基于价值链会计的企业质量成本管理模式研究【毕业论.doc

山西财经大学 硕士学位论文 基于价值链会计的企业质量成本管理模式研究 姓名：马晓东 申请学位级别：硕士 专业：会计学 指导教师：刘小明 2010-03-31 Abstract The quality is corporations life, is the key factor of forming companys core competition, and is the essence resource for the company gaining its final added value. It is the companys problem, required to be solved urgently, that how to effectively manage its quality and its quality cost. We have seen that the competitive pattern among enterprises had broken former “plane competition”, to the model of “solid competition”, i.e. breaking the goods competition and expanding the competitions time and space border. That means the competition has changed from the links in the production to the whole business work-flow besides production link, from single-companys competition to whole company-leagues competition, which includes core-corporation. In the angle of the Value-Chain Account, every links of “solid competition” are very important to forming the companys final product value. That means each link produces or creates value and dedicates to the forming of value of final products, so the companies competition is the competition among companies value-chains. In the mean of that, “solid competition”model is the competition among whole enterprises value-chain league and the competition of value-chain from time-dimension and space-dimension simultaneously. The innovation of this article is we classify the companys activity of quality cost management into seven activities in the angle of value-chain accounting. They are dividing the links of quality value-chain, the identification & calculation of quality value-chain elements, the analyzing of quality activity & quality value-chain, the choice & combination of quality cost agents, the establishment & optimization of quality activity center, the appraisement & estimate of quality cost and rebuilding & recreation of quality value-chain. Specially, we raise our own opinions on the meaning of quality cost, the dividing the links of quality value-chain, the principle of identification & calculation of quality value-chain elements, the account set, and the collection of quality cost expense, etc. Key Words Quality Cost Management Value-Chain Accounting Account Set Quality Factors Report 4 1 2 1 2 1.2 3 4 5 6 1.3 7 1.4 8 9 2.1 (Game Theory) 2.2 10 11 2.3 12 13 3.1 14 15 3.2 =/=/16 17 3.3 18 3.4 19 3.5 20 3.6 21 3.7 22 4.1 23 24 4.2 25 26 27 17 28 4.3 29 30 31 32 33 34 35 4.4 19 Romano, Patrick L, “Where Is Cost Management Going?” , Management Accounting, August 1990,P.56 36 20 Cooper, Robin, “The Rise of Activity -Based Costing-Part Three: How Many cost Driver