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我国在开展全面质量管理的同时,不失时机地引进质量成本管理,并运用于经济管理活动,对于确保质量水平,评价企业质量管理活动的成果,为企业经营决策提供有效的成本信息,进一步降低产品成本,提高企业经济效益,起了重要的作用。质量成本决策分析是利用质量成本信息,结合其他有关的成本资料,分析质量成本的内部构成关系。实现其优化组合,使之达到质量最适宜,企业经济效益最佳的一种成本分析活动,这种分析,除了一般利用最佳质量成本模式外,有时,要结合经济环境的各因素进行分析。下面用两个具体的实例,来说明在特殊情况下的质量成本决策分析。一、现有设备生产能力不足的质量成本决策分析。某装配式复杂生产企业,4个车间共同生产甲产品。年计划生产15,000件,按照产品配套要求,每件产品需要一车间生产的零件2个,计划全年需要生产合格零件30,000个。但一车间现有在用设备的生产能力为20,000个。经过分析,为满足需要有3个方案可供选择: A、动用使用年限已满的旧设备,需维修费0.5元/个,原材料等变动成本9.5元/个,预计废品率10%,废品残值可略去不计。B、向外单位购买,每一零件为12元。
While carrying out total quality management, China has lost no time to introduce quality cost management and applied it to economic management activities. To ensure the quality level, it evaluates the results of corporate quality management activities, provides effective cost information for business decision-making, and further reduces product costs. Improving the economic efficiency of enterprises has played an important role. Quality cost decision analysis uses quality cost information, combined with other relevant cost data, to analyze the internal composition of quality costs. A cost analysis activity that achieves optimal combination to achieve the most suitable quality and the best economic efficiency of the enterprise is analyzed. In addition to the general use of the best quality cost model, this analysis is sometimes combined with various factors of the economic environment. The following two specific examples are used to illustrate the quality cost decision analysis under special circumstances. I. Analysis of the quality and cost decision-making of insufficient capacity of existing equipment. An assembly-type complex production company, four workshops jointly produce a product. It plans to produce 15,000 pieces each year. According to the product matching requirements, each product requires two parts produced in one workshop, and it is planned to produce 30,000 qualified parts throughout the year. However, the existing production capacity of a workshop is 20,000. After analysis, there are three options to meet the needs: A. The use of the old equipment is full of useful life, the need for maintenance costs 0.5 yuan / month, raw materials and other variable costs of 9.5 yuan / month, expected scrap rate of 10%, waste residue The value can be omitted. B. Purchase from external units. Each part costs 12 yuan.