplete. There are some costs in terms of quality costs are not suitable classified Some of the subjects classification does not cover the subject content of all costs and the quality and cost simply provided the source from which the accounting subjects with no detailed requirements. Quality cost statements reflect only the composition of various models quality cost and does not reflect the military's batch management situation. Since the quality cost accounting system for Xinle company has problems resulting in quality cost analysis of work can not be effectively carried out and consequently influent the application of results to quality improvement and reducing costs.This paper deals with the quality cost management system of Xinle company's establishment and implementation as well as quality cost analysis of the results, developing a new quality of cost accounting, making analysis and reporting flow chart the quality of cost accounting in detail, setting out analysis and reporting responsibilities and implementation requirements. Each unit organize quality cost on a regular basis and report to the Finance Department, the Finance Department will organize cost data and conduct economic analysis of the cost of quality on a quarterly and annual company-wide, the technical quality ministry of the company organize substandard products on a regular basis to carry out disqualification product analysis. At the end of every year the technical quality ministry do comprehensive analysis of quality cost to determine quality cost control interval and propose countermeasures should be taken to achieve the best quality and cost point according to the nonconforming product analysis and quality cost of economic analysis results and the quality management system operation. The quality cost analysis results are used to strengthen the staff's quality consciousness, improve quality accountability, pre-estimate and publicize the loss of the amount in the production process that scrapping, rework and rework, etc will result in and use the result as reference for determining rewards and punishments of the responsibility staff , we can reward and punish according to relevant provisions of the company. The results of a comprehensive analysis of quality cost available is submissed to the company management to review to evaluate the effectiveness of quality management system.The nonconforming product analysis and cost analysis of failure will be combined to create the reasons for substandard goods classifying by personnel, equipment, materials, process methods, environmental factors to identify larger problems resulting in substandard products and factors in the amount of the larger loss to propose enhancement requests, so that quality management system will improve. To sum up, this paper take Xinle company as the research object, using a management systems approach and the fact-based decision-making methods and establish a set of quality cost management procedures and management networks operably, involving a full range of quality cost management control at all levels. At the same time, the quality cost analysis fully embodies the "military-industrial products, quality first" principle which can guide the Xinle company's quality cost management, and similar enterprises may also learn from this paper. Keywords:Military Product, Quality Costs, Quality Improvement... |
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