论文部分内容阅读
质量成本分析,是提高产品质量,降低废、次品损失,正确认识质量与成本关系的科学方法,同时又是企业全面开展经济活动分析,加强企业技术经济管理的主要内容。下面就我厂开展质量成本分析,谈几点作用和体会。一、开展质量成本分析的主要作用 1.开展质量成本分析,揭示质量成本各项目之间的规律。研究一个企业各项质量成本要素占质量总成本的比重,寻找各项质量成本要素之间的最佳配比,是控制质量总成本的关键。我厂根据“质量成本要素间的相互关系表”,对质量成本各明细项目占质量总成本的比重进行分析,
Quality cost analysis is a scientific method to improve product quality, reduce waste and defective product losses, and correctly understand the relationship between quality and cost. At the same time, it is the main content of an enterprise’s comprehensive analysis of economic activities and strengthening of enterprise’s technology and economic management. Following our factory to carry out quality cost analysis, talk about some of the role and experience. First, carry out the main role of quality and cost analysis 1. Carry out quality cost analysis to reveal the law of quality and cost among various projects. The key to controlling the total cost of quality is to study the proportion of each quality cost element of an enterprise in the total cost of quality, and find the best ratio among the various quality and cost elements. Based on the “relationship between quality cost elements”, our factory analyzes the proportion of the total cost of quality cost details to the total cost of quality.