Research On The Status Quo And Countermeasures Of H Enterprise Quality Cost Management

Studying on quality cost management,will make basic-level people and high-level people within enterprise to be able to use a common language(currency language)to communicate loss and input of quality,and make enterprises to fully understand the quality cost of the company to find the priority direction for improving the quality cost.Through improving priority items of quality cost to reduce accident cost and the loss of customers,can reduce the operating costs of enterprises to enhance market competition ability.At present,however,most of the enterprises to understand the concept of quality cost have some deviations,and have many problems in the implementation of quality cost management.This paper is mainly through studying quality cost literature at home and abroad and referring quality cost management theory and method of experts and scholars on quality cost management to study quality cost management of H corporate.Based on the actual situation of H enterprise,this paper compares quality cost management status of H corporate and quality cost theory and method to summary the theory and method of quality cost management for H enterprises,and to find out the main areas of quality cost management needed to improve for H enterprise.This paper firstly introduces the sharp competitive industry environment of the H enterprises and the importance of the quality cost management study for H enterprises to reduce operating costs and improve enterprise's competitiveness,at the same time review and study the theory and method of quality cost management,for example,quality cost concept,quality cost analysis and improvement theory and tools.Then,this paper applies the theory of quality cost to analyze the problems of quality cost management in H enterprise and provides the corresponding solutions to the problems.The main problems of quality cost management implementation in H enterprise are unreasonable category setting and accounting of quality cost,high internal and external failure cost in the new projects development stage and unreasonable performance appraisal of quality cost.For the problem of unreasonable category setting and accounting of quality cost,the solution is to divide quality cost into the second level subjects,for example,prevention cost,appraisal cost,internal failure cost and external failure cost,and to divide the second level subjects into the third level subjects and give detailed definition for each levels.For the problem of high internal and external failure cost in the new projects development stage,this paper proposes the method of simplified APQP for unconventional new project with high risk to prevent defect and reduce variation and waste,thereby to get the effect of reducing internal and external failure cost in the new projects development stage,so as to ensure new product quality,delivery and cost to meet requirements,at the same time,to provide sufficient capacity for mass production to ensure production running smoothly,eventually to improve the effect of operation and market competiveness of the enterprise.For the problem of unreasonable performance appraisal of quality cost,this paper proposes accurate,timely,fair and reasonable assessment concept to increase the effectiveness of the quality cost performance appraisal,so as to achieve continuous improvement of quality cost.