基于价值链会计的企业质量成本管理模式研究【毕业论

《基于价值链会计的企业质量成本管理模式研究【毕业论》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

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2010-03-31 AbstractThequalityiscorporation'slife,isthekeyfactorofformingcompany'scorecompetition,andistheessenceresourceforthecompanygainingitsfinaladdedvalue.Itisthecompany'sproblem,requiredtobesolvedurgently,thathowtoeffectivelymanageitsqualityanditsqualitycost.Wehaveseenthatthecompetitivepatternamongenterpriseshadbrokenformer“planecompetition”,tothemodelof“solidcompetition”,i.e.breakingthegoodscompetitionandexpandingthecompetition'stimeandspaceborder.Thatmeansthecompetitionhaschangedfromthelinksintheproductiontothewholebusinesswork-flowbesidesproductionlink,fromsingle-company'scompetitiontowholecompany-league'scompetition,whichincludescore-corporation.IntheangleoftheValue-ChainAccount,everylinksof“solidcompetition”areveryimportanttoformingthecompany'sfinalproductvalue.Thatmeanseachlinkproducesorcreatesvalueanddedicatestotheformingofvalueoffinalproducts,sothecompanies'competitionisthecompetitionamongcompanies'value-chains.Inthemeanofthat,“solidcompetition”modelisthecompetitionamongwholeenterprises'value-chainleagueandthecompetitionofvalue-chainfromtime-dimensionandspace-dimensionsimultaneously.Theinnovationofthisarticleisweclassifythecompany'sactivityofqualitycostmanagementintosevenactivitiesintheangleofvalue-chainaccounting.Theyaredividingthelinksofqualityvalue-chain,theidentification&calculationofqualityvalue-chainelements,theanalyzingofqualityactivity&qualityvalue-chain,thechoice&combinationofqualitycostagents,theestablishment&optimizationofqualityactivitycenter,theappraisement&estimateofqualitycostandrebuilding&recreationofqualityvalue-chain.Specially,weraiseourownopinionsonthemeaningofqualitycost,thedividingthelinksofqualityvalue-chain,theprincipleofidentification&calculationofqualityvalue-chainelements,theaccountset,andthecollectionofqualitycostexpense,etc.KeyWordsQualityCostManagementValue-ChainAccountingAccountSetQualityFactor’sReport4 1 2 1 2 1.23 4 5 6 1.37 1.48 9 2.1(GameTheory)2.210 11 2.312 13 3.114 15 3.2=/=/16 17 3.318 3.419 3.520 3.621 3.722 4.123 24 4.225 26 27 1728 4.329 30 31 32 33 34 35 4.419Romano,PatrickL,“WhereIsCostManagementGoing?”,ManagementAccounting,August1990,P.5636 20Cooper,Robin,“TheRiseofActivity-BasedCosting-PartThree:HowManycostDriversDoYouNeed,andHowDoYouSelectThem?”JournalofcostManagement,Winter1989,P45.2137 4.538 4.639 40 4.741 42 43 44 45 46 47