Research On Quality Cost Accounting Of YS Footwear Company

For a company,quality is the life of the company,and it is its soul.Quality and cost are dialectical and unified,leaving the cost to talk about quality is not in line with the ultimate goal of the company to pursue economic profits.With the further development of the market economy,the door to reform and opening up has become more and more open.The market competition in all walks of life in China has become more and more fierce,and the profit margin of enterprises has become smaller and smaller.Under the premise of ensuring high quality,how to achieve open source and reduce expenditure has become An important issue for enterprises to achieve survival and development.If the quality cost called “the tip of the iceberg” is valued by the enterprise,the quality cost management of the enterprise can help the enterprise to find the direction and opportunity of quality improvement,and tap the potential of reducing waste and reducing costs,and enhance market competitiveness.Therefore,it is important to make a win-win situation for both companies and customers.Quality cost accounting is a key link for enterprises to carry out quality cost management.Through special methods and procedures,all kinds of resource consumption due to quality management activities are collected and distributed,and confirmed,measured and reported for quality cost analysis and discovery.The basis for the operation of quality costs provides the basis.Based on the methods of literature reading and social research,this paper introduces the relevant theories of quality cost,quality cost accounting and quality cost management based on the research results of domestic and foreign scholars and enterprise practitioners on quality cost,and investigates Guangdong Province.The basic situation of YS Footwear Company of Huidong County,Huizhou City,analyzed the problems of the company's weak quality accounting basis and lack of quality cost accounting related guarantee system.Aiming at the problems existing in the quality cost accounting of YS Footwear Company,it is proposed to construct a quality cost accounting system in line with the actual situation of YS Footwear Company,which mainly includes the objectives and principles of YS Footwear Company's quality cost accounting,and the quality of YS Footwear Company.The cost accounting object and the scope of accounting are distributed according to the nature of quality and expense,and the cost matrix method is used for distribution.According to the business process of the company's production products,the accounting process is designed,and the accounting accounting is the main method.Allocate the company's various quality costs and prepare a quality cost statement.At the same time,the feasibility and applicability of the quality cost accounting system was verified by YS Footwear's quality and cost data in May 2018.Finally,the paper puts forward the guarantee measures for the implementation of quality cost accounting of YS Footwear Company: improve the company's overall quality management awareness,do a good job in quality cost accounting position talent construction,clarify the responsibility of quality cost accounting and fully utilize information technology.The quality cost accounting system proposed in this paper not only solves the practical problems of YS Footwear Company,but also provides a certain reference for similar shoe-making enterprises.