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20世纪 90年代以来 ,以计算机辅助设计和集成系统、制造资源规划、弹性制造系统、适时生产系统等为标志的新制造环境的形成 ,使传统成本管理的体制和方法显示出对当代经济环境明显的不适应性。环境对成本信息的要求在丰富性、精确性和涉及面的广域性等方面 ,均远远超过了传统成本信息的功能。同时 ,作业成本法和作业成本管理影响所及 ,促使成本管理由战术向战略转型 ,而作业质量成本管理则是一种专题性、定位型战略 ,其对于提升企业竞争优势起到重要作用。本文采用经验研究的方法 ,并运用了柏拉图法、因果图法 ,对SK公司最近 3年的质量成本管理状况进行分析研究 ,试图阐明在TQM下企业如何把握好质量成本控制 ,提高企业竞争优势。
Since the 1990s, the formation of a new manufacturing environment marked by computer-aided design and integration systems, manufacturing resource planning, flexible manufacturing systems, and timely production systems has shown that the traditional cost-management systems and methods have shown obvious effects on the current economic environment Inappropriateness. The requirement of cost information in the environment far exceeds the function of traditional cost information in terms of richness, accuracy and wide area coverage. At the same time, ABC and ABC affect the management of costs, and promote cost management from tactics to strategic transformation, while ABC is a thematic and positioning strategy, which plays an important role in enhancing the competitive advantage of enterprises. In this paper, empirical research methods and the use of Platonic method, causal graph method, SK's analysis of the status of quality and cost management in the past three years, trying to clarify how to grasp the quality of cost control under the TQM enterprises to improve their competitive advantage.