Quality-related cost management develops medium applied research in war industry product

Summary: Deepen ceaselessly as our country economic system and reform of system of science and technology, unit of war industry scientific research is on traditional cost government base, introduced quality-related cost management. Through having statistic, business accounting, analysis, report and control to quality-related cost, of clear quality-related cost distributing, key, make clear problem place thereby, have a definite object in view takes step, can promote a product quality, reduce quality-related cost, raise economic benefits. Accordingly, strengthening quality-related cost management is an enterprise control and reduce the product cost, efficient way that increases profit, it is times development and the inevitable result that the business improves. Article him union is in the management of the institute to run practice, if why use quality-related cost government in development of war industry product,elaborate systematically, the ground is improved and perfect through lasting, make quality-related cost is reduced ceaselessly, effectively control produces cost, bring good economic benefits to the institute. One, the exordial ceaseless development as market economy, market competition is increasingly intense, the research that the enterprise will pay attention to new technology, new technology and new product more and development, accordingly, carry high yield to character is measured and reduce production cost to appear particularly important, strengthen quality-related cost management to had made one of strategic weapons that the enterprise maintains and enhance market competition ability. Quality-related cost management is 20 centuries a when quality of 50 time United States manages an expert to the person such as Mu of He Feigen fort puts forward Zhu Lan above all and be built burgeoning course, also be the crystallization that quality management permeates to cost management field. On traditional cost government base, quality-related cost management is winning wide application stage by stage as effective administrative method. Our country begins to consider from 1984 and carry out quality-related cost management, got concern the attention of branch and vast enterprise, obtained certain result. In high-tech industry, especially war industry enterprise, quality-related cost management is having wide applied perspective, it can be found not only in the product research, development is mixed the quality-related cost, new approach that raises economic benefits is dropped in production process, what still can be supervised at the same time and coach quality manages is effective move. What ask to quality of war industry product as the country is ceaseless rise, quality-related cost also rises subsequently. How to control this part cost, make the economic benefits of the enterprise is achieved optimal, quality-related cost management is effective settlement way. Quality-related cost management measures cost to have business accounting, analysis and control through confrontationing, seek quality, cost and benefit 3 person the optimal effect between, carry out improvement in quality then, promote a product quality, reduce quality loss, raise the economic benefits of the enterprise. The government that joins my place now runs practice, if why use quality-related cost government in development of war industry product,discuss. 2, basic idea and the characteristic 　 that the quality-related cost in product development manages military project 1, basic idea quality-related cost is an enterprise the cost that has administrative mobile place disbursement to assure or improve product quality and cause losing total by quality blemish place. Quality-related cost management is to organize pair of quality-related cost to undertake forecasting, a series of plan, business accounting, analysis, control and assessment activities that have an organization. Among them, quality-related cost business accounting is the foundation that begins quality-related cost government, analysis and control are the key of quality-related cost management. 2, the characteristic 　 that the quality-related cost in development of war industry product manages (1) war industry product has content of science and technology tall, quality asks tall, batch is small wait for a characteristic, quality-related cost is very high, especially in-house breakdown cost will be very high. Accordingly, in assure quality while need to strengthen quality-related cost management more. (2) the special purpose that seizes war industry product, if once appear,quality problem can arise serious consequence, quality often is tasted to increase assurance coefficient to raise high yield when design personnel is being developed, raised product cost thereby, easy also generation " mass excess " . (3) war industry product is tall commonly, essence of life, pointed product, its machine craft and method to be in can search domestic and internationally without off-the-peg mode, everything relies on oneself innovation, fumble and develop, the experiment with need many expenditure is expended and detect the quality requirement that expenses will come judge a system of fixed quotas for grain production to taste index and function to whether accord with the person that use, cause appraisal cost exorbitant, but this conduces to reduce in-house breakdown cost and exterior breakdown cost. Accordingly, war industry product often achieves the goal that reduces in-house breakdown cost and exterior breakdown cost significantly through raising prevention cost and appraisal cost. Through be in each link mutual and harmonious, joint efforts and clasp reduce quality-related cost, this one characteristic grinds in war industry enterprise in sending production, attach most importance to especially should. 3, the executive 　 of quality-related cost management 1, of affirmatory quality-related cost form according to me product of place war industry develops medium real case, quality-related cost cent is the 4 parts such as cost of prevention cost, appraisal cost, in-house breakdown and exterior breakdown cost. Among them, "In-house breakdown cost " it is key pilot 2 degree course. (1) prevention cost is pays for breakdown of quality of precautionary happening product fee, include quality to groom, management, information, evaluation, improve, the charge such as award. When production dependability and product quality rise, prevention cost raises normally. (2) appraisal cost is the test that whether accord with quality to ask for assess product and has, examine the charge that waits for place to pay. Quality appraisal can help technical administrator discover a problem, adopt measure to solve a problem thereby, make sure quality can get ameliorative continuously, reduce the loss that brings because of quality problem then. (3) in-house breakdown cost is the loss that fails to satisfy quality to ask to cause because of the product before delivery, include to discard as useless, repair, demote, the charge such as shutdown loss. When production dependability and product quality rise, in-house breakdown cost can be reduced. (4) the charge that because the product fails to satisfy quality to ask to produce,exterior breakdown cost is delivery hind. Include to guarantee, withdraw the charge such as goods, compensation, namely all cost that quality flaw discovers in using and produce in the user mix the product losing summation. When production dependability and product quality rise, exterior breakdown cost can be reduced subsequently. There is mutual influence between each quality-related cost, the relation of interaction. For example, make sure when quality cost raises, have fixed investment on precautionary measures and appraisal namely, can make quality gets rising; Conversely, of quality rise to be able to promote those who prevent charge and appraisal charge to decrease again, also can promote quality loss cost at the same time decrease. Undoubted, good quality-related cost management can bring remarkable profit to the enterprise, research and development of this war industry product in high-tech is highlighted particularly in production. 2, education and groom quality-related cost management is a complex, painstaking work, the attention that is a leader above all and complete member participate in, do good quality-related cost to supervise the work, need raises various personnel to manage the understanding of importance to quality-related cost, accordingly, the education that strengthens employee quality-related cost to manage knowledge and groom, it is the important segment that has done quality-related cost government. 3, build quality-related cost of system of quality-related cost management to supervise the work, it is a relatively complex system project, it involves a lot of branches of whole place and personnel, need concerns sectional joint efforts and clasp each. For this, I was held water to be department of leader, financial audit and the quality-related cost that control a ministry to give priority to body character in order to be in charge of assistant director to run a working group, a keen-witted and capable, effective quality-related cost was built to manage a network in departmental door, thereby to realize my place quality-related cost management offerred an organization to assure. The department that executive quality-related cost runs basically has: Financial audit department, qualitative accuse ministry and each career ministry to wait. The duty of financial audit department is to be in charge of making way of quality-related cost business accounting, strict according to each quality-related cost form content, check what quality-related cost has after every pieces of receipt to put in collect 's charge seriously, arrange, unified register, be in charge of the forms for reporting statistics of work out quality-related cost, undertake the analysis of quality-related cost project. Accusing a ministry character is the information that is in charge of be being offerred according to quality-related cost forms for reporting statistics, begin product quality to analyse. The original bill that each career ministry is the concerned quality-related cost that in be in charge of producing the product the course, produces undertakes collection fill in a form and submit it to the leadership, the quality analysis that offers according to accusing a ministry character will have the improvement of product production and control. 4, undertake quality-related cost is forecasted with the plan quality-related cost is forecasted is company foundation after current technical economy condition and the quality with be adopted certain run measure, the program reachs necessary quality level to assure a product inside certain period and the level of optimal quality-related cost that need pays and plan target. Quality-related cost forecasts the foundation that is plan of work out quality-related cost, it is company quality one of decision-making basises. Quality-related cost plan is an enterprise to the product is produced inside certain period (or provide a service) the cost that needs to pay on quality and the budget of the work out, it is the component that cost plans, also be the serious content that overall quality runs the company. In the meantime, undertake for the enterprise cost analysis, control and assessment provide a basis. According to the real case that I produce and supervises, the quality-related cost that cooperates whole place of staff of financial audit department by each career ministry certainly is forecasted with the plan. ① tries to find out the real intention according to the preliminary investigation of quality-related cost the circumstance is mixed the charge requirement that investment plans inside plan period, determine the increase rate of prevention cost and appraisal cost or reduced rate; The product measure inside plan period reachs ② ground total production value, the work out gives in-house breakdown cost and plan of exterior breakdown cost; ③ weaves the quality-related cost that gives whole place plans. 5, business accounting and analysis run a system according to quality-related cost, to the quality-related cost that cadre door produces every months each charge undertakes collect and analysis, discover the problem is mixed in time solve a problem. Business accounting data is given priority to with accountant business accounting, statistical business accounting is complementary. 6, control and assessment industry need to use different method to try to project of different quality-related cost control and assessment. Breakdown cost is caused by quality problem, lower better; But, to prevention cost cannot try simply to judge with number size however with appraisal cost, because their happening is quality,assure well at all. Accordingly, quality-related cost control is to be in prevention cost, appraisal cost and breakdown cost 3 person between have balance, coordinate the relation between quality and cost, ensure in book quality standard to fall, quality-related cost lowest. Bring into quality-related cost index year to examine content, decompose departmental door, according to the requirement of quality-related cost system of job responsibility, the working performance in beginning process of quality-related cost government undertakes departmental to the enterprise door and personnel be assessed strictly, and with link up with of economic system of job responsibility, begin effectively in order to push quality-related cost administration continuously. 7, writing quality-related cost to report quality-related cost reports is financial audit ministry and accuse a ministry character the written stuff that to going up first phase quality-related cost runs an activity or some model incident has investigation, analysis, proposal, the summary sex file that it is activity of government of certain period quality-related cost. Collect of financial audit department weaves the quality-related cost of whole place reports after the quality-related cost data of departmental door, report be assigned personal responsibility for leads check and approve, written instructions. Accuse a ministry to be opposite according to the report character next design, production, examine wait for a branch, put forward to have the quality report of specific aim respectively, in order to coach they have improvement in quality. 8, measure of certain improvement in quality examines and approve an opinion according to quality-related cost report and leader, join real case, determine measure of improvement in quality, organize fulfil, enhance the effectiveness of quality management system. 4, of quality-related cost management discuss a basis I the moving practice of a quality-related cost management, offer the following proposal, job of management of quality-related cost of in an attempt to is improved further and perfect. 1.

Complete member participate in, precaution is given priority to. Management of executive quality-related cost involves all concerns with quality function sections inside the enterprise and personnel, need mutual and harmonious, joint efforts and clasp in each link consequently. Only complete member guard a pass strictly in each link, ability assures the high quality of the product. 2.

Strengthen groom, improve employee quality. Quality-related cost management grooms administrative levels wanting cent, specific aim ground undertakes continuously, such ability are helpful for raising the quality awareness of employee and responsibility heart. 3.

Strengthen a process to control, reduce quality-related cost. In the job, be aimed at occurrence problem, the organization analyses a reason about ground of personnel be practical and realistic, strive to accomplish business accounting accurate, analysis lucid, control effective, assessment is true, for aggrandizement the quality-related cost of my place manages, ensure war industry product pledges synergism uses up its duty each high. 4.

Improve ceaselessly, progressively and perfect. Include of quality-related cost management is forecasted with what quality-related cost concerns, plan, business accounting, analysis, control and assessment a series of organization and activity, it is the process management of a ceaseless development, need is improved ceaselessly rise, cannot be eager to hope for success, want to perserve. 5, conclusion introduces quality-related cost management in unit of war industry scientific research, through having analysis, control and assessment to quality-related cost, can evaluate the working performance of departmental door, personnel objectively, the person that shift responsibility adequately increases the enthusiasm of quality, find out the specific reason that causes manufacturing cost to rise, in make sure quality is mixed reduce optimal balance site is sought between cost; Through lasting the ground is improved and perfect, can make company quality-related cost is reduced ceaselessly, effectively control produces cost, enhance product competition ability, bring good economic benefits to the enterprise, make the enterprise can serve better at national defence modernization. CNC Milling