Enterprise Quality Cost Accounting Design Under ERP Environment

With the rat race of the market,quality has become company’s key to win among many competitors.A lot of companies are finding the balance between enhancing the quality and reducing the cost.They have to quickly find a w`ay to control the cost,so they urgently need to develop a suitable quality cost accounting system.The academic debate about the single track and double track system of quality cost accounting is caused by the limitation of traditional manual bookkeeping thinking,and this paper can break through this limitation with the help of "project accounting" function of UFIDA U8 financial software.This paper firstly sorts out the accounting subjects related to quality cost in the existing accounting system.With the help of the "project accounting" function in ERP financial software,the quality cost scattered in various accounting subjects is separated and collected in the form of auxiliary account.Then we select M company as the example and choose the costs in one month.The quality cost statistical report is generated according to the design process,and the cost proportion of each part is analyzed.Then we can find three problems,such as: high internal loss cost in the production stage,high external loss cost in the after-sales stage,and unreasonable cost source control.In this regard,three suggestions are put forward: expanding the powerful parts suppliers,strengthening the quality awareness and skill training of the production personnel in the manufacturing department,and paying attention to the after-sales tracking investigation of products.On the basis of breaking through the technical barriers,there are still some problems in the actual operation of accounting quality cost due to the weakness of internal control,such as the distortion of original documents and unclear responsibilities of departments.Then I make two proposals as follows: one is making sure that the original documents are true,and another is that the structure of organization is reasonable.Accounting is for managing and managing is for accounting more effectively,accurately.The paper starts at designing accounting.When we choose M company as the example in the practical operation,we find that the weakness of quality management will affect the accuracy of quality accounting.So we throw out several management suggestions to improve the accounting system.