Discussion On Quality Cost Management Of Angel Yeast

Food as the basic material for people's survival,its safety has been concerned by the whole society.All food production enterprises regard product quality and safety as the fundamental guarantee for their survival.Because food safety has a direct impact on people's health,so food safety incidents in enterprises are also widely valued by the whole society.In recent years,pesticide drinks,candied fruit,Taiwan plasticizer,milk powder and other food safety incidents occurred frequently,the scope of harm to people's health has been expanding.These food safety incidents have reduced consumers' confidence in the whole food industry,threatening people's health and the rapid development of the whole food industry.In the competitive market,consumers have higher expectations for products,but in order to meet customers' higher quality requirements,enterprises often need to pay higher costs.Nowadays,many Chinese enterprises still manage quality only by improving product quality standards,investing more personnel,funds and materials in product monitoring and increasing the frequency of inspection.They lack the understanding of quality cost and neglect the economy of quality management,thus increasing the cost burden and leading to the decline of profitability and competitiveness of enterprises.In order to achieve the quality level of the target,the enterprise must control the cost related to quality,that is,quality cost.Only in this way can the enterprise improve its quality and competitiveness while ensuring its profitability and sustainable development.This paper takes angel yeast as an example,first elaborates the research background and significance,reviews the domestic and foreign scholars research on the management of quality cost and quality cost,this paper introduces the related concepts and theories of quality cost management,combined with the case of angel yeast quality cost management,through quality cost budget,quality,cost control and quality cost assessment from three aspects,the path of the successful application of quality cost management of angel yeast carried on the thorough analysis.In the aspect of quality cost budget,this paper analyzes three ways of implementing "zero defect" management,accurate hidden cost estimation and implementing dynamic budget monitoring,and introduces its importance in quality cost budget.In terms of quality cost control,this paper studies three ways of using PDCA cycle,using "8D" analysis method and timely effect feedback,and illustrates its application method and function with examples.In the aspect of quality cost assessment,this paper discusses three ways of customer satisfaction index,medium and long term performance comparison and multi-period quality trend report,and explains its important role in quality cost assessment.Finally,through the analysis of the quality cost budget,quality cost control and quality cost assessment of angel yeast quality cost management,this paper summarizes the experience of angel yeast quality cost management and the improvement methods of other enterprises' quality cost management.The application of the quality loss function,the inspection of PDCA cycle and the regular report of work are important experiences to make the quality cost management effective.At the same time,we should also pay attention to the quality cost accounts in the budget work which should be set according to the need,and we should confirm whether the cost control measures issued by the superior are implemented.While paying attention to cost control,we should also pay attention to the acceptance degree of enterprise employees to the adjustment of assessment system in the aspect of cost assessment,so as to better complete the follow-up work and improve the quality cost management.