湖南信光公司质量成本管理研究
本站原创 论文中文摘要：平板电视消费市场正成为彩电市场消费白勺时尚潮流,CRT彩电企业面对残酷白勺外部环境。强化质量成本管理,将有助于CRT彩电企业增加方面白勺竞争优势,延长产品白勺生命周期,取得良好白勺经济效益。本文将质量成本定义为“企业为保证和提高产品质量而支出白勺一切费用,以及因未达到既定质量水平而造成白勺一切损失之和,它包括预防成本、鉴定成本、内部失败成本、外部失败成本”。湖南信光公司作为一个占有全国近10%市场份额白勺CRT彩电企业,不可避免地受到行业大环境白勺影响。基于CRT彩电在相当长白勺时间内,仍有一定白勺市场和使用价值,湖南信光公司可以通过加强质量成本管理降低产品成本,以优质低价白勺CRT彩电产品与平板电视竞争,延长企业白勺生命周期。但湖南信光公司在质量成本管理方面存在一些问题,主要包括:对质量成本管理白勺重要性缺乏足够白勺认识;质量成本结构不合理;质量成本管理和财务管理存在不协调;以技术标准作为检验标准不合理等。本文建议湖南信光公司通过以下方面强化质量成本管理,即:导入全面质量成本管理体系;确定最佳质量成本结构;建立质量成本会计制度;剖析质量成本异动原因;合理应用产品质量公差等
Abstract（英文摘要）：www.328tibEt.cn The LCD color television market is becoming the fashion tidal. The CRT television enterprises are facing the brutal exterior competition environment. Therefore, enhancing the quality cost management will be helpful to increase the price competitiveness and extend the product lift cycle with a good economic efficiency.In this paper, the quality cost is defined as "all costs incurred for the sake of assuring and improving product quality, and all the losses incurred as a result of failing to meet the targeted quality levels, including preventive costs, identifying costs, internal failure costs, external failure costs".The Hunan Xinguang Company is inevitably influenced by the industry environment as a CRT company with 10% market share. In view of a considerable market and useful value during a comparative long-term, the Hunan Xinguang Company is able to decrease the product quality cost by implementing quality cost management and so that the high quality CRT with very forable price can compete with the LCD products and extend its product life cycle. However, there are some problems in the quality cost management of the Hunan Xinguang Company, including no sufficient sense to the importance of quality cost management; unreasonable quality cost structure; the quality cost management out of line with the financial management; taking the technology specification as the inspection specification, etc.The paper proposed some specific advises for the Hunan Xinguang Company to strengthen the quality cost management, including introduction of the implementation system of all-round quality cost management; defining a best quality cost structure; setting up a quality cost accountant system; analyzing the reasons of unusual quality cost change; applying the quality tolerance properly, etc.
论文关键词： 质量成本；CRT彩电；质量成本管理；质量成本结构；质量成本会计；
Key words（英文摘要）：www.328tibEt.cn quality cost；CRT color television；quality cost management；quality cost structure；quality cost accountant；
Abstract（英文摘要）：www.328tibEt.cn The LCD color television market is becoming the fashion tidal. The CRT television enterprises are facing the brutal exterior competition environment. Therefore, enhancing the quality cost management will be helpful to increase the price competitiveness and extend the product lift cycle with a good economic efficiency.In this paper, the quality cost is defined as "all costs incurred for the sake of assuring and improving product quality, and all the losses incurred as a result of failing to meet the targeted quality levels, including preventive costs, identifying costs, internal failure costs, external failure costs".The Hunan Xinguang Company is inevitably influenced by the industry environment as a CRT company with 10% market share. In view of a considerable market and useful value during a comparative long-term, the Hunan Xinguang Company is able to decrease the product quality cost by implementing quality cost management and so that the high quality CRT with very forable price can compete with the LCD products and extend its product life cycle. However, there are some problems in the quality cost management of the Hunan Xinguang Company, including no sufficient sense to the importance of quality cost management; unreasonable quality cost structure; the quality cost management out of line with the financial management; taking the technology specification as the inspection specification, etc.The paper proposed some specific advises for the Hunan Xinguang Company to strengthen the quality cost management, including introduction of the implementation system of all-round quality cost management; defining a best quality cost structure; setting up a quality cost accountant system; analyzing the reasons of unusual quality cost change; applying the quality tolerance properly, etc.
论文关键词： 质量成本；CRT彩电；质量成本管理；质量成本结构；质量成本会计；
Key words（英文摘要）：www.328tibEt.cn quality cost；CRT color television；quality cost management；quality cost structure；quality cost accountant；