A Comparative Study Of Product Quality Cost Management And Strategic Quality Cost Management

In the past many years,China has been in the buyer’s market stage and in the complex and changeable market environment.In order to gain a foothold in market competition,enterprises must take various measures to reduce the production cost of products to obtain price advantages,so as to obtain a certain operating profit to support the continued survival and development of enterprises.According to the relevant statistical data,the quality cost of many companies accounts for a large proportion of sales revenue.In addition,in recent years,with the continuous improvement of people’s living standards and the rapid development of science and technology,people have constantly put forward higher requirements for the quality of products.On the one hand,enterprises need to reduce costs in order to survive and develop.On the other hand,consumers need more and more high-quality products.So how to balance the relationship between cost and quality is very important.Quality cost management emerges under this background.The traditional product quality cost management can alleviate the contradiction between quality and cost to a certain extent.And it is beneficial to increase the profit level of enterprises.However,with the practice of product quality cost management in enterprises and the further intensification of market competition environment,the traditional product quality cost management has exposed certain short-term and some limitations.And especially it has exposed lots of inadaptability in achieving the strategic objectives of enterprises.In the new market competition environment,if an enterprise wants to have a long-term foothold in society,it should not only consider making profits in a short time,but also plan ahead for the rainy day,such as formulating a strategic plan suitable for the survival and development of the enterprise itself,and building the core competitiveness of the enterprise.Quality cost management serves the needs of enterprise management.Quality cost management serves the needs of enterprise management.Therefore,the traditional product quality cost management also needs further development.That is to say,in order to meet the needs of the times and its own long-term development,the implementation of strategic quality cost management is particularly important.Strategic quality cost management is not to deny the traditional quality cost management,but to be put forward on the basis of traditional quality cost management,and in view of the new environment and the changing enterprise management strategy.And it stands on the strategic perspective of "improving quality and increasing efficiency".There are both connections and differences between product quality cost management and strategic quality cost management.At present,there are no scholars to sort them out.This paper makes a comparative study on the two topics.In the first chapter,this paper introduces the research background and significance of the topic,and combs the related literature of quality cost management at home and abroad,and also gives a general introduction to the main contents and innovations of this study.Then,in the second chapter,this paper elaborates the theoretical basis of quality cost management.Then it systematically introduces the strategic quality cost management,and makes a comparative study of product quality cost management and strategic quality cost management from many aspects.Subsequently,taking C company and H company as examples,this paper introduces the specific practice of product quality cost management and strategic quality cost management in practical work,and studies the different characteristics of product quality cost management and strategic quality cost management more intuitively.At the same time,through the theoretical and practical comparison of the two quality cost management modes,we can see that product quality cost can play a positive role in a certain stage of enterprise development,but with the continuous development of the social environment,enterprises are facing more and more challenges.For their long-term sustainable development,enterprises need to implement strategic quality cost management as an effective tool to promote the development of enterprises,so as to "improve quality and efficiency" and form a long-term competitive advantage.