【摘要 (中文/英文)】 质量成本是由于生产力的迅速发展、科学技术的飞跃进步、人们对产品质量要求日益提高、企业的生产经营活动更加讲求经济效益而提出的,并不断发展和深入。开展质量成本的研究并应用于生产实践中,已产生了巨大的经济效益,推动了企业全面质量管理工作的进一步开展。 本文以鞍钢股份有限公司为实例,在分析国内外质量成本管理理论的基础上,研究了公司质量成本管理工作的内容、方法和步骤,并分析了质量成本管理工作的现状及存在的问题,进而提出了解决现存问题的设计方案,最后得出如何加强质量成本管理,提高企业经济效益的方向和方法。 本文认为:质量成本工作要进一步开展并取得实效,必须建立以质量成本核算为中心的质量成本管理体系,并能在实际中有效执行;加强质量成本日常控制,尤其关注产品设计开发阶段的质量成本控制,并要在设法降低设计所造成的质量成本上狠下功夫;树立质量就是效益的观念,使企业领导和职工自觉地关心并努力做好各自工作;注重培训,提高素质,突出重点,有的放矢;注意质量与成本的协调,将企业质量成本管理真正开展起来,使质量成本管理真正能帮助企业改进质量管理的经济性。

 The concept of quality cost was raised and has been developed deeply since the rapid development of productivity and scientific technology,consumer's increasing requirement about the products quality and enterprises' more emphasis on economic benefit during the enterprises' further development for total quality control. The paper aims at how ANGANG Steel Company Limited.Assembly line develop quality cost management deeply and efficiently,and increase their economic benefit.Based on the previous analyze on the quality cost management If both in China and abroad,the author studies the contents, methods and procedures of the quality cost management within assembly line. The present situation,existing problems and their reasons of the quality cost management within assembly line are studied.The direction and methods to solve the existing problems by strengthen management and obtain economic benefit through actual quality cost control finally are presented. This article figure out that in order to do well in enterprise quality-related cost management,the leaders and employees must build up the concept of "quality is namely benefit",and everyone should care about his work and be fully engaged in his duty.Emphasize on the training,enhance the quality, highlight the emphasis,have a definite object in view.Establish the quality management system,that the essence of it is the quality-related cost accounting,which could be effective performed.The influences of design stage on product quality cost should not be neglected,effective measures should be taken on that stage to reduce the quality cost.Pay attention to the coordination between quality and cost,only under the circumstance,we can develop the enterprise quality-related cost management indeed in its essence, and to make the quality-related cost management to help enterprise embody the economic characteristics of quality management itself.

【关键词 (中文/英文)】 质量成本; 质量成本管理; 鞍钢股份有限公司

Quality cost; Quality cost management; ANGANG Steel Company Limited