Research On Decision-Making Of Enterprise Quality Management Based On Quality Cost Theory

Quality cost is a vital component part of management cost,is also an important factor to improve economic performance and enhance market competitiveness for enterprises.In the light of the "Made in China 2025 Plan" and "Quality Development Outline(2011-2020)",this paper analyzes and forecasts the quality cost of enterprises from the perspective of improving product quality and economic efficiency according to the quality cost theory,and provides a basis for their decision-making under the guidance of the theory of relevance analysis.This paper takes Company B as an example to explore its quality cost management and management decisions.Firstly,build a quality cost accounting system and collect relevant data based on the quality cost three-level chart of subjects,use empirical research and regression analysis to study the functional relationship between the four elements of quality cost and capture the appropriate points of quality cost for guiding and optimizing the composition of enterprise quality cost.Secondly,establish a quality cost forecasting model,analyze the development trend and improvement space of company quality cost,combine the quality cost with the appropriate point to establish an early warning mechanism and take measures for the quality cost problem.Thirdly,considering the production process and fault information,establish a quality management decision-making association analysis model based on association rules,and mine key rules.Under the guidance of production processes,find out the key processes and main quality activities,make quality management decisions,adjust and verify quality management plans based on the four-factor relationship of quality and cost.This paper successfully establishes a quality cost accounting system,and uses the method of regression analysis to process the quality cost data.It proves that the inverse function relationship between the four elements of quality cost of Company B has a time-delay effect,that is,the influence of prevention cost on internal loss cost has two quarters of response time,and calculate quality cost appropriate point based on the four-factor data of quality cost,which both can support company quality cost optimization.Secondly,for the quality cost of the enterprise which does not meet the proportion of Company B suitable points,we confirmed that the investment of enterprise quality improvement funds has both economic benefits and qualityimprovement benefits through the weighted gray linear combination forecasting model.Thirdly,according to the actual quality cost of Company B in M month,it is determined that there are improvement benefits,the company should take timely measures.Quality management decision association analysis model based on association rules algorithm is used to mine the key processes leading to quality failures in the production process,and confirm P3 as a key process,propose reasonable and effective quality improvement measures combining with the product process and four elements of quality cost.The above content help enterprise to make timely enterprise quality management decisions,improve enterprise quality cost and quality management level based on analyzing,predicting and mining quality costs.This paper has important directive to production practices.Combing with the research results and the development status of quality cost management,this paper proposes some prospects according to the lack of tesearch,and give the following suggestions for enterprise quality management.Firstly,improve the comprehensiveness and sustainability of quality cost management.Secondly,the identification and accounting of hidden losses is also an important research direction for future quality management.Thirdly,optimize quality cost management requires companies to build a perfect quality cost management system to achieve full control of quality costs.