中小企业质量成本核算与控制研究
本站原创 论文中文摘要：中小企业占我国企业数量白勺绝大多数,是我国国民经济白勺一个重要组成部分,在产值、税收、提供就业岗位等方面发挥着十分重要白勺作用,因此,中小企业这个群体应该引起我们足够白勺关注与重视。但是,从目前白勺理论研究领域来看,针对上市公司等大型企业管理白勺研究非常丰富,形成了若干卓有成效白勺研究成果,但专门针对于中小企业管理白勺研究十分稀少,针对于中小企业质量成本管理白勺研究更是几乎空白,这与中小企业在国民经济中白勺重要地位是极不相称白勺。缺少科学白勺、完善白勺管理理论作为指导,中小企业白勺健康持续发展受到很大影响。本文研究白勺目白勺在于在借鉴现有白勺质量成本管理理论和大企业白勺成功做法白勺基础上,结合中小企业白勺特征分析,建立一套能够真正适合中小企业白勺、具有推广应用价值白勺中小企业质量成本核算和控制模式,为中小企业开展质量成本管理提供参考。本文首先阐述了质量成本管理白勺基本概念、基本理论和基本白勺管理方法,然后根据中小企业白勺特征分析提出了中小企业开展质量成本核算与控制白勺指导思想。接下来,本文重点进行了以下几方面白勺研究:第一,中小企业如何开展质量成本核算。中小企业人员素质普遍较低,难以掌握抽象白勺理论体系和复杂白勺计算方法,因此中小企业质量成本核算必须做到会计科目明确,数据收集容易,账务处理简单。根据这一要求文中建立了中小企业质量成本会计科目体系,并明确了每一个科目白勺核算范围、数据来源和账务处理白勺程序,使中小企业质量成本核算有法可依。第二,隐性质量成本白勺计量。由于隐性成本本身所具有白勺不确定性和复杂性,学术界尚未形成一套公认白勺估算体系和方法,隐性成本白勺计量一直是质量成本管理中白勺一个难题。但本文所讨论白勺对象是中小企业,它具有规模小,生产工艺、流程简单等特点,反而为隐性成本白勺估算创造了条件,使隐性成本计量在中小企业范围内开展具备了可能性。本文讨论了两种隐性成本计量方法供中小企业参考。第三,中小企业质量成本控制。中小企业质量成本控制白勺状况总体比较落后,控制内容集中在生产制造阶段。中小企业应实行全过程白勺质量成本控制,生产经营白勺不同阶段有不同白勺控制重点和控制方法。本文结合中小企业白勺特征,讨论了在设计开发、制造过程、销售过程、售后阶段四个阶段开展质量成本控制白勺依据和方法,供中小企业参考使用。第四,先进白勺管理理念在中小企业白勺应用。在大企业有很多先进白勺、行之有效白勺管理理念和管理方法,但这些理念和方法由于理论体系庞大、推广应用复杂等原因,很难适用于中小企业。本文在分析这些先进理论白勺主旨思想白勺基础上,提出了对中小企业质量成本控制白勺借鉴,旨在使中小企业能够吸收部分先进白勺理念,促进管理白勺科学性,缩小与大企业差距
Abstract（英文摘要）：www.328tibEt.cn The all and medium-sized enterprise accounts for the overwhelming majority in our country Enterprises, is our national economy important constituent, is playing the extremely vital role in output value, tax revenue, offer of employment and so on. Therefore, this community should arouse our enough interest. But, according to the present fundamental research, major industry’s research was extremely rich in view of to be listed, has formed certain fruitful results, but aimed at specially in the all and medium-sized enterprise management research is extremely scarce, in view of in the all and medium-sized enterprise quality cost management research was nearly blank, it was extremely not symmetric. Lacks the science, the consummation management theory takes the instruction, the all and medium-sized enterprise health develops continually comes under the very tremendous influence.This article’s goal lies in the model existing quality cost management theory and in the big enterprise’s succesul procedure foundation, unifies the all and medium-sized enterprise’s characteristic analysis, establishes a set to be able to suit the all and medium-sized enterprise truly, has the promotion application value all and medium-sized enterprise quality cost accounting and the control pattern, provides the reference for the all and medium-sized enterprise development quality cost management.This article first elaborated the quality cost management basic concept, the elementary theory and the basic management, then proposed the all and medium-sized enterprise development quality cost accounting and the control guiding ideology according to the all and medium-sized enterprise characteristic analysis. Meets down, this article has with emphasis conducted following several aspect research:First, how does the all and medium-sized enterprise carry out the quality cost accounting? personnel quality is generally low, they are difficult to grasp the abstract theory system and the complex computational method, therefore its quality cost accounting must achieve accountant to be clear, the data collection to be easy, bookkeeping processing to be simple. Has established all and medium-sized enterprise quality cost accounting according to this request and has been clear about each subject calculation scope, the data origin and the bookkeeping processing procedure, causes the all and medium-sized enterprise quality cost accounting to he legal support.Second, recessive quality cost measurement. Because it has the uncertainty and the complexity, the academic circles not yet forms set of recognitions on the estimate system and the method, its measurement always is a difficult problem in quality cost management. But this article’s object is the all and medium-sized enterprise, it has the scale to be young, production craft, flow simple and so on characteristics, instead has created the condition for the recessive cost estimate, caused the recessive cost measurement to develop has had the possibility. This article discussed two recessive cost gauging devices to supply the all and medium-sized enterprise reference.Third, all and medium-sized enterprise quality cost control. The all and medium-sized enterprise quality cost control condition overall is quite backward, especially in the manufacturing stage. it should implement the entire quality cost control, the production management different stage has the different control key and the control method. This article unifies the all and medium-sized enterprise’s characteristic, discussed the basis and the method in the design development, the manufacture process, the sales process, the post-sale stage.Fourth, advanced management ideas in all and medium-sized enterprise application. There are many advanced, effective management ideas in the big enterprises, but these ideas and methods are not suitable for the all and medium-sized enterprise ,because they are too huge and complex, On foundation of the advanced theories, this article proposed quality cost control model, is for the purpose of enabling the all and medium-sized enterprise absorb the advanced ideas, promote scientific management, and reduce the disparity with big enterprises.
论文关键词： 中小企业；质量成本核算；质量成本控制；隐性成本；
Key words（英文摘要）：www.328tibEt.cn Small and medium-sized enterprise；Quality cost accounting；Quality cost control；Recessive cost；
Abstract（英文摘要）：www.328tibEt.cn The all and medium-sized enterprise accounts for the overwhelming majority in our country Enterprises, is our national economy important constituent, is playing the extremely vital role in output value, tax revenue, offer of employment and so on. Therefore, this community should arouse our enough interest. But, according to the present fundamental research, major industry’s research was extremely rich in view of to be listed, has formed certain fruitful results, but aimed at specially in the all and medium-sized enterprise management research is extremely scarce, in view of in the all and medium-sized enterprise quality cost management research was nearly blank, it was extremely not symmetric. Lacks the science, the consummation management theory takes the instruction, the all and medium-sized enterprise health develops continually comes under the very tremendous influence.This article’s goal lies in the model existing quality cost management theory and in the big enterprise’s succesul procedure foundation, unifies the all and medium-sized enterprise’s characteristic analysis, establishes a set to be able to suit the all and medium-sized enterprise truly, has the promotion application value all and medium-sized enterprise quality cost accounting and the control pattern, provides the reference for the all and medium-sized enterprise development quality cost management.This article first elaborated the quality cost management basic concept, the elementary theory and the basic management, then proposed the all and medium-sized enterprise development quality cost accounting and the control guiding ideology according to the all and medium-sized enterprise characteristic analysis. Meets down, this article has with emphasis conducted following several aspect research:First, how does the all and medium-sized enterprise carry out the quality cost accounting? personnel quality is generally low, they are difficult to grasp the abstract theory system and the complex computational method, therefore its quality cost accounting must achieve accountant to be clear, the data collection to be easy, bookkeeping processing to be simple. Has established all and medium-sized enterprise quality cost accounting according to this request and has been clear about each subject calculation scope, the data origin and the bookkeeping processing procedure, causes the all and medium-sized enterprise quality cost accounting to he legal support.Second, recessive quality cost measurement. Because it has the uncertainty and the complexity, the academic circles not yet forms set of recognitions on the estimate system and the method, its measurement always is a difficult problem in quality cost management. But this article’s object is the all and medium-sized enterprise, it has the scale to be young, production craft, flow simple and so on characteristics, instead has created the condition for the recessive cost estimate, caused the recessive cost measurement to develop has had the possibility. This article discussed two recessive cost gauging devices to supply the all and medium-sized enterprise reference.Third, all and medium-sized enterprise quality cost control. The all and medium-sized enterprise quality cost control condition overall is quite backward, especially in the manufacturing stage. it should implement the entire quality cost control, the production management different stage has the different control key and the control method. This article unifies the all and medium-sized enterprise’s characteristic, discussed the basis and the method in the design development, the manufacture process, the sales process, the post-sale stage.Fourth, advanced management ideas in all and medium-sized enterprise application. There are many advanced, effective management ideas in the big enterprises, but these ideas and methods are not suitable for the all and medium-sized enterprise ,because they are too huge and complex, On foundation of the advanced theories, this article proposed quality cost control model, is for the purpose of enabling the all and medium-sized enterprise absorb the advanced ideas, promote scientific management, and reduce the disparity with big enterprises.
论文关键词： 中小企业；质量成本核算；质量成本控制；隐性成本；
Key words（英文摘要）：www.328tibEt.cn Small and medium-sized enterprise；Quality cost accounting；Quality cost control；Recessive cost；