A公司质量成本核算与控制的改进研究.pdf

A公司质量成本核算与控制的改进研究.pdf

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时间:2020-03-04

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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

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