Research On Quality Cost Management Of X Cigarette Factory Of GZ China Tobacco Company

In recent years,China's tobacco industry is generally at the stage of development from growth to maturity.In 2019,the work report of national tobacco working conference puts forward that the whole industry should seize and make good use of important strategic opportunities,closely follow the new connotation of important strategic opportunity period,ride on the momentum and take the initiative to promote high-quality development.And from the perspectives of the industry development direction,development motivation,development speed,development focus,development mode,clarify the connotation of the industry's high-quality development.In the past,high quality meant high cost,however,with the continuous development and integration of technology and economy,it is possible for enterprises to continuously improve the quality level while reducing the cost of products.In 2016,GZ China Tobacco Company launched a refining project taking the needs of consumers as guidance and the higher-level quality as the goal,which promoted the substantial improvement of the product quality of the company.Nevertheless,with the improvement of quality,quality cost management is still at the control stage,lacking of effective and comprehensive management.Quality cost management must proceed from reality,constantly optimize and adjust the best balance point of prevention cost,appraisal cost and internal and external loss cost of quality,so as to achieve the goal of low cost and high quality,and realize more economic benefits of enterprises.There are many researches on total quality management in other industries,such as automobile manufacturing,service industry,etc.,but few researches on total quality management in cigarette manufacturing enterprises,especially on quality cost management.This paper first elaborates the concept of total quality management,quality economics and relevant theories,and explains their relationship with quality cost management.Second,it investigates and studies the basic situation,organization structure,production process and quality cost management of X cigarette Factory of GZ China Tobacco Company,and analyzes the existing problems and causes of quality cost management of X cigarette Factory of GZ China Tobacco Company.For the quality cost management of X cigarette factory of GZ China Tobacco Company,from the perspective of total quality management,it puts forward specific improvement strategies from the aspects of prevention cost,identification cost,internal and external quality loss cost.Finally,by comparing and analyzing the previous and later quality management cost,the viewpoint of this paper is verified and the conclusion of this paper is drawn.The research results have a certain reference value for the quality cost management of cigarette manufacturing industry.