新制造环境下质量成本控制体系研究(79页).rar
新制造环境下质量成本控制体系研究(79页),摘要从20世纪50年代开始至今，国内外学者针对质量成本控制做了大量研究，取得了很多成果。但时至今日，尚未形成一套权威的质量成本控制理论及质量成本控制框架结构，导致了我国企业质量成本控制不力，造成了巨大的质量损失。本文针对上述问题，借鉴了成本管理的先进思想—目标成本控制及作业成本计算的基本理论，构建了新制造环境下从产品设...
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内容介绍
原文档由会员 白痴学东西 发布
摘要
从20世纪50年代开始至今，国内外学者针对质量成本控制做了
大量研究，取得了很多成果。但时至今日，尚未形成一套权威的质量
成本控制理论及质量成本控制框架结构，导致了我国企业质量成本控
制不力，造成了巨大的质量损失。
本文针对上述问题，借鉴了成本管理的先进思想—目标成本控
制及作业成本计算的基本理论，构建了新制造环境下从产品设计到产
品生产整个过程持续改进的目标质量成本控制的整体框架。并在此基
础上，利用现代制造技术及先进管理思想，对产品全生命周期质量成
本的控制进行了设计，具体包括:对产品设计阶段利用新制造技术如
计算机辅助决策系统、虚拟制造等来进行产品设计，以降低质量成本。
在产品生产阶段设计了目标质量成本控制系统，并对目标质量成本的
设立、分解、控制及责任落实进行了具体设计。针对质量成本核算的
中质量作业的划分、质量作业成本的数据收集、质量作业中心的设立、
产品质量成本归集整个过程进行了设计了可行的方案。
文中质量成本核算框架在湘潭钢铁集团钢丝绳厂进行了实际运
用，运用作业质量成本核算方法，分析了钢丝绳厂的基本质量作业，
核算出了钢丝绳厂三种产品的质量成本，并对其进行了分析，指出了
钢丝绳厂质量成本控制中的不足。
关键词目标质量成本控制，作业质量成本核算，新制造环境
虚拟制造
摘要·······················································································……I
ABSTRACT.·············································································……11
第一章导论
1研究背景······，····································································……1
2文献综述···········，·························································……3
1.2.1对质量含义的研究成果················································……3
1.2.2对质量成本含义的研究成果··········································……4
1.2.3对质量成本控制基本理论的研究····································……7
3本文的研究内容·······························································……11
第二章质量成本控制的相关理论及方法···························……13
2.1目标成本理论及其对质量成本控制的启示······························……13
2.1.1目标成本控制的基本原理·············································……13
2.1.2目标质量成本制度对质量成本控制的启示························……巧
2.2作业成本理论及其在质量成本控制中的应用···························……16
2.2.1业成本计算基本理论···················································……16
2.2.2作业质量成本核算在质量成本控制的应用·····················……17
第三章新制造环境下我国企业质量成本控制的现状分析······……19
3.1新制造环境及其特点················································……19
3.1.1敏捷制造环境······················································……19
3.1.2柔性制造技术······················································……20
3.2新制造环境下加强我国质量成本控制的意义··················……23
3.3我国质量成本控制的现状分析····································……26
3.3.1国家及企业对质量的重视持续推动质量成本控制的发展……26
3.3.2认识及实行中的不足导致我国质量成本控制结果不如人意…27
第四章质量成本控制体系的构建··········································……31
4.1质量成本控制体系构建的整体思路···························……31
4.2新制造环境下产品设计阶段质量成本控制···············……33
4.2.1产品设计对产品全生命周期质量成本的影响···············……33
4.2.2利用新制造技术进行产品设计阶段质量成本控制·········……35
4.3产品生产阶段目标质量成本的设定······························……38
4.4目标质量成本的分解及控制··········································……42
4.4.1按作业进行目标质量成本的分解···························……42
OJnJ民J一匀八bJ.l座工J任左l连主座11﹄d4.2
4.3
按责任单位进行目标质量成本的分解··················……
目标质量成本的日常控制····································……
4.5作业质量成本的核算
4.5.1传统质量成本核算的方法
4.
4.6
5.2作业..
从20世纪50年代开始至今，国内外学者针对质量成本控制做了
大量研究，取得了很多成果。但时至今日，尚未形成一套权威的质量
成本控制理论及质量成本控制框架结构，导致了我国企业质量成本控
制不力，造成了巨大的质量损失。
本文针对上述问题，借鉴了成本管理的先进思想—目标成本控
制及作业成本计算的基本理论，构建了新制造环境下从产品设计到产
品生产整个过程持续改进的目标质量成本控制的整体框架。并在此基
础上，利用现代制造技术及先进管理思想，对产品全生命周期质量成
本的控制进行了设计，具体包括:对产品设计阶段利用新制造技术如
计算机辅助决策系统、虚拟制造等来进行产品设计，以降低质量成本。
在产品生产阶段设计了目标质量成本控制系统，并对目标质量成本的
设立、分解、控制及责任落实进行了具体设计。针对质量成本核算的
中质量作业的划分、质量作业成本的数据收集、质量作业中心的设立、
产品质量成本归集整个过程进行了设计了可行的方案。
文中质量成本核算框架在湘潭钢铁集团钢丝绳厂进行了实际运
用，运用作业质量成本核算方法，分析了钢丝绳厂的基本质量作业，
核算出了钢丝绳厂三种产品的质量成本，并对其进行了分析，指出了
钢丝绳厂质量成本控制中的不足。
关键词目标质量成本控制，作业质量成本核算，新制造环境
虚拟制造
摘要·······················································································……I
ABSTRACT.·············································································……11
第一章导论
1研究背景······，····································································……1
2文献综述···········，·························································……3
1.2.1对质量含义的研究成果················································……3
1.2.2对质量成本含义的研究成果··········································……4
1.2.3对质量成本控制基本理论的研究····································……7
3本文的研究内容·······························································……11
第二章质量成本控制的相关理论及方法···························……13
2.1目标成本理论及其对质量成本控制的启示······························……13
2.1.1目标成本控制的基本原理·············································……13
2.1.2目标质量成本制度对质量成本控制的启示························……巧
2.2作业成本理论及其在质量成本控制中的应用···························……16
2.2.1业成本计算基本理论···················································……16
2.2.2作业质量成本核算在质量成本控制的应用·····················……17
第三章新制造环境下我国企业质量成本控制的现状分析······……19
3.1新制造环境及其特点················································……19
3.1.1敏捷制造环境······················································……19
3.1.2柔性制造技术······················································……20
3.2新制造环境下加强我国质量成本控制的意义··················……23
3.3我国质量成本控制的现状分析····································……26
3.3.1国家及企业对质量的重视持续推动质量成本控制的发展……26
3.3.2认识及实行中的不足导致我国质量成本控制结果不如人意…27
第四章质量成本控制体系的构建··········································……31
4.1质量成本控制体系构建的整体思路···························……31
4.2新制造环境下产品设计阶段质量成本控制···············……33
4.2.1产品设计对产品全生命周期质量成本的影响···············……33
4.2.2利用新制造技术进行产品设计阶段质量成本控制·········……35
4.3产品生产阶段目标质量成本的设定······························……38
4.4目标质量成本的分解及控制··········································……42
4.4.1按作业进行目标质量成本的分解···························……42
OJnJ民J一匀八bJ.l座工J任左l连主座11﹄d4.2
4.3
按责任单位进行目标质量成本的分解··················……
目标质量成本的日常控制····································……
4.5作业质量成本的核算
4.5.1传统质量成本核算的方法
4.
4.6
5.2作业..
