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The Research On Quality Cost Management For Huizhou Hongyuan Mechatronics Engineering Ltd Corporation

Posted on:2015-10-08Degree:MasterType:Thesis
Country:ChinaCandidate:F T TanFull Text:PDF
GTID:2309330431955872Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the era of Total Quality Management (TQM),cost of quality is the mostimportant component of operating cost,which is an essential factor to judge the Prosand Cons of quality management system.This article proceeds from the point of the developing process of qualitymanagement theory,studied the quality cost concept of A.V.Feigenbaum’s, J.M.Juran’s,H.J.Harrington’s and ISO9000standard.So the basic content of quality managementand the measure of quality cost control are put forward.This text mainly adopted Juran’s analysis method of cost model,analyzed theproblems that occurred to Hongyuan Mechatronics Engineering Ltd of in Huizhouwhen implementing quality cost management:incomplete quality management system;ambiguous segregation of duties on quality cost management system; excessivelyhigh prevention cost and failure cost; superficial participation on quality costmanagement for employees.On this basis,this test set forth some appropriateapproaches for Hongyuan Mechatronics Engineering Ltd to control and optimizequality cost. To be specific,they include:to reduce quality cost in the developingphase of prevention cost, to reduce the failure cost of production process,to compressthe cost of equipment maintenance,to introduce quality cost management system andto strengthen the staff training to gain full participation in company’s product qualitycost control,etc.......Full Participation is one of the principles of quality cost management.Fullparticipation in quality cost management system guarantees the following fiveaspects:First, the responsibility for duty; Second, there are clear performanceevaluation criteria; Third, there are wards and punishments performanceevaluation;Fourth, encourage quality cost management minimally invasive new;Fifth, the timely disclosure of relevant information quality cost management, andgradually into the company’s corporate culture.
Keywords/Search Tags:Quality Cost, Quality Cost Structure, Prevention Cost, Appraisal Cost, Failure Cost
PDF Full Text Request
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