摘要
從20世紀(jì)50年代開(kāi)始至今，國(guó)內(nèi)外學(xué)者針對(duì)質(zhì)量成本控制做了
大量研究，取得了很多成果。但時(shí)至今日，尚未形成一套權(quán)威的質(zhì)量
成本控制理論及質(zhì)量成本控制框架結(jié)構(gòu)，導(dǎo)致了我國(guó)企業(yè)質(zhì)量成本控
制不力，造成了巨大的質(zhì)量損失。
本文針對(duì)上述問(wèn)題，借鑒了成本管理的先進(jìn)思想—目標(biāo)成本控
制及作業(yè)成本計(jì)算的基本理論，構(gòu)建了新制造環(huán)境下從產(chǎn)品設(shè)計(jì)到產(chǎn)
品生產(chǎn)整個(gè)過(guò)程持續(xù)改進(jìn)的目標(biāo)質(zhì)量成本控制的整體框架。并在此基
礎(chǔ)上，利用現(xiàn)代制造技術(shù)及先進(jìn)管理思想，對(duì)產(chǎn)品全生命周期質(zhì)量成
本的控制進(jìn)行了設(shè)計(jì)，具體包括:對(duì)產(chǎn)品設(shè)計(jì)階段利用新制造技術(shù)如
計(jì)算機(jī)輔助決策系統(tǒng)、虛擬制造等來(lái)進(jìn)行產(chǎn)品設(shè)計(jì)，以降低質(zhì)量成本。
在產(chǎn)品生產(chǎn)階段設(shè)計(jì)了目標(biāo)質(zhì)量成本控制系統(tǒng)，并對(duì)目標(biāo)質(zhì)量成本的
設(shè)立、分解、控制及責(zé)任落實(shí)進(jìn)行了具體設(shè)計(jì)。針對(duì)質(zhì)量成本核算的
中質(zhì)量作業(yè)的劃分、質(zhì)量作業(yè)成本的數(shù)據(jù)收集、質(zhì)量作業(yè)中心的設(shè)立、
產(chǎn)品質(zhì)量成本歸集整個(gè)過(guò)程進(jìn)行了設(shè)計(jì)了可行的方案。
文中質(zhì)量成本核算框架在湘潭鋼鐵集團(tuán)鋼絲繩廠進(jìn)行了實(shí)際運(yùn)
用，運(yùn)用作業(yè)質(zhì)量成本核算方法，分析了鋼絲繩廠的基本質(zhì)量作業(yè)，
核算出了鋼絲繩廠三種產(chǎn)品的質(zhì)量成本，并對(duì)其進(jìn)行了分析，指出了
鋼絲繩廠質(zhì)量成本控制中的不足。
關(guān)鍵詞目標(biāo)質(zhì)量成本控制，作業(yè)質(zhì)量成本核算，新制造環(huán)境
虛擬制造
摘要·······················································································……I
ABSTRACT.·············································································……11
第一章導(dǎo)論
1研究背景······，····································································……1
2文獻(xiàn)綜述···········，·························································……3
1.2.1對(duì)質(zhì)量含義的研究成果················································……3
1.2.2對(duì)質(zhì)量成本含義的研究成果··········································……4
1.2.3對(duì)質(zhì)量成本控制基本理論的研究····································……7
3本文的研究?jī)?nèi)容·······························································……11
第二章質(zhì)量成本控制的相關(guān)理論及方法···························……13
2.1目標(biāo)成本理論及其對(duì)質(zhì)量成本控制的啟示······························……13
2.1.1目標(biāo)成本控制的基本原理·············································……13
2.1.2目標(biāo)質(zhì)量成本制度對(duì)質(zhì)量成本控制的啟示························……巧
2.2作業(yè)成本理論及其在質(zhì)量成本控制中的應(yīng)用···························……16
2.2.1業(yè)成本計(jì)算基本理論···················································……16
2.2.2作業(yè)質(zhì)量成本核算在質(zhì)量成本控制的應(yīng)用·····················……17
第三章新制造環(huán)境下我國(guó)企業(yè)質(zhì)量成本控制的現(xiàn)狀分析······……19
3.1新制造環(huán)境及其特點(diǎn)················································……19
3.1.1敏捷制造環(huán)境······················································……19
3.1.2柔性制造技術(shù)······················································……20
3.2新制造環(huán)境下加強(qiáng)我國(guó)質(zhì)量成本控制的意義··················……23
3.3我國(guó)質(zhì)量成本控制的現(xiàn)狀分析····································……26
3.3.1國(guó)家及企業(yè)對(duì)質(zhì)量的重視持續(xù)推動(dòng)質(zhì)量成本控制的發(fā)展……26
3.3.2認(rèn)識(shí)及實(shí)行中的不足導(dǎo)致我國(guó)質(zhì)量成本控制結(jié)果不如人意…27
第四章質(zhì)量成本控制體系的構(gòu)建··········································……31
4.1質(zhì)量成本控制體系構(gòu)建的整體思路···························……31
4.2新制造環(huán)境下產(chǎn)品設(shè)計(jì)階段質(zhì)量成本控制···············……33
4.2.1產(chǎn)品設(shè)計(jì)對(duì)產(chǎn)品全生命周期質(zhì)量成本的影響···············……33
4.2.2利用新制造技術(shù)進(jìn)行產(chǎn)品設(shè)計(jì)階段質(zhì)量成本控制·········……35
4.3產(chǎn)品生產(chǎn)階段目標(biāo)質(zhì)量成本的設(shè)定······························……38
4.4目標(biāo)質(zhì)量成本的分解及控制··········································……42
4.4.1按作業(yè)進(jìn)行目標(biāo)質(zhì)量成本的分解···························……42
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4.3
按責(zé)任單位進(jìn)行目標(biāo)質(zhì)量成本的分解··················……
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4.5.1傳統(tǒng)質(zhì)量成本核算的方法
4.
4.6
5.2作業(yè)..