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Research On The Control Of Total Quality Cost Based On Performance Excellence Model

Posted on:2016-05-14Degree:MasterType:Thesis
Country:ChinaCandidate:Y HouFull Text:PDF
GTID:2309330479498446Subject:Accounting
Abstract/Summary:PDF Full Text Request
To speed up the development of economy, the quality is the key, only if the enterprise improve the quality, can it achieve the real, substaintial benefit. Under the condition of economic globalization, the quality management has developed new connotation, the demand of society for the quality management has not only limited to manufacturing, but also penetrated into all aspects of the social economic activities, and at the same time, the quality management of product is no longer confined to the management of an annual ring, but throughout the whole process of product, including design, manufacturing, marketing and after-sales service, it has formed total quality management in the society which emphasized “comprehensiveness”,“systematicness” and “ideological”, obviously, the concept of the traditional quality cost has not adapt to the development of total quality management, so the total quality cost arised at the historic moment. Total quality cost which on the basis of the quality cost develops with the deepening of the total quality management, which is still in a sprout period, but the future of the total quality cost is very broad, so in order to adapt to the trend of economic development, this paper conducted a series of studies of the total quality cost, mainly including the present situation and countermeasures of Chinese enterprises, the concept of total quality cost, the daily management of total quality cost based on the performance excellence model, the control model of total quality cost and the effectiveness evaluation model of the management of total quality cost.Firstly, on the basis of a large amount of information, this paper analyzes the present situation of the quality cost management of chinese enterprise, it discovered that the enterprise mainly had five problems, including the lack of institutional guarantee, the layer with a weak sense of the management of total quality cost, employees lacking selfconsciousness in participating in the management of total quality cost, lacking of basic knowledge in the management of totalty cost, shortcomings of analysis and evaluation of quality cost. In order to solve the problem and improve the situation, this paper studies the five countermeasures for the problems.Secondly, in view of the five countermeasures, this paper studies the more refined and more specific method to facilitate the daily operation of enterprises, which is used the performance excellence mode in the daily management of quality cost. Performance excellence mode is the framework of modern total quality management and admeasuring apparatus, in a sense, performance excellence mode is equal to the system of total quality management, total quality cost produced to adapt to the total quality management, therefore, in this paper, the author apply the performance excellence mode to the daily management of quality cost. In this paper, the author use the seven branches of performance excellence mode to study the specific metoods to carry out the management of total quality cost for the enterprise, in orded to aviod the five listed awkward situations, including leadership, strategy, customers and markets, resources, process management, measurement and analysis and improvement, results of operation.Finally, this paper studies how to use data to control the management of total quality cost. The core idea of quality management emphasize customer-centric. <<Criteria for performance excellence>> and <<Outstanding performance evaluation criteria implementation guidelines>> also emphasize the concept of customer-centric, so the satisfaction of customer becomes an important indicator to weigh whether the enterprise can get excellence and can achieve excellent performance. So, this paper studies the control model of total quality cost based on the satisfaction of customer and the the effectiveness evaluation model of the management of total quality cost. Through empirical analysis, it can be seen that under the condition of maintain and improve the satisfaction of customer, the model has a positive guiding significance on controlling total quality cost and controlling evaluation items and making quality decisions.
Keywords/Search Tags:total quality cost, performace excellence model, the degree of the satisfaction of customer, the management of total quality cost, the control model of total quality cost
PDF Full Text Request
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