基于价值链会计的企业质量成本管理模式研究【毕业论文】

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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,requiredtobesolvedurgently,thathowtoeffectivelym

2、anageitsqualityanditsqualitycost.Wehaveseenthatthecompetitivepatternamongenterpriseshadbrokenformer“planecompetition”,tothemodelof“solidcompetition”,i.e.breakingthegoodscompetitionandexpandingthecompetition'stimeandspaceborder.Thatmeansthecompetitionhaschangedfromthelinksintheproductiontoth

3、ewholebusinesswork-flowbesidesproductionlink,fromsingle-company'scompetitiontowholecompany-league'scompetition,whichincludescore-corporation.IntheangleoftheValue-ChainAccount,everylinksof“solidcompetition”areveryimportanttoformingthecompany'sfinalproductvalue.Thatmeanseachlinkproducesorcrea

4、tesvalueanddedicatestotheformingofvalueoffinalproducts,sothecompanies'competitionisthecompetitionamongcompanies'value-chains.Inthemeanofthat,“solidcompetition”modelisthecompetitionamongwholeenterprises'value-chainleagueandthecompetitionofvalue-chainfromtime-dimensionandspace-dimensionsimult

5、aneously.Theinnovationofthisarticleisweclassifythecompany'sactivityofqualitycostmanagementintosevenactivitiesintheangleofvalue-chainaccounting.Theyaredividingthelinksofqualityvalue-chain,theidentification&calculationofqualityvalue-chainelements,theanalyzingofqualityactivity&qualityvalue-cha

6、in,thechoice&combinationofqualitycostagents,theestablishment&optimizationofqualityactivitycenter,theappraisement&estimateofqualitycostandrebuilding&recreationofqualityvalue-chain.Specially,weraiseourownopinionsonthemeaningofqualitycost,thedividingthelinksofqualityvalue-chain,theprincipleofi

7、dentification&calculationofqualityvalue-chainelements,theaccountset,andthecollectionofqualitycostexpense,etc.KeyWordsQualityCostManagementValue-ChainAccountingAccountSetQualityFactor’sReport412121.234561.371.4892.1(GameTheory)2.210112.312133.114153.2=/=/