基于價值鏈會計的企業(yè)質(zhì)量成本管理模式研究.pdf

1、山西財經(jīng)大學(xué)碩士學(xué)位論文基于價值鏈會計的企業(yè)質(zhì)量成本管理模式研究姓名：馬曉東申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：劉小明2010-03-314 Abstract The quality is corporation's life, is the key factor of forming company's core competition, and is the essence re

2、source for the company gaining its final added value. It is the company's problem, required to be solved urgently, that how to effectively manage its quality and its quality cost. We have

3、 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 competit

4、ion's 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- company's compet

5、ition to whole company- league's competition, which includes core- corporation. In the angle of the Value- Chain Account, every links of “ solid competition”are very important to forming the company&#

6、39;s 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 com

7、panies' 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 spac

8、e- dimension simultaneously. The innovation of this article is we classify the company's activity of quality cost management into seven activities in the angle of value- chain accounting. They

9、 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 &am

10、p; combination of quality cost agents, the establishment & optimization of quality activity center, the appraisement & estimate of quality cost and rebuilding & recreation of quality

11、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 va