Quality cost management in the Flight Automatic Control Research Institute
|School||Northwestern Polytechnical University|
|Keywords||cost of quality quality cost items arrangement quality cost accounting quality cost management|
The cost of quality inc1udes the expenses that an enterprise paid to maifltain orimProve the qua1ity of its products, as well as the loss produced when its products donot reach the predetermined quality level. From l970s to 1980s, the ellterprises whichwas still taking traditional quality management, lost their market in the comPetitionwith those developing Total Quality Managemellt, then they realized that poor qualitycosts a lot of money, so they began to the research of quality cost managemellt.The cost of qua1ity combines the quality managemeflt and economic managemeflt.It provides boortan economic indexes for the business adIninStTators and qualitymanagers, through which they can keeP efficient contact with each other. Thereforethe cost of quality management is not only a very imPortant method to cofltrol thequality of the products, bllt a1so the soul of eflterprises managemeflt strategies.The main subects of this thesis are presented as follows:1. Because misunderstanding to the concePt is a key poillt of preveflting itsaPplication in ellterprises, so in this chaPter, the traditional concePt of quality cost andits defects are discussed firSt, and then fOllowing the develoPmot of the concePt inrecent years.2. Quality cost accounting is the most imPortat elements in the enierprisequality cost managemefit. It plays a suPporting role in evaluating the effect ofeflterprise quality management activities and making quality decision. The mainpurpose of this chaPter is to study the conteflt and procedure of quality costacco[lllting, including the arrangement of quality cost items, the accoaming methodand analyses of quality cost, under the present accoatancy system.3’ UPon the theory of quality cost managemCfl, a case study is presented. It firstanalyzes the actllal situation of quality managemeflt of a certain oterprise. After that,a comPlete scheme of establishing the quality cost management system in thisenterprise is proposed, including the plan, accounting, check and imPlement, Which ispertinence and operable.