The Research Of Quality Cost Model Based On Six Sigma And Its Application In Salt Industry

The salt industry has a very important position in China's social economy.However,due to the swinging stage of China's salt industry management system reform,the development of the current salt industry is not stable.In order to solve the food safety problem frequently,the quality cost optimization through the implementation of quality cost management has become the best choice for enterprises.Reasonable management and control of quality costs is of great significance for improving the quality and competitiveness of enterprise products and improving the economic efficiency of enterprises.The main research methods used in this paper are literature research method,field investigation method and case analysis method.Firstly,through in-depth research on quality cost and Six Sigma management related theories,the paper analyzes the status quo of quality cost management at home and abroad,and summarizes the shortcomings in China.At the same time,according to the needs of the research content,from the concept of quality cost,classification,accounting,analysis,improvement and control,the theory of quality cost is expounded,and the shortage of traditional quality cost theory is pointed out.Secondly,in order to better quantify the quality cost of the enterprise and propose the quality improvement plan,this study builds a quality-based cost-benefit model based on the quality-income model based on the Six Sigma quality cost model.The growth rate of quality income is equal to the growth rate of quality cost input,and the difference between quality income and quality cost is the largest,that is to say,the quality gain will reach the maximum.Compared with the traditional quality cost model,this model can better explain the phenomenon that traditional quality cost model can't explain.It also shows that Six Sigma quality cost management can bring higher economic benefits to enterprises.Finally,Jiangsu Jingshen Salt Chemical Co.,Ltd.was applied as an example around the DMAIC model.On the basis of the traditional quality cost system,thequality cost system of the salt industry was established based on the characteristics of the industry,which has certain guiding significance for the statistics and accounting of the quality cost data of the salt industry.Then use trend analysis method,Pareto analysis method and structural analysis method to analyze the actual production and operation data of Jingshen Salinization separately,locate the problem area,provide specific and practical suggestions and opinions for enterprises,and help case enterprises solve Existing or potential quality cost management issues.Then,the quality and cost control effect of the enterprise was tracked and analyzed.The built model verified that the quality cost of the management of the well salt was effectively improved,which provided a good reference and suggestion for the whole industry.