The Study Of Applying The Quality Costs Management Theory To Panel Furniture Enterprise

This article is based on the in-depth study of quality management theory, carrying out a preliminary experiment on the furniture enterprise. Taking the S company board furniture shop for example, conducted a quality cost data In doing so, accounting, analysis, and conclusions based on analysis, the quality of the workshop cost control. Research process and conclusions are as follows:(1) Pool and account the S Enterprise panel furniture shop quality cost data. The Paper conducted in-depth study into the cost of quality and set out several ideological foundation subjects. According to the cost of quality subjects, from the existing range of original documents and accounting accounts accounting, statistics, or raw data analysis of the quality of the original documents in the cost of access to quality data, and then classified the quality of accounting evidence collection costs, to account processing, calculates 1-6 months of quality cost data of individual subjects.(2) Making use of Quality Cost data, analyze the trend of the quality cost, the composition and costs of external failures costs were analyzed. Analysis derived identification of high costs, too few internal failure cost, external failure costs and the relatively high cost of quality issues and the causes the problem.(3) According to the ideas of controlling the source of the quality cost, control the whole process of thinking, responsibility to the people ideas, systems and control thinking, summed up the quality and cost control of three steps:①Control the quality cost of in the process of new product design and development②Control the quality cost in the process of production.③Control the quality cost in the process of salesAccording to the quality cost control methods, combined with the analysis of the results of the fourth chapter, the author advised the S company on the quality management procurement framework and collected the quality cost data from July to December. Compared with the first half year's data, the improvement of quality management had remarkable results.