Research On Quality Cost Management System Of ET Company Based On Value Chain

Strengthening corporate quality cost management to comply with the state’s requirements for the development of manufacturing enterprises can speed up the process of high-quality development of enterprises.Quality cost management can reduce costs and increase efficiency for enterprises and improve their own competitiveness.And since Porter put forward the concept of value chain,the competition faced by enterprises is no longer just competition with competitors,but also competition with upstream and downstream enterprises.Problems in any link of the internal and external value chain may lead to loss of value.Therefore,it is of great significance to conduct research on quality cost management based on value chain for enterprises.This paper takes ET company as the research object.First,through a combination of questionnaire surveys and on-site interviews,we understand the current quality cost management status of ET companies,and then analyze the current quality costs of ET companies from the perspective of basic value-added activities and auxiliary value-added activities.Finally,the value chain theory and the quality cost management theory are combined to construct a value chain-based ET company quality cost management system for quality cost management.Through research,it is found that although ET company attaches importance to quality management,it despises quality cost management.Related quality cost data is only accounted for with the production process,and there is no special quality costing system.At the same time,it focuses on the quality cost control of the production process and lacks quality cost management from the overall level of the value chain,and the quality cost is still in the improvement range.In response to the above problems,this paper first sets up an independent quality cost accounting information system,and then proposes relevant suggestions on quality cost management for the supplier value chain,internal value chain and customer value chain,in order to improve the quality cost management of ET company.Finally,put forward a series of measures to ensure the implementation of the system.