Application Study On Quality Cost Management In Military Enterprise Management In China

Quality cost management is a management system that combines quality management and cost management effectively.It is a cost management method that integrates economy and technology,quality and cost.In the 30 years since it was introduced into China,it has been highly valued by relevant scholars and has continuously introduced a large number of theoretical research results.More and more enterprises regard quality cost management as an important part of enterprise management.The practice has proved that the scientific quality cost management system will not only effectively reduce product costs,but improve product quality,customer satisfaction,and make enterprises obtain maximum economic benefits.With the continuous development of the trend of global economic integration,the international military strategic pattern and future high-tech conditions have put forward higher requirements for modern weapons and equipment.the level of military product quality is not only related to national military strength and national defense security but also directly arise the competitiveness of the enterprise itself.China's military industrial enterprises have long been operating under the planned economic system,which makes many products have an exclusive monopoly position in the market or obtain lucrative operating profits by the management policy of unified purchase and marketing.So it was hardly necessary for enterprises to strengthen quality management,or actively implement quality cost accounting,analysis,and control.Ranging from managers to corporate employees,all of them were lack of quality cost awareness and unable to form a concept that meets customer needs.At present,China's market economic system has gradually improved.Many military industrial enterprises have moved towards the market.At the same time,it brings severe challenges to traditional military enterprises that a large amount of private capital gets into the game.Moreover,the military technology of many countries in the world is becoming more mature.It has caused tremendous pressure on our military enterprises.To win in the internal or external competition,improving the level of cost control and product quality has become the key to success.C Military enterprise is a veteran military production and manufacturing enterprise in China.It established a quality management system in the late 1990 s and implemented a quality cost management system.Although it has achieved certain results,it is still at the stage of research and production,meanwhile,under that circumstance,the situation that valued production schedule and slighted quality and cost were significant,which has caused some problems in quality cost management of C military enterprise.Among the total cost of quality,the R&D design costs of military enterprises account for a large proportion.The internal inspection and appraisal costs are relatively higher.It is easy to generate external damage costs.This paper uses the relevant theory of quality cost management,combined with the particularity of military industrial enterprise C production,from the quality management organizational structure,the main production process,the implementation status of the quality cost management system to introduce and discuss by innovative research methods.The Military industrial enterprise C product realization process is divided into four stages: R&D design stage,material purchase stage,production and processing stage,and after-sales service stage.It analyzes the problems of quality,cost,and management in each stage,then proposes a reasonable solution to the problem: military industrial enterprise C must accurately identify the quality standards required by customers in the product development and design stage,enhance the reliability of research and development,increase the investment in prevention costs,strengthen the control of raw materials,improve process management and abnormal management and perfect after-sales service.Only in this way can we effectively reduce the quality cost,improve the quality of our products,and enable military industry enterprise to have a place in the domestic and international market.