导　　师： 杨雷

学科专业： 1251

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 质量成本是管理的经济表现，是衡量质量体系有效性的一个重要因素。对质量成本进行统计，分析，报告和控制，不但可以找到减低生产成本的途径，促进经济效益的提高，同时还可以监督和指导质量管理活动的正常进行。 本文运用质量成本及质量管理的相关理论和工具，以M玩具公司为研究对象，研究其质量成本改善。2007年的玩具召回事件以来的高额质量成本，使M玩具公司成本高居不下。同时，近几年来人民币升值、原材料价格攀升、劳动力短缺和劳动力成本攀升等因素导致整个玩具行业的成本上升，越来越严格的技术标准、质量安全立法、环保和企业社会责任要求等，使得玩具行业营运压力不断增加。在此情况下，玩具制造企业要想求得生存，有效降低玩具生产成本，变得至关重要。本文正是基于M玩具公司的需要，根据M公司产品结构，生产能力，设备条件及人员素质，即结合M公司的企业特点，以及MBA营运管理的理论基础，展开了M公司质量成本改善的研究。 本文首先以2011年的质量成本数据为基础，通过分析质量成本占总产值的比例分析，质量成本构成分析等，以所属集团公司的整体平均为标杆，找出质量成本中存在的主要问题。在分析问题的基础上找出导致质量成本过高的原因，包括工人质量意识不强，过程控制不严以及操作方法不完善等。 接着，针对发现的原因提出M质量成本改善的具体措施，通过适当增加预防成本来降低内部损失成本，从而有效的降低整体成本。这些措施包括加强工人培训，引进SPC控制生产过程以及提升工人操作技能等。最后，总结了2012年以来质量成本改善措施取得的成效。包括质量成本的整体降低，产品质量的改善等方面。 本文主要采用定性和定量的研究方法，通过对采集到的质量成本数据的分析，寻找改善质量成本的途径。希望通过对质量成本改善在M玩具公司的实证研究，对其它玩具制造企业起到一定的借鉴作用。 COQ /(Cost of Quality/) is the economic performance of management. It is animportant factor in measuring the effectiveness of the quality system. It is a way to find outthe methods to reduce the cost of production and promote the increase of economic efficiencywith the statistic analysis, controlling the Cost of Quality, and to monitor and guide qualitymanagement activities. This paper is to study the improvement on COQ in M toy company with the relatedtheory and tools of quality cost and quality management. The cost in M Toy Company is veryhigh after the recall of2007.In recent years, many factors led to higher cost in the toy industry.Those factors include RMB appreciation, the rising prices on raw material, labor shortagesand rising labor cost, and so on. At the same time, the operating pressure is increasing in toyindustry due to stricter technical standards, safety legislation, environmental protection issueand corporate social responsibility requirements. To reduce production cost is critical for toymanufacturers to survive under these circumstances. According to M company's productstructure, capacity, facilities and personnel, this study focuses on how to improve COQ withtheoretical basis of MBA operations management. With the analysis of the structure ratio of COQ and the ratio on COQ to sale volume,this study identified the main problems on COQ in2011in benchmarking with M group. Afurther study was needed to root out causes of high COQ, they were, the lack of qualityawareness in workers, poor process control and the operation methods were not good enough. The improvement actions are to reduce internal failure with a small increase of theprevention cost. These actions are to strengthen worker training, the introduction of SPCcontrol in molding process and boost workers ' skills. Finally, it summarized the achievementafter the implementation since2012, including the reduction of COQ and the improvement ofproduct quality. The qualitative and quantitative approach is the research technique which this article ismainly adopting. Through analysis the data on COQ, the writer strives to improve the cost ofquality. Trying to locate a meaningful way in dealing with practical situation here, the writerhopes the study could provide valuable references to toy manufacturing industry.

关 键 词： 质量 质量成本 质量成本改善 玩具

分 类 号： [F275.3 F416.8]

领　　域： [经济管理] [经济管理] [经济管理]