关于产品质量成本控制问题的探讨.docx

关于产品质量成本控制问题的探讨
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2013年 11月 30日

【摘要】
成本是反映企业管理状况的重要指标,与企业产品产量的高低、质量的好坏,消耗状况与企业专业管理、基础管理水平有直接的关系,其中质量成本管理是降低成本、提高产品质量的有效途径。推行质量成本管理不仅可以提高企业经济效益,为领导者的决策提供依据,而且还可以扩大企业经济分析活动的范围,提高经济管理水平。当前企业在质量成本管理过程中普遍存在片面追求过低的质量成本和片面追求过高的产品质量两种倾向。产品质量成本所造成的浪费是我国目前企业最大的增支因素,严重影响企业的竞争力,因此,合理的质量成本控制就显得尤为重要。在质量成本控制过程中,必须明确质量成本控制的责任,建立健全质量成本的信息反馈系统,使生产、销售及日常活动的各个环节相互协调、互为依据,做到核算准确、信息反馈及时、分析透彻、控制有效、使企业在某一阶段达到质量水平与质量成本的平衡,寻求在满足顾客适用性要求前提下的适宜的产品质量成本,从而实现最大的经济效益和社会效益。
【关键字】质量质量成本质量成本的控制
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Abstract The cost is reflected the business management condition the important target, with the enterprise volume of output height, the quality quality, the consumption condition and the enterprise specialized management, the foundation management level has the direct relations, in which quality cost management is reduces the cost, improves the product quality the effective only the carrying out quality cost management may enhance the enterprise economic efficiency, is leader's decision-making provides thebasis, moreover also may expand enterprise economic analysis the scope, raises the economy management current enterprise the universal existence has pursued the low quality cost one-sidedly in the quality cost management process and has one-sidedly pursued the high product quality two kind of product quality cost creates the waste is Our country Enterprise biggest increases a factor At present, affects the enterprise seriously petitive power, therefore, the reasonable quality cost control appears especially the quality cost control process, must be clear about the quality cost control the responsibility, establishes the perfect quality cost the information feedback system, causes the production, sales and the daily active each link intercoordination, is mutuallythe basis, achieves the calculation accurately, the information feedback prompt, the analysis thorough, the control effective, enables the enterpr