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1、山西财经大学硕士学位论文基于价值链会计的企业质量成本管理模式研究姓名：马晓东申请学位级别：硕士专业：会计学指导教师：刘小明2010-03-31AbstractThequalityiscorporation'slife,isthekeyfactorofformingcompany'scorecompetition,andistheessenceresourceforthecompanygainingitsfinaladdedvalue.Itisthecompany'sproblem,requiredtobesol
2、vedurgently,thathowtoeffectivelymanageitsqualityanditsqualitycost.Wehaveseenthatthecompetitivepatternamongenterpriseshadbrokenformer“planecompetition”,tothemodelof“solidcompetition”,i.e.breakingthegoodscompetitionandexpandingthecompetition'stimeandspaceborde
3、r.Thatmeansthecompetitionhaschangedfromthelinksintheproductiontothewholebusinesswork-flowbesidesproductionlink,fromsingle-company'scompetitiontowholecompany-league'scompetition,whichincludescore-corporation.IntheangleoftheValue-ChainAccount,everylinksof“soli
4、dcompetition”areveryimportanttoformingthecompany'sfinalproductvalue.Thatmeanseachlinkproducesorcreatesvalueanddedicatestotheformingofvalueoffinalproducts,sothecompanies'competitionisthecompetitionamongcompanies'value-chains.Inthemeanofthat,“solidcompetition”
5、modelisthecompetitionamongwholeenterprises'value-chainleagueandthecompetitionofvalue-chainfromtime-dimensionandspace-dimensionsimultaneously.Theinnovationofthisarticleisweclassifythecompany'sactivityofqualitycostmanagementintosevenactivitiesintheangleofvalue
6、-chainaccounting.Theyaredividingthelinksofqualityvalue-chain,theidentification&calculationofqualityvalue-chainelements,theanalyzingofqualityactivity&qualityvalue-chain,thechoice&combinationofqualitycostagents,theestablishment&optimizationofqualityactivitycen
7、ter,theappraisement&estimateofqualitycostandrebuilding&recreationofqualityvalue-chain.Specially,weraiseourownopinionsonthemeaningofqualitycost,thedividingthelinksofqualityvalue-chain,theprincipleofidentification&calculationofqualityvalue-chainelements,theacc
8、ountset,andthecollectionofqualitycostexpense,etc.KeyWordsQualityCostManagementValue-ChainAccountingAccountSetQualityFactor’sReport412121.234561.371.4892.1(GameTheory)2.210112.312133.114153.2=/=/
