留学生作业代写：Quality Cost Management

下面为大家整理一篇优秀的essay代写范文- Quality Cost Management，供大家参考学习，这篇论文讨论了质量成本管理。质量成本管理是企业质量管理的定量管理，同时也是企业质量管理体系顺利和有效地运行的保证。质量成本管理目的之一是使投入于质量管理的资金发挥最大的效益。当如果质量成本投入过大或得不到控制，质量管理体系就不能取得良好的成本效益效果。

In the rapid development of the economy today, all enterprises are committed to deep cost reduction to improve efficiency. Especially in the past two years by the continuous rise in raw materials prices, labor costs and other factors, so that the search for a new breakthrough in the cost of reducing the problem is imminent.

For an enterprise, although excellent research and development can make new products into the market, marketing diversification can make products in the short term to increase sales, by reducing the easy to be caught and easy to be "seen" costs and costs to reduce the cost of enterprise, but also to improve the effectiveness of enterprises. But there is no excellent "quality" guarantee, can not be long-term foothold in the market. This "quality" brings together the quality of work including production, technology, management, information communication and service. For example: command issued errors, information communication is not smooth, improper work handover, poor service quality and so on, resulting in a variety of problems in the work. Especially in the manufacturing industry, there is a lack of compliance with the performance standards of the operation, such as: processing site waste and rework. Quality cost management is to solve these problems that we despise the quality of the various losses caused. Only if the loss is reduced to a minimum, mining enterprises to reduce the cost potential in order to obtain new growth space. Therefore, quality cost management must be implemented.

So what is the quality cost? The quality cost is the cost associated with the product qualification or nonconformity. It is composed of three aspects: one is to prevent the investigation work which does not meet the requirements and the other is to identify whether the product meets the requirements and the third is the cost caused by the product not complying with the requirements.

In the rapid development of the economy today, all enterprises are committed to deep cost reduction to improve efficiency. Especially in the past two years by the continuous rise in raw materials prices, labor costs and other factors, so that the search for a new breakthrough in the cost of reducing the problem is imminent.

Quality cost management is the quantitative management of enterprise quality management, but also the guarantee of smooth and effective operation of enterprise quality management system. One of the objectives of quality cost management is to maximize the effectiveness of the funds invested in quality management. If the quality cost is too large or not to be controlled, the quality management system will not achieve a good cost-benefit effect.

The quality cost is an important part of the total cost of the enterprise, and it is also the dynamic cost in the continuous operation of the enterprise. Generally, the relationship between the quality cost and the total cost of the enterprise is: when the quality prevention cost input, because the defective rate and the amount of compensation reduced to offset the increase in quality costs, the total cost of enterprises to the minimum, and with the continuous input of quality prevention costs, due to defective rate and the reduction of the amount of compensation can not offset the increase in quality costs, The total cost of enterprises reflects the corresponding increase. Therefore, enterprises can not endlessly add quality prevention costs and lead to the increase in the total cost of enterprises. Quality cost management directly reflects the total cost control of the enterprise and the corresponding profit size.

Data show that in 2001, the world has been Japan's Mitsubishi Motors and Toshiba laptops two major quality litigation cases. Among them, Mitsubishi Motors in the global large-scale recall of more than 280 sedan, resulting in a direct cost loss of $33 million. Toshiba had a net loss of 84.9 billion yen in the third quarter due to quality problems in the 2001 fiscal year, compared with a net profit of 11.1 billion yen in 2000. Thus, the internal and external loss of quality not only causes direct economic loss to enterprises, but also causes direct abnormal efficiency loss.

In the whole business process of the enterprise, the input of the resources not only produces the tangible management result ―― product, but also cultivates the intangible management result ―― quality level, the efficiency level, the human resources level, the market network and the value-added operation level and so on. These tangible and intangible operating results are so-called tangible and intangible cost objects.

Quality cost is the resource consumption that is improved due to the existence or potential quality problem. Therefore, it belongs to the enterprise's mismanagement cost. All processes dealing with quality problems are non-value-added. These non-value-added operations are not likely to be eradicated, but can only be continuously reduced and improved in their efficiency levels.

Enterprise Quality cost management is an integrated system. The quality management is the process, the goal is the cost control. As for the problems in the operation of the enterprise, it is not possible to solve the long-term problem if the internal enterprises adopt only increasing the internal related equipment or increase the manpower or only focus on improving the visible phenomenon, and the increase of the cost may damage the potential profit of the enterprise. Ignoring the soft mistakes, the losses will be greater. The details are as follows:

If the defective product is found by the customer, the cost is the highest.

If the enterprise itself discovers the defect and improves, then the impact of cost loss will be relatively reduced, but the loss is often irreparable, or through the company's internal remedies.

If the enterprise itself to establish preventive measures and continue to improve the problem, then the defects caused by the operating costs can be minimized.

Objectively speaking, all the factors that have an impact on profits should be in the quality cost. In order to avoid being eliminated at any time in the fierce quality and price competition, we must actively improve the quality and cost environment of the enterprise, and look at the existing quality of work in a new perspective and improve and manage it comprehensively. The implementation of quality cost management and the establishment of quality cost system in enterprises will play a very important role in reducing cost, reducing loss, improving enterprise management level and standardizing enterprise management system. Although quality cost is not easy to be "seen" cost, but the quality of the cost can usually be the customer's complaints or compensation to the enterprise, scrap rework, after-sale maintenance or other tangible costs of numerical and quantitative, through the analysis summed up the value can intuitively reflect the soft error caused by the loss of exactly how many. So we let each person who makes the soft mistakes can draw attention, develop countermeasures and improve measures, or can analyze and control the quality cost of soft failure.

For example, a domestic famous enterprise group, since its establishment in the past more than 30 years, although the group in the country has made a variety of business management awards, but the group still has the impact of further development and expansion of the management obstacles, such as the group of enterprises in the Procurement Department has not better improve the original work error, or purchase parts ordering lag Either purchase a purchase error when entering the factory, or do not track and feedback on the date change of the material entering the factory.

It can be said that for many years, in order to deal with procurement errors, the group has taken the initiative to request the production and manufacturing departments to regularly submit material requisition requests to the procurement staff, and the procurement Program management staff to reduce the importance of production planning, but rely on the production and manufacturing Department of material admission requirements application, This leads to the supply of material is always passive, production waiting for supplies. But buyers do not see how much of their losses have been caused by these missteps. For this state, starting from 2003, the group began to introduce the whole aspect of quality cost management concept, for procurement errors, from the production site to work hours and customer feedback, as well as procurement problems caused by the customer's compensation and other related costs to quantify, The number of purchases that seem to have little impact is reflected in numbers. And the assessment, so that every employee convinced. In the face of these figures, the procurement staff began to recognize the importance of their own work management methods, and to improve the working methods and management skills, improve the group's subordinate enterprises rapid response capacity.

Now, some enterprises have introduced the concept of quality cost management, set up a quality cost management system. The quality improvement of the enterprise is not only the quality of the production site, the construction project, but also the improvement of the work quality of each post including management, technology and service, and the loss is manifested systematically and digitally. Believe that through the unremitting efforts of enterprises, quality and cost management will gradually take root in every corner of the enterprise, let it become a new breakthrough for enterprises to reduce costs, and become a stable foundation for the sustainable survival of enterprises.

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