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Research On Enterprise Quality Cost Control Based On Lean Production

Posted on:2016-09-20Degree:MasterType:Thesis
Country:ChinaCandidate:J ZhangFull Text:PDF
GTID:2209330470483436Subject:Accounting
Abstract/Summary:PDF Full Text Request
The enterprises ought to own a huge cost advantage along with the increasingly fierce market competition and based on the condition of more and more demanding. Under the huge market competition, the enterprise’s competitive advantage has been verge to balance. So looking for a new breach of the profit is an eager problem for a company’s long-term development. To the enterprises, the introduction of lean production is a great appreciation of space in our country, that is the quality of cost control, is another ray of dawn to the enterprise to reduce costs, increase profits. Therefore, it’s imperative to establish a set of effective quality cost control system based on the lean production.That’s a new research perspective to pay attention to the quality cost control for lean manufacturing cost management. For manufacturing enterprises, strengthen the control of quality cost is good to reduce the production of the enterprise operating costs and lead to greater profit space for the companies. The quality cost control is a method of cost control that through the decomposition of quality cost to achieve the key link in the total cost of the control. Enterprises blend the ideas of quality cost control into the cost control, will optimize the cost management and gain significant competitive advantage for the enterprise. This article through the data analysis of the basic theory and the actual operation of DFDN company’s around sides to confirms this view.This article adopts normative research combined with case analysis mainly, under the full understanding of lean production at home and abroad with the cost control, lean manufacturing enterprise through the research of quality cost control and work out a set of effective quality cost control system to the lean production enterprise.The article is divided into six parts, the first part is a brief overview and introduction to the lean manufacturing and quality cost development status and the related theory; The second part is the description of the basic theory and related system; The first two parts use the theory to bedding the research perspective, lean production is an improvement of the traditional production, it can be more effective to reduce the production cost by lean production, compared with traditional cost control, the lean production is one of the most significant advantages to control the cost of the enterprises; The third part is put out the question of the general business that based on the lean production in consciousness, system, information, and in the external quality supervision system in today’s society; The fourth and fifth part through the case justify the view of the research, the discussion is began by a company that based on the lean production, it through to find the problem and then put forward and solve the problems of the quality of cost control, and then combined with the effect evaluation of the basic procedures demonstrated that it can bring benefits to the enterprises who based on the lean production and under effective quality cost control. Combining lean manufacturing with quality cost control, under the basic theory and case analysis with the combination of mode, it expounds the advantage of lean production and quality cost control and the relationship as well as the two fusion using effect in the real business clearly. Based on the overall introduction of the content, the final part is the research conclusion and prospect.
Keywords/Search Tags:lean production, quality cost, control system
PDF Full Text Request
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