资源描述:
《A公司质量成本核算与控制的改进研究.pdf》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。
1、THEIMPROVEMENTRESEARCHOFACOMPANYFORACCOUNTINGANDCONTROLLINGQUALITYCOSTABSTRACTTheaccountingandcontrolofqualitycostisaseriesofactivitieswhichisimplementedbythequalitydepartmentpersonnelandthecostdepartmentpersonneloftheenterprise.Theaccountingandcontro
2、lofqualitycostwasusedinmanufacturinginitially.Inrecentyears,withthespreadanddeepeningoftheenterprisequalitycostconcept,moreandmoreenterprisesofotherindustriessuchastheconstructionindustrybegintograduallyunderstandandusetheaccountingandcontrolofquality
3、costintotheenterpriseinternalmanagement.Nowadays,theaccountingandcontrolofqualitycostiswidelyusedintheconstructionindustry.Itshowstheimportanceoftheprojectqualitytotheeconomy,italsoshowsthattheaccountingandcontrolofqualitycosthasavitalsignificancefort
4、heconstructioncompany.Thispapermakestheimprovementresearchtotheaccountingandcontrolofqualitycostthroughthecombinationoftheoryandpractice.Itfirstlydescribesthequalitycostconcept,compositionandrelatedtheory.Anditmakestheextensiontotheconstructionindustr
5、yaccordingtothetheoryofqualitycost.Afterunderstandingthetheory,thestatusandbusinesscharacteristicisknownofACompanybythefieldvisits.Intheprocessofqualitycostmanagementimplementation,theproblemisfound,thereasonisanalyzed,andtheimprovementdirectionisgive
6、n.Afterclearingtheimprovementdirectionofthequalitycostforthecompany,theaccountingandanalysisofqualitycostisimprovedbyresettheaccounttitles.Finally,thispaperputsforwardthemethodofpredictionandoptimizationofqualitycostbyalinearregressionanalysisandexpon
7、entialfunctionmodeloftheengineeringproject.Tobeimprovedintheuseoftheactualproject,thepredictionmethodandoptimizationmethodismadeperfect.Throughthesetwokindsofmethodsoftheprojectqualitycostpredictionandoptimization,itcaneffectivelystrengthenthecompanyq
8、ualitycostmanagement,reducethecostofthecompany,improvetheeconomicofthecompany,andplaysanimportantroletothelong-termdevelopmentofthecompany.KEYWORDS:QualityCost,QualityCostAccounting,QualityCostAnalysis,QualityCostPrediction,QualityCostOptimiza