质量成本管理方法在通讯制造行业的研究.docVIP

PAGE PAGE III 摘 要 市场发展到今天，世界经济已经融为一体，客户对产品的要求越来越高，且个性化趋势日益明显。且客户可以在全球范围内选择供应商，生产成本控制受到前所未有的关注。各企业也不断探讨新的管理模式，以最大限度满足客户需要且成本控制最低。质量成本作为企业成本的一部分，对现代企业的经营发展起着极其重要的作用，它涉及成本管理、责任会计、企业质量管理等多个相关领域。如何将质量与成本调控科学、合理，力求达到质量与成本的共平衡，是广大企业都在关注的一个焦点。本文从作业的角度,对质量成本进行划分,提出将作业成本法广泛应用到质量成本管理的思想,举例说明了进行作业成本法下质量成本的核算和控制的程序,将作业成本法运用到质量管理中具有重要意义。质量成本管理就是要获得质量与成本的平衡。质量成本控制，就是通过各种措施，达到质量成本目标的一种管理活动，质量成本控制是实现质量成本管理的重要手段，也是完成质量成本计划，实现降低成本目标的保证。 关键词：世界经济；质量成本管理；企业发展；平衡 PAGE PAGE IV Abstract the development of the market today, the world economy has com., customers increasingly high demand for the product, and the personalized tendency is increasingly obvious. And the customer can choose the supplier in the global scope, production cost control has been hitherto unknown attention. Companies are also constantly explore new management mode, in order to maximize meet customer needs and the lowest cost control. Quality cost as part of the cost of enterprise, plays an important role in the management of modern enterprise development, it relates to the cost management, responsibility accounting, enterprise quality management and other related fields. How will the quality and cost control science, reasonable, and strive to total balance to achieve the quality and cost, is the vast number of enterprises are a focus of attention. In this paper, from the angle of activity, carries on the division to the quality cost, the operating cost method is widely applied to the quality cost management thinking, illustrates the accounting and control the quality cost of operating cost method of the program, the work has important significance to use the cost method in quality management. The quality cost management is to achieve quality and cost balance. Quality cost control, is through a variety of measures, a kind of management activities to achieve the goal of quality cost, quality cost control is an important means to realize the quality cost management, but also th