资源描述：
《基于价值链会的企业的质量成本管理模式研究毕业论文精选》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。
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,requiredtobesolv
2、edurgently,thathowtoeffectivelymanageitsqualityanditsqualitycost.Wehaveseenthatthecompetitivepatternamongenterpriseshadbrokenformer“planecompetition”,tothemodelof“solidcompetition”,i.e.breakingthegoodscompetitionandexpandingthecompetition'stimeandspaceborder.
3、Thatmeansthecompetitionhaschangedfromthelinksintheproductiontothewholebusinesswork-flowbesidesproductionlink,fromsingle-company'scompetitiontowholecompany-league'scompetition,whichincludescore-corporation.IntheangleoftheValue-ChainAccount,everylinksof“solidco
4、mpetition”areveryimportanttoformingthecompany'sfinalproductvalue.Thatmeanseachlinkproducesorcreatesvalueanddedicatestotheformingofvalueoffinalproducts,sothecompanies'competitionisthecompetitionamongcompanies'value-chains.Inthemeanofthat,“solidcompetition”mode
5、listhecompetitionamongwholeenterprises'value-chainleagueandthecompetitionofvalue-chainfromtime-dimensionandspace-dimensionsimultaneously.Theinnovationofthisarticleisweclassifythecompany'sactivityofqualitycostmanagementintosevenactivitiesintheangleofvalue-chai
6、naccounting.Theyaredividingthelinksofqualityvalue-chain,theidentification&calculationofqualityvalue-chainelements,theanalyzingofqualityactivity&qualityvalue-chain,thechoice&combinationofqualitycostagents,theestablishment&optimizationofqualityactivitycenter,th
7、eappraisement&estimateofqualitycostandrebuilding&recreationofqualityvalue-chain.Specially,weraiseourownopinionsonthemeaningofqualitycost,thedividingthelinksofqualityvalue-chain,theprincipleofidentification&calculationofqualityvalue-chainelements,theaccountset
8、,andthecollectionofqualitycostexpense,etc.KeyWordsQualityCostManagementValue-ChainAccountingAccountSetQualityFactor’sReport412121.234561.371.4892.1(GameTheory)2.210112.312133.114153.2=/=/
